Hubert LECLERC, 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.
Hubert LECLERC, Avocat
Largest movements
- Receivables within one year -€39,449
down €39,449 (-35.8%), from €110,195 to €70,746
of which Trade receivables: -€37,604
- Deferred charges and accrued income +€27,614
up €27,614 (+33,808%), from €82 to €27,696
- Cash -€27,599
down €27,599 (-44.3%), from €62,271 to €34,671
mainly Deferred charges and accrued income (-€27,614) and Tax, wage and social debts (-€17,694)
- Tangible fixed assets +€15,973
new in 2025: €15,973
- Tax, wage and social debts -€17,694
down €17,694 (-85.4%), from €20,720 to €3,026
of which Taxes: -€20,184
- Other debts -€14,298
down €14,298 (-24.2%), from €58,973 to €44,676
- Trade debts +€11,652
up €11,652 (+325%), from €3,584 to €15,237
- Profit (loss) carried forward -€3,122
down €3,122, from €176 to -€2,945
- Gross operating margin -€66,618
down €66,618 (-90.5%), from €73,601 to €6,983
- Taxes -€20,298
down €20,298 (-98.7%), from €20,570 to €271
- Financial charges -€7,010
down €7,010 (-90.1%), from €7,779 to €769
- Staff costs +€6,043
up €6,043 (+7,398%), from €82 to €6,124
- Write-downs -€3,416
no longer reported in 2025 (was €3,416)
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 | €173,548 | €150,087 | -€23,461 | -13.5% |
| Fixed assets | 21/28 | - | €15,973 | +€15,973 | |
| Tangible fixed assets | 22/27 | - | €15,973 | +€15,973 | |
| Land and buildings | 22 | - | €15,973 | +€15,973 | |
| Current assets | 29/58 | €173,548 | €134,114 | -€39,434 | -22.7% |
| Amounts receivable within one year | 40/41 | €110,195 | €70,746 | -€39,449 | -35.8% |
| Trade receivables | 40 | €105,328 | €67,724 | -€37,604 | -35.7% |
| Other amounts receivable | 41 | €4,867 | €3,022 | -€1,844 | -37.9% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,271 | €34,671 | -€27,599 | -44.3% |
| Deferred charges and accrued income | 490/1 | €82 | €27,696 | +€27,614 | +33,808% |
| Total equity and liabilities | 10/49 | €173,548 | €150,087 | -€23,461 | -13.5% |
| Equity | 10/15 | €72,828 | €69,706 | -€3,122 | -4.3% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €52,200 | €52,200 | = | 0.0% |
| Distributable reserves | 133 | €52,200 | €52,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176 | -€2,945 | -€3,122 | |
| Amounts payable | 17/49 | €100,720 | €80,381 | -€20,339 | -20.2% |
| Amounts payable after more than one year | 17 | €17,443 | €17,443 | = | 0.0% |
| Other amounts payable | 178/9 | €17,443 | €17,443 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,277 | €62,938 | -€20,339 | -24.4% |
| Trade debts | 44 | €3,584 | €15,237 | +€11,652 | +325% |
| Suppliers | 440/4 | €3,584 | €15,237 | +€11,652 | +325% |
| Taxes, remuneration and social security | 45 | €20,720 | €3,026 | -€17,694 | -85.4% |
| Taxes | 450/3 | €20,720 | €535 | -€20,184 | -97.4% |
| Remuneration and social security | 454/9 | - | €2,491 | +€2,491 | |
| Other amounts payable | 47/48 | €58,973 | €44,676 | -€14,298 | -24.2% |
| Remuneration, social security and pensions | 62 | €82 | €6,124 | +€6,043 | +7,398% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,378 | €1,247 | -€131 | -9.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,416 | - | -€3,416 | |
| Other operating charges | 640/8 | €3,434 | €1,705 | -€1,729 | -50.4% |
| Gross operating margin | 9900 | €73,601 | €6,983 | -€66,618 | -90.5% |
| Operating profit (loss) | 9901 | €65,292 | -€2,092 | -€67,385 | |
| Financial income | 75/76B | €2 | €11 | +€9 | +518% |
| Recurring financial income | 75 | €2 | €11 | +€9 | +518% |
| Financial charges | 65/66B | €7,779 | €769 | -€7,010 | -90.1% |
| Recurring financial charges | 65 | €7,779 | €769 | -€7,010 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | €57,515 | -€2,850 | -€60,366 | |
| Income taxes | 67/77 | €20,570 | €271 | -€20,298 | -98.7% |
| Profit (loss) for the period | 9904 | €36,946 | -€3,122 | -€40,067 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,946 | -€3,122 | -€40,067 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.