BR-Avocats: 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.
BR-Avocats
Largest movements
- Receivables within one year -€28,010
down €28,010 (-61.1%), from €45,839 to €17,829
of which Trade receivables: -€30,850
- Cash -€2,640
down €2,640 (-9.5%), from €27,814 to €25,174
mainly Tax, wage and social debts (-€23,468) and Contributions, distributions and other (-€8,295)
- Tax, wage and social debts -€23,468
down €23,468 (-68.4%), from €34,307 to €10,839
of which Remuneration and social security: -€14,284
- Trade debts -€7,065
down €7,065 (-29.2%), from €24,212 to €17,147
- Profit (loss) carried forward +€6,502
new in 2025: €6,502
- Other debts -€4,207
no longer reported in 2025 (was €4,207)
- Debts after one year -€1,459
no longer reported in 2025 (was €1,459)
- Gross operating margin -€46,856
down €46,856 (-32.2%), from €145,434 to €98,577
- Staff costs -€29,239
down €29,239 (-29.0%), from €100,862 to €71,622
- Other operating charges -€3,924
down €3,924 (-68.0%), from €5,771 to €1,847
- Taxes -€2,843
down €2,843 (-28.4%), from €10,003 to €7,160
- Financial charges -€2,350
down €2,350 (-41.1%), from €5,716 to €3,366
of which Non-recurring financial charges: -€1,473
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.
Derived cash bridge
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 | €85,551 | €54,546 | -€31,005 | -36.2% |
| Fixed assets | 21/28 | €3,123 | €3,000 | -€123 | -3.9% |
| Tangible fixed assets | 22/27 | €123 | - | -€123 | |
| Furniture and vehicles | 24 | €123 | - | -€123 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €82,428 | €51,546 | -€30,882 | -37.5% |
| Amounts receivable within one year | 40/41 | €45,839 | €17,829 | -€28,010 | -61.1% |
| Trade receivables | 40 | €42,841 | €11,991 | -€30,850 | -72.0% |
| Other amounts receivable | 41 | €2,997 | €5,838 | +€2,840 | +94.8% |
| Cash at bank and in hand | 54/58 | €27,814 | €25,174 | -€2,640 | -9.5% |
| Deferred charges and accrued income | 490/1 | €8,776 | €8,544 | -€232 | -2.6% |
| Total equity and liabilities | 10/49 | €85,551 | €54,546 | -€31,005 | -36.2% |
| Equity | 10/15 | €18,600 | €25,102 | +€6,502 | +35.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,502 | +€6,502 | |
| Amounts payable | 17/49 | €66,951 | €29,445 | -€37,507 | -56.0% |
| Amounts payable after more than one year | 17 | €1,459 | - | -€1,459 | |
| Financial debts | 170/4 | €1,459 | - | -€1,459 | |
| Amounts payable within one year | 42/48 | €64,642 | €29,445 | -€35,197 | -54.4% |
| Current portion of amounts payable after more than one year | 42 | €1,916 | €1,459 | -€458 | -23.9% |
| Trade debts | 44 | €24,212 | €17,147 | -€7,065 | -29.2% |
| Suppliers | 440/4 | €24,212 | €17,147 | -€7,065 | -29.2% |
| Taxes, remuneration and social security | 45 | €34,307 | €10,839 | -€23,468 | -68.4% |
| Taxes | 450/3 | €18,303 | €9,119 | -€9,184 | -50.2% |
| Remuneration and social security | 454/9 | €16,004 | €1,720 | -€14,284 | -89.3% |
| Other amounts payable | 47/48 | €4,207 | - | -€4,207 | |
| Accrued charges and deferred income | 492/3 | €851 | - | -€851 | |
| Remuneration, social security and pensions | 62 | €100,862 | €71,622 | -€29,239 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418 | €123 | -€295 | -70.6% |
| Other operating charges | 640/8 | €5,771 | €1,847 | -€3,924 | -68.0% |
| Gross operating margin | 9900 | €145,434 | €98,577 | -€46,856 | -32.2% |
| Operating profit (loss) | 9901 | €38,383 | €24,984 | -€13,399 | -34.9% |
| Financial income | 75/76B | €977 | €338 | -€639 | -65.4% |
| Recurring financial income | 75 | €977 | €338 | -€639 | -65.4% |
| Financial charges | 65/66B | €5,716 | €3,366 | -€2,350 | -41.1% |
| Recurring financial charges | 65 | €4,243 | €3,366 | -€877 | -20.7% |
| Non-recurring financial charges | 66B | €1,473 | - | -€1,473 | |
| Profit (loss) for the period before taxes | 9903 | €33,644 | €21,956 | -€11,688 | -34.7% |
| Income taxes | 67/77 | €10,003 | €7,160 | -€2,843 | -28.4% |
| Profit (loss) for the period | 9904 | €23,641 | €14,797 | -€8,845 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,641 | €14,797 | -€8,845 | -37.4% |
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 14 October 2026 via checked.be.