Eric BIAR, 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.
Eric BIAR, Avocat
Largest movements
- Receivables within one year +€1,095
up €1,095 (+226%), from €484 to €1,579
of which Trade receivables: +€733
- Other debts +€13,017
up €13,017 (+24.3%), from €53,663 to €66,680
- Short-term financial debts -€4,789
down €4,789 (-48.4%), from €9,897 to €5,108
- Profit (loss) carried forward -€3,822
down €3,822 (-4.4%), from -€87,465 to -€91,286
- Tax, wage and social debts -€2,892
no longer reported in 2024 (was €2,892)
- Trade debts -€420
down €420 (-40.1%), from €1,046 to €626
- Gross operating margin -€17,500
down €17,500, from €16,706 to -€794
- Financial charges -€1,736
down €1,736 (-58.4%), from €2,971 to €1,235
- Other operating charges +€833
up €833 (+86.8%), from €959 to €1,793
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €484 | €1,579 | +€1,095 | +226% |
| Current assets | 29/58 | €484 | €1,579 | +€1,095 | +226% |
| Amounts receivable within one year | 40/41 | €484 | €1,579 | +€1,095 | +226% |
| Trade receivables | 40 | €484 | €1,217 | +€733 | +152% |
| Other amounts receivable | 41 | - | €361 | +€361 | |
| Total equity and liabilities | 10/49 | €484 | €1,579 | +€1,095 | +226% |
| Equity | 10/15 | -€67,013 | -€70,835 | -€3,822 | -5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,465 | -€91,286 | -€3,822 | -4.4% |
| Amounts payable | 17/49 | €67,497 | €72,414 | +€4,916 | +7.3% |
| Amounts payable within one year | 42/48 | €67,497 | €72,414 | +€4,916 | +7.3% |
| Financial debts | 43 | €9,897 | €5,108 | -€4,789 | -48.4% |
| Credit institutions | 430/8 | €9,897 | €5,108 | -€4,789 | -48.4% |
| Trade debts | 44 | €1,046 | €626 | -€420 | -40.1% |
| Suppliers | 440/4 | €1,046 | €626 | -€420 | -40.1% |
| Taxes, remuneration and social security | 45 | €2,892 | - | -€2,892 | |
| Taxes | 450/3 | €2,892 | - | -€2,892 | |
| Other amounts payable | 47/48 | €53,663 | €66,680 | +€13,017 | +24.3% |
| Other operating charges | 640/8 | €959 | €1,793 | +€833 | +86.8% |
| Non-recurring operating charges | 66A | €98 | - | -€98 | |
| Gross operating margin | 9900 | €16,706 | -€794 | -€17,500 | |
| Operating profit (loss) | 9901 | €15,649 | -€2,587 | -€18,236 | |
| Financial charges | 65/66B | €2,971 | €1,235 | -€1,736 | -58.4% |
| Recurring financial charges | 65 | €2,971 | €1,235 | -€1,736 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €12,678 | -€3,822 | -€16,500 | |
| Income taxes | 67/77 | -€100 | - | +€100 | |
| Profit (loss) for the period | 9904 | €12,778 | -€3,822 | -€16,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,778 | -€3,822 | -€16,600 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.