BPM Avocate: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BPM Avocate
Largest movements
- Cash -€39,296
down €39,296 (-75.2%), from €52,271 to €12,975
mainly Contributions, distributions and other (-€59,061) and Deferred charges and accrued income (-€21,603)
- Deferred charges and accrued income +€21,603
up €21,603 (+14766.2%), from €146 to €21,749
- Tangible fixed assets -€8,153
down €8,153 (-61.9%), from €13,175 to €5,022
- Receivables within one year -€3,442
down €3,442 (-51.0%), from €6,753 to €3,311
of which Trade receivables: -€6,753
- Financial fixed assets +€1,200
new in 2025: €1,200
- Other debts +€29,113
up €29,113 (+588.4%), from €4,948 to €34,061
- Profit (loss) carried forward -€26,891
no longer reported in 2025 (was €26,891)
- Reserves -€18,782
no longer reported in 2025 (was €18,782)
- Tax, wage and social debts -€14,351
down €14,351 (-75.9%), from €18,909 to €4,558
- Trade debts +€2,823
up €2,823 (+897.5%), from €315 to €3,138
- Gross operating margin -€6,686
down €6,686 (-19.5%), from €34,262 to €27,576
- Taxes -€1,012
down €1,012 (-14.7%), from €6,866 to €5,853
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,345 | €44,257 | -€28,088 | -38.8% |
| Fixed assets | 21/28 | €13,175 | €6,222 | -€6,953 | -52.8% |
| Tangible fixed assets | 22/27 | €13,175 | €5,022 | -€8,153 | -61.9% |
| Furniture and vehicles | 24 | €13,175 | €5,022 | -€8,153 | -61.9% |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €59,170 | €38,035 | -€21,135 | -35.7% |
| Amounts receivable within one year | 40/41 | €6,753 | €3,311 | -€3,442 | -51.0% |
| Trade receivables | 40 | €6,753 | - | -€6,753 | |
| Other amounts receivable | 41 | - | €3,311 | +€3,311 | |
| Cash at bank and in hand | 54/58 | €52,271 | €12,975 | -€39,296 | -75.2% |
| Deferred charges and accrued income | 490/1 | €146 | €21,749 | +€21,603 | +14766.2% |
| Total equity and liabilities | 10/49 | €72,345 | €44,257 | -€28,088 | -38.8% |
| Equity | 10/15 | €48,173 | €2,500 | -€45,673 | -94.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €18,782 | - | -€18,782 | |
| Distributable reserves | 133 | €18,782 | - | -€18,782 | |
| Profit (loss) carried forward | 14 | €26,891 | - | -€26,891 | |
| Amounts payable | 17/49 | €24,171 | €41,757 | +€17,586 | +72.8% |
| Amounts payable within one year | 42/48 | €24,171 | €41,757 | +€17,586 | +72.8% |
| Trade debts | 44 | €315 | €3,138 | +€2,823 | +897.5% |
| Suppliers | 440/4 | €315 | €3,138 | +€2,823 | +897.5% |
| Taxes, remuneration and social security | 45 | €18,909 | €4,558 | -€14,351 | -75.9% |
| Taxes | 450/3 | €18,909 | €4,558 | -€14,351 | -75.9% |
| Other amounts payable | 47/48 | €4,948 | €34,061 | +€29,113 | +588.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,153 | €8,153 | = | 0.0% |
| Other operating charges | 640/8 | €440 | €298 | -€142 | -32.3% |
| Gross operating margin | 9900 | €34,262 | €27,576 | -€6,686 | -19.5% |
| Operating profit (loss) | 9901 | €25,669 | €19,125 | -€6,544 | -25.5% |
| Financial income | 75/76B | - | €222 | +€222 | |
| Recurring financial income | 75 | - | €222 | +€222 | |
| Financial charges | 65/66B | €21 | €107 | +€85 | +398.8% |
| Recurring financial charges | 65 | €21 | €107 | +€85 | +398.8% |
| Profit (loss) for the period before taxes | 9903 | €25,648 | €19,240 | -€6,408 | -25.0% |
| Income taxes | 67/77 | €6,866 | €5,853 | -€1,012 | -14.7% |
| Profit (loss) for the period | 9904 | €18,782 | €13,387 | -€5,395 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,782 | €13,387 | -€5,395 | -28.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.