ERIC MAGIER,AVOCAT: what changed
What changed
ERIC MAGIER,AVOCAT
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€35,492
2024 · €32,713+€2,779
Equity
€178,770
2024 · €143,278+€35,492
Cash
€4,158
2024 · €4,086+€72
Balance sheet total
€229,462
2024 · €224,665+€4,796
Largest movements
Assets
- Receivables within one year +€17,622
up €17,622 (+12.4%), from €142,058 to €159,680
of which Other amounts receivable: +€21,245
- Tangible fixed assets -€14,463
down €14,463 (-20.4%), from €70,750 to €56,287
of which Land and buildings: -€13,307
Equity and liabilities
- Reserves +€35,491
up €35,491 (+27.2%), from €130,530 to €166,021
- Debts after one year -€21,706
no longer reported in 2025 (was €21,706)
- Trade debts -€7,906
down €7,906 (-51.4%), from €15,396 to €7,490
- Current portion of long-term debt -€6,346
down €6,346 (-19.1%), from €33,302 to €26,956
- Tax, wage and social debts +€4,075
up €4,075 (+40.3%), from €10,105 to €14,179
Income statement
- Financial income +€1,938
up €1,938 (+30.7%), from €6,318 to €8,256
- Depreciation -€1,446
down €1,446 (-9.7%), from €14,841 to €13,395
- Write-downs -€700
no longer reported in 2025 (was €700)
- Gross operating margin -€635
down €635 (-1.0%), from €62,025 to €61,389
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€32,713
Gross operating margin
-€635
Depreciation
+€1,446
Write-downs
+€700
Other operating charges
-€316
Financial income
+€1,938
Financial charges
+€144
Taxes
-€497
Result 2025
€35,492
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€27,075
Investment
+€1,068
Financing
-€28,072
Cash 2024
€4,086
From operations (derived)
+€27,075
Net result for the year
+€35,492
Depreciation
+€13,395
Receivables within one year
-€17,622
Deferred charges and accrued income
-€1,565
Trade debts
-€7,906
Tax, wage and social debts
+€4,075
Accrued charges and deferred income
+€1,207
Investment (derived)
+€1,068
Investment in fixed assets (net)
+€1,068
Financing
-€28,072
Debts after one year
-€21,706
Current portion of long-term debt
-€6,346
Short-term financial debts
-€20
Cash 2025
€4,158
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €224,665 | €229,462 | +€4,796 | +2.1% |
| Fixed assets | 21/28 | €70,750 | €56,287 | -€14,463 | -20.4% |
| Tangible fixed assets | 22/27 | €70,750 | €56,287 | -€14,463 | -20.4% |
| Land and buildings | 22 | €68,401 | €55,094 | -€13,307 | -19.5% |
| Furniture and vehicles | 24 | €2,349 | €1,193 | -€1,156 | -49.2% |
| Current assets | 29/58 | €153,915 | €173,175 | +€19,260 | +12.5% |
| Amounts receivable within one year | 40/41 | €142,058 | €159,680 | +€17,622 | +12.4% |
| Trade receivables | 40 | €20,589 | €16,967 | -€3,623 | -17.6% |
| Other amounts receivable | 41 | €121,468 | €142,714 | +€21,245 | +17.5% |
| Cash at bank and in hand | 54/58 | €4,086 | €4,158 | +€72 | +1.8% |
| Deferred charges and accrued income | 490/1 | €7,772 | €9,337 | +€1,565 | +20.1% |
| Total equity and liabilities | 10/49 | €224,665 | €229,462 | +€4,796 | +2.1% |
| Equity | 10/15 | €143,278 | €178,770 | +€35,492 | +24.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €130,530 | €166,021 | +€35,491 | +27.2% |
| Distributable reserves | 133 | €130,530 | €166,021 | +€35,491 | +27.2% |
| Profit (loss) carried forward | 14 | €348 | €349 | +€1 | +0.3% |
| Amounts payable | 17/49 | €81,388 | €50,692 | -€30,695 | -37.7% |
| Amounts payable after more than one year | 17 | €21,706 | - | -€21,706 | |
| Financial debts | 170/4 | €21,706 | - | -€21,706 | |
| Amounts payable within one year | 42/48 | €58,822 | €48,625 | -€10,197 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €33,302 | €26,956 | -€6,346 | -19.1% |
| Financial debts | 43 | €20 | - | -€20 | |
| Credit institutions | 430/8 | €20 | - | -€20 | |
| Trade debts | 44 | €15,396 | €7,490 | -€7,906 | -51.4% |
| Suppliers | 440/4 | €15,396 | €7,490 | -€7,906 | -51.4% |
| Taxes, remuneration and social security | 45 | €10,105 | €14,179 | +€4,075 | +40.3% |
| Taxes | 450/3 | €10,105 | €14,179 | +€4,075 | +40.3% |
| Accrued charges and deferred income | 492/3 | €859 | €2,067 | +€1,207 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,841 | €13,395 | -€1,446 | -9.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €700 | - | -€700 | |
| Other operating charges | 640/8 | €1,872 | €2,188 | +€316 | +16.9% |
| Gross operating margin | 9900 | €62,025 | €61,389 | -€635 | -1.0% |
| Operating profit (loss) | 9901 | €44,612 | €45,806 | +€1,195 | +2.7% |
| Financial income | 75/76B | €6,318 | €8,256 | +€1,938 | +30.7% |
| Recurring financial income | 75 | €6,318 | €8,256 | +€1,938 | +30.7% |
| Financial charges | 65/66B | €1,524 | €1,380 | -€144 | -9.4% |
| Recurring financial charges | 65 | €1,524 | €1,380 | -€144 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €49,406 | €52,682 | +€3,276 | +6.6% |
| Income taxes | 67/77 | €16,693 | €17,190 | +€497 | +3.0% |
| Profit (loss) for the period | 9904 | €32,713 | €35,492 | +€2,779 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,713 | €35,492 | +€2,779 | +8.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.