Jacques Bertone 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.
Jacques Bertone Avocat
Largest movements
- Receivables within one year -€60,357
down €60,357 (-66.9%), from €90,285 to €29,928
of which Trade receivables: -€66,403
- Tangible fixed assets +€32,919
up €32,919, from €0 to €32,919
- Other debts -€60,497
down €60,497 (-86.9%), from €69,605 to €9,107
- Reserves +€45,757
up €45,757 (+49.9%), from €91,697 to €137,454
- Tax, wage and social debts -€14,162
down €14,162 (-97.7%), from €14,500 to €339
- Gross operating margin -€58,167
down €58,167 (-42.8%), from €135,746 to €77,579
- Taxes -€21,679
down €21,679 (-48.7%), from €44,500 to €22,822
- Depreciation +€6,236
up €6,236 (+4,546%), from €137 to €6,373
- Other operating charges +€1,372
up €1,372 (+130%), from €1,057 to €2,428
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 | €194,645 | €165,808 | -€28,837 | -14.8% |
| Fixed assets | 21/28 | €0 | €32,919 | +€32,919 | |
| Tangible fixed assets | 22/27 | €0 | €32,919 | +€32,919 | |
| Furniture and vehicles | 24 | €0 | €32,919 | +€32,919 | |
| Current assets | 29/58 | €194,645 | €132,889 | -€61,755 | -31.7% |
| Amounts receivable within one year | 40/41 | €90,285 | €29,928 | -€60,357 | -66.9% |
| Trade receivables | 40 | €66,403 | €0 | -€66,403 | -100% |
| Other amounts receivable | 41 | €23,882 | €29,928 | +€6,046 | +25.3% |
| Cash at bank and in hand | 54/58 | €102,804 | €101,289 | -€1,516 | -1.5% |
| Deferred charges and accrued income | 490/1 | €1,555 | €1,672 | +€117 | +7.5% |
| Total equity and liabilities | 10/49 | €194,645 | €165,808 | -€28,837 | -14.8% |
| Equity | 10/15 | €110,465 | €156,223 | +€45,757 | +41.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,697 | €137,454 | +€45,757 | +49.9% |
| Distributable reserves | 133 | €91,697 | €137,454 | +€45,757 | +49.9% |
| Profit (loss) carried forward | 14 | €169 | €169 | = | 0.0% |
| Amounts payable | 17/49 | €84,179 | €9,585 | -€74,594 | -88.6% |
| Amounts payable within one year | 42/48 | €84,179 | €9,585 | -€74,594 | -88.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €74 | €139 | +€65 | +87.4% |
| Suppliers | 440/4 | €74 | €139 | +€65 | +87.4% |
| Taxes, remuneration and social security | 45 | €14,500 | €339 | -€14,162 | -97.7% |
| Taxes | 450/3 | €14,500 | €339 | -€14,162 | -97.7% |
| Other amounts payable | 47/48 | €69,605 | €9,107 | -€60,497 | -86.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | €6,373 | +€6,236 | +4,546% |
| Other operating charges | 640/8 | €1,057 | €2,428 | +€1,372 | +130% |
| Gross operating margin | 9900 | €135,746 | €77,579 | -€58,167 | -42.8% |
| Operating profit (loss) | 9901 | €134,553 | €68,778 | -€65,774 | -48.9% |
| Financial charges | 65/66B | €216 | €199 | -€16 | -7.6% |
| Recurring financial charges | 65 | €216 | €199 | -€16 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €134,337 | €68,579 | -€65,758 | -48.9% |
| Income taxes | 67/77 | €44,500 | €22,822 | -€21,679 | -48.7% |
| Profit (loss) for the period | 9904 | €89,837 | €45,757 | -€44,079 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,837 | €45,757 | -€44,079 | -49.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.