BTH 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.
BTH AVOCATS
Largest movements
- Cash +€11,352
up €11,352 (+19.1%), from €59,319 to €70,671
mainly Net result for the year (+€7,071) and Trade debts (+€5,743)
- Receivables within one year +€4,449
up €4,449 (+18.5%), from €24,108 to €28,557
- Profit (loss) carried forward +€7,071
up €7,071 (+12.7%), from €55,897 to €62,968
- Trade debts +€5,743
up €5,743 (+134%), from €4,294 to €10,037
- Tax, wage and social debts +€2,996
up €2,996 (+108%), from €2,769 to €5,765
- Taxes +€2,774
up €2,774 (+445%), from €623 to €3,397
- Other operating charges -€804
down €804 (-66.4%), from €1,211 to €407
- Gross operating margin -€503
down €503 (-4.3%), from €11,815 to €11,312
- Depreciation -€380
no longer reported in 2025 (was €380)
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 | €83,481 | €99,282 | +€15,801 | +18.9% |
| Fixed assets | 21/28 | €54 | €54 | = | 0.0% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €83,427 | €99,228 | +€15,801 | +18.9% |
| Amounts receivable within one year | 40/41 | €24,108 | €28,557 | +€4,449 | +18.5% |
| Trade receivables | 40 | €24,108 | €28,557 | +€4,449 | +18.5% |
| Cash at bank and in hand | 54/58 | €59,319 | €70,671 | +€11,352 | +19.1% |
| Total equity and liabilities | 10/49 | €83,481 | €99,282 | +€15,801 | +18.9% |
| Equity | 10/15 | €74,497 | €81,568 | +€7,071 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,897 | €62,968 | +€7,071 | +12.7% |
| Amounts payable | 17/49 | €8,984 | €17,714 | +€8,730 | +97.2% |
| Amounts payable within one year | 42/48 | €8,984 | €17,714 | +€8,730 | +97.2% |
| Trade debts | 44 | €4,294 | €10,037 | +€5,743 | +134% |
| Suppliers | 440/4 | €4,294 | €10,037 | +€5,743 | +134% |
| Taxes, remuneration and social security | 45 | €2,769 | €5,765 | +€2,996 | +108% |
| Taxes | 450/3 | €2,769 | €5,765 | +€2,996 | +108% |
| Other amounts payable | 47/48 | €1,921 | €1,912 | -€9 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | - | -€380 | |
| Other operating charges | 640/8 | €1,211 | €407 | -€804 | -66.4% |
| Gross operating margin | 9900 | €11,815 | €11,312 | -€503 | -4.3% |
| Operating profit (loss) | 9901 | €10,224 | €10,905 | +€681 | +6.7% |
| Financial income | 75/76B | €101 | €3 | -€98 | -97.0% |
| Recurring financial income | 75 | €101 | €3 | -€98 | -97.0% |
| Financial charges | 65/66B | €365 | €440 | +€75 | +20.5% |
| Recurring financial charges | 65 | €365 | €440 | +€75 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €9,960 | €10,468 | +€508 | +5.1% |
| Income taxes | 67/77 | €623 | €3,397 | +€2,774 | +445% |
| Profit (loss) for the period | 9904 | €9,337 | €7,071 | -€2,266 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,337 | €7,071 | -€2,266 | -24.3% |
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 25 October 2026 via checked.be.