DUBUISSON Thomas Avocat: 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.
DUBUISSON Thomas Avocat
Largest movements
- Cash -€23,366
down €23,366 (-18.6%), from €125,493 to €102,127
mainly Contributions, distributions and other (-€167,840) and Trade debts (-€27)
- Receivables within one year -€16,137
down €16,137 (-74.7%), from €21,589 to €5,452
of which Other amounts receivable: -€10,009
- Reserves -€94,254
down €94,254 (-74.0%), from €127,437 to €33,183
- Other debts +€48,586
new in 2025: €48,586
- Tax, wage and social debts +€5,801
up €5,801 (+30.2%), from €19,225 to €25,026
- Gross operating margin +€22,651
up €22,651 (+28.2%), from €80,414 to €103,065
- Taxes +€6,750
up €6,750 (+33.6%), from €20,119 to €26,870
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 | €148,649 | €108,754 | -€39,895 | -26.8% |
| Fixed assets | 21/28 | €1,567 | €1,175 | -€392 | -25.0% |
| Tangible fixed assets | 22/27 | €1,567 | €1,175 | -€392 | -25.0% |
| Plant, machinery and equipment | 23 | €1,567 | €1,175 | -€392 | -25.0% |
| Current assets | 29/58 | €147,082 | €107,579 | -€39,503 | -26.9% |
| Amounts receivable within one year | 40/41 | €21,589 | €5,452 | -€16,137 | -74.7% |
| Trade receivables | 40 | €6,127 | - | -€6,127 | |
| Other amounts receivable | 41 | €15,462 | €5,452 | -€10,009 | -64.7% |
| Cash at bank and in hand | 54/58 | €125,493 | €102,127 | -€23,366 | -18.6% |
| Total equity and liabilities | 10/49 | €148,649 | €108,754 | -€39,895 | -26.8% |
| Equity | 10/15 | €128,437 | €34,183 | -€94,254 | -73.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €127,437 | €33,183 | -€94,254 | -74.0% |
| Distributable reserves | 133 | €127,437 | €33,183 | -€94,254 | -74.0% |
| Amounts payable | 17/49 | €20,212 | €74,571 | +€54,360 | +269% |
| Amounts payable within one year | 42/48 | €20,212 | €74,571 | +€54,360 | +269% |
| Trade debts | 44 | €986 | €959 | -€27 | -2.7% |
| Suppliers | 440/4 | €986 | €959 | -€27 | -2.7% |
| Taxes, remuneration and social security | 45 | €19,225 | €25,026 | +€5,801 | +30.2% |
| Taxes | 450/3 | €19,225 | €25,026 | +€5,801 | +30.2% |
| Other amounts payable | 47/48 | - | €48,586 | +€48,586 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €374 | €392 | +€18 | +4.8% |
| Other operating charges | 640/8 | €220 | €245 | +€25 | +11.4% |
| Gross operating margin | 9900 | €80,414 | €103,065 | +€22,651 | +28.2% |
| Operating profit (loss) | 9901 | €79,820 | €102,428 | +€22,608 | +28.3% |
| Financial income | 75/76B | €301 | €288 | -€13 | -4.4% |
| Recurring financial income | 75 | €301 | €288 | -€13 | -4.4% |
| Financial charges | 65/66B | €2,249 | €2,260 | +€11 | +0.5% |
| Recurring financial charges | 65 | €2,249 | €2,260 | +€11 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €77,873 | €100,455 | +€22,583 | +29.0% |
| Income taxes | 67/77 | €20,119 | €26,870 | +€6,750 | +33.6% |
| Profit (loss) for the period | 9904 | €57,753 | €73,586 | +€15,833 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,753 | €73,586 | +€15,833 | +27.4% |
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 22 October 2026 via checked.be.