GRY 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.
What changed
GRY AVOCAT
NACE 69.101, Activities of lawyers
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€123,003
2025 · €123,237-€234
Equity
€560,967
2025 · €547,519+€13,449
Cash
€371,428
2025 · €368,834+€2,594
Balance sheet total
€695,007
2025 · €698,655-€3,647
Largest movements
Assets
- Receivables after one year +€12,810
up €12,810 (+6.0%), from €212,080 to €224,890
- Tangible fixed assets -€10,850
down €10,850 (-36.1%), from €30,075 to €19,225
of which Furniture and vehicles: -€10,607
Equity and liabilities
- Other debts -€16,201
down €16,201 (-12.6%), from €128,925 to €112,724
- Reserves +€13,449
up €13,449 (+2.5%), from €535,119 to €548,567
Income statement
No income-statement line moved by more than 1% of the activity.
From the 2025 result to the 2026 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.
Result 2025
€123,237
Gross operating margin
-€1,315
Depreciation
+€473
Other operating charges
-€102
Financial income
+€774
Financial charges
+€3
Taxes
-€66
Result 2026
€123,003
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€109,840
Investment
€0
Financing
-€107,246
Cash 2025
€368,834
From operations (derived)
+€109,840
Net result for the year
+€123,003
Depreciation
+€10,850
Receivables after one year
-€12,810
Receivables within one year
+€5,958
Deferred charges and accrued income
+€2,243
Trade debts
+€1,998
Tax, wage and social debts
-€5,326
Other debts
-€16,201
Accrued charges and deferred income
+€124
Financing
-€107,246
Short-term financial debts
+€2,309
Contributions, distributions and other
-€109,555
Cash 2026
€371,428
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €698,655 | €695,007 | -€3,647 | -0.5% |
| Fixed assets | 21/28 | €36,275 | €25,425 | -€10,850 | -29.9% |
| Tangible fixed assets | 22/27 | €30,075 | €19,225 | -€10,850 | -36.1% |
| Furniture and vehicles | 24 | €29,832 | €19,225 | -€10,607 | -35.6% |
| Other tangible fixed assets | 26 | €243 | €0 | -€243 | -100% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €662,380 | €669,582 | +€7,203 | +1.1% |
| Amounts receivable after more than one year | 29 | €212,080 | €224,890 | +€12,810 | +6.0% |
| Other amounts receivable | 291 | €212,080 | €224,890 | +€12,810 | +6.0% |
| Amounts receivable within one year | 40/41 | €68,391 | €62,433 | -€5,958 | -8.7% |
| Trade receivables | 40 | €68,391 | €62,348 | -€6,043 | -8.8% |
| Other amounts receivable | 41 | - | €85 | +€85 | |
| Cash at bank and in hand | 54/58 | €368,834 | €371,428 | +€2,594 | +0.7% |
| Deferred charges and accrued income | 490/1 | €13,075 | €10,832 | -€2,243 | -17.2% |
| Total equity and liabilities | 10/49 | €698,655 | €695,007 | -€3,647 | -0.5% |
| Equity | 10/15 | €547,519 | €560,967 | +€13,449 | +2.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €535,119 | €548,567 | +€13,449 | +2.5% |
| Distributable reserves | 133 | €535,119 | €548,567 | +€13,449 | +2.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €151,136 | €134,040 | -€17,096 | -11.3% |
| Amounts payable within one year | 42/48 | €150,993 | €133,773 | -€17,220 | -11.4% |
| Financial debts | 43 | €277 | €2,586 | +€2,309 | +833% |
| Other loans | 439 | €277 | €2,586 | +€2,309 | +833% |
| Trade debts | 44 | €3,488 | €5,486 | +€1,998 | +57.3% |
| Suppliers | 440/4 | €3,488 | €5,486 | +€1,998 | +57.3% |
| Taxes, remuneration and social security | 45 | €18,303 | €12,977 | -€5,326 | -29.1% |
| Taxes | 450/3 | €18,256 | €12,977 | -€5,279 | -28.9% |
| Remuneration and social security | 454/9 | €46 | €0 | -€46 | -100% |
| Other amounts payable | 47/48 | €128,925 | €112,724 | -€16,201 | -12.6% |
| Accrued charges and deferred income | 492/3 | €144 | €268 | +€124 | +86.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,323 | €10,850 | -€473 | -4.2% |
| Other operating charges | 640/8 | €797 | €899 | +€102 | +12.8% |
| Gross operating margin | 9900 | €176,430 | €175,116 | -€1,315 | -0.7% |
| Operating profit (loss) | 9901 | €164,311 | €163,366 | -€944 | -0.6% |
| Financial income | 75/76B | €12,579 | €13,353 | +€774 | +6.2% |
| Recurring financial income | 75 | €12,579 | €13,353 | +€774 | +6.2% |
| Financial charges | 65/66B | €295 | €292 | -€3 | -1.0% |
| Recurring financial charges | 65 | €295 | €292 | -€3 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €176,595 | €176,427 | -€167 | -0.1% |
| Income taxes | 67/77 | €53,358 | €53,424 | +€66 | +0.1% |
| Profit (loss) for the period | 9904 | €123,237 | €123,003 | -€234 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €123,237 | €123,003 | -€234 | -0.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.