FABIEN SMETS Avocat: what changed
FABIEN SMETS Avocat
Largest movements
- Receivables within one year +€227,199
up €227,199 (+7,633%), from €2,977 to €230,176
of which Trade receivables: +€216,444
- Cash -€65,039
down €65,039 (-71.6%), from €90,823 to €25,784
mainly Receivables within one year (-€227,199) and Debts after one year (-€53,118)
- Profit (loss) carried forward +€208,231
up €208,231 (+156%), from €133,073 to €341,304
- Debts after one year -€53,118
down €53,118 (-16.7%), from €318,909 to €265,791
- Gross operating margin +€111,205
up €111,205 (+59.4%), from €187,342 to €298,547
- Taxes +€25,124
up €25,124 (+56.4%), from €44,523 to €69,647
- Financial charges +€9,412
up €9,412 (+234%), from €4,024 to €13,436
- Depreciation +€4,765
up €4,765 (+217%), from €2,197 to €6,962
- Other operating charges -€3,248
down €3,248 (-92.2%), from €3,524 to €276
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €527,250 | €682,749 | +€155,499 | +29.5% |
| Fixed assets | 21/28 | €432,154 | €425,454 | -€6,699 | -1.6% |
| Tangible fixed assets | 22/27 | €32,154 | €25,454 | -€6,699 | -20.8% |
| Furniture and vehicles | 24 | €32,154 | €25,454 | -€6,699 | -20.8% |
| Financial fixed assets | 28 | €400,000 | €400,000 | = | 0.0% |
| Current assets | 29/58 | €95,097 | €257,295 | +€162,198 | +171% |
| Amounts receivable within one year | 40/41 | €2,977 | €230,176 | +€227,199 | +7,633% |
| Trade receivables | 40 | - | €216,444 | +€216,444 | |
| Other amounts receivable | 41 | €2,977 | €13,732 | +€10,755 | +361% |
| Cash at bank and in hand | 54/58 | €90,823 | €25,784 | -€65,039 | -71.6% |
| Deferred charges and accrued income | 490/1 | €1,297 | €1,335 | +€38 | +2.9% |
| Total equity and liabilities | 10/49 | €527,250 | €682,749 | +€155,499 | +29.5% |
| Equity | 10/15 | €138,073 | €346,304 | +€208,231 | +151% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,073 | €341,304 | +€208,231 | +156% |
| Amounts payable | 17/49 | €389,177 | €336,445 | -€52,732 | -13.5% |
| Amounts payable after more than one year | 17 | €318,909 | €265,791 | -€53,118 | -16.7% |
| Financial debts | 170/4 | €318,909 | €265,791 | -€53,118 | -16.7% |
| Amounts payable within one year | 42/48 | €70,268 | €70,654 | +€386 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €51,152 | €53,118 | +€1,967 | +3.8% |
| Trade debts | 44 | €496 | €26 | -€470 | -94.9% |
| Suppliers | 440/4 | €496 | €26 | -€470 | -94.9% |
| Taxes, remuneration and social security | 45 | €18,417 | €17,510 | -€906 | -4.9% |
| Taxes | 450/3 | €17,217 | €17,510 | +€294 | +1.7% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €204 | - | -€204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,197 | €6,962 | +€4,765 | +217% |
| Other operating charges | 640/8 | €3,524 | €276 | -€3,248 | -92.2% |
| Gross operating margin | 9900 | €187,342 | €298,547 | +€111,205 | +59.4% |
| Operating profit (loss) | 9901 | €181,621 | €291,309 | +€109,689 | +60.4% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €4,024 | €13,436 | +€9,412 | +234% |
| Recurring financial charges | 65 | €4,024 | €13,436 | +€9,412 | +234% |
| Profit (loss) for the period before taxes | 9903 | €177,597 | €277,878 | +€100,281 | +56.5% |
| Income taxes | 67/77 | €44,523 | €69,647 | +€25,124 | +56.4% |
| Profit (loss) for the period | 9904 | €133,073 | €208,231 | +€75,157 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €133,073 | €208,231 | +€75,157 | +56.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.