JB 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.
JB Avocat
Largest movements
- Cash +€12,848
up €12,848 (+169%), from €7,590 to €20,437
mainly Net result for the year (+€17,935) and Depreciation (+€7,170)
- Receivables within one year +€8,607
up €8,607 (+329%), from €2,618 to €11,224
of which Trade receivables: +€7,904
- Tangible fixed assets -€5,295
down €5,295 (-24.6%), from €21,527 to €16,232
- Profit (loss) carried forward +€17,935
up €17,935 (+551%), from €3,253 to €21,188
- Debts after one year -€4,369
down €4,369 (-46.9%), from €9,324 to €4,955
- Trade debts +€3,258
up €3,258 (+1,380%), from €236 to €3,494
- Tax, wage and social debts -€733
down €733 (-13.1%), from €5,607 to €4,874
of which Remuneration and social security: -€1,325
- Gross operating margin +€29,199
up €29,199 (+925%), from €3,157 to €32,356
- Taxes +€5,891
up €5,891 (+2,162%), from €272 to €6,164
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 | €33,513 | €49,773 | +€16,260 | +48.5% |
| Fixed assets | 21/28 | €21,527 | €16,232 | -€5,295 | -24.6% |
| Tangible fixed assets | 22/27 | €21,527 | €16,232 | -€5,295 | -24.6% |
| Furniture and vehicles | 24 | €21,527 | €16,232 | -€5,295 | -24.6% |
| Current assets | 29/58 | €11,986 | €33,541 | +€21,555 | +180% |
| Amounts receivable within one year | 40/41 | €2,618 | €11,224 | +€8,607 | +329% |
| Trade receivables | 40 | €1,867 | €9,771 | +€7,904 | +423% |
| Other amounts receivable | 41 | €751 | €1,453 | +€702 | +93.5% |
| Cash at bank and in hand | 54/58 | €7,590 | €20,437 | +€12,848 | +169% |
| Deferred charges and accrued income | 490/1 | €1,778 | €1,879 | +€101 | +5.7% |
| Total equity and liabilities | 10/49 | €33,513 | €49,773 | +€16,260 | +48.5% |
| Equity | 10/15 | €14,146 | €32,081 | +€17,935 | +127% |
| Contributions | 10/11 | €10,893 | €10,893 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,253 | €21,188 | +€17,935 | +551% |
| Amounts payable | 17/49 | €19,367 | €17,692 | -€1,675 | -8.7% |
| Amounts payable after more than one year | 17 | €9,324 | €4,955 | -€4,369 | -46.9% |
| Financial debts | 170/4 | €9,324 | €4,955 | -€4,369 | -46.9% |
| Amounts payable within one year | 42/48 | €10,043 | €12,737 | +€2,694 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €4,181 | €4,369 | +€188 | +4.5% |
| Trade debts | 44 | €236 | €3,494 | +€3,258 | +1,380% |
| Suppliers | 440/4 | €236 | €3,494 | +€3,258 | +1,380% |
| Taxes, remuneration and social security | 45 | €5,607 | €4,874 | -€733 | -13.1% |
| Taxes | 450/3 | €4,282 | €4,874 | +€592 | +13.8% |
| Remuneration and social security | 454/9 | €1,325 | - | -€1,325 | |
| Other amounts payable | 47/48 | €19 | - | -€19 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,487 | €7,170 | -€317 | -4.2% |
| Other operating charges | 640/8 | €388 | €400 | +€12 | +3.1% |
| Gross operating margin | 9900 | €3,157 | €32,356 | +€29,199 | +925% |
| Operating profit (loss) | 9901 | -€4,718 | €24,786 | +€29,504 | |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €855 | €705 | -€150 | -17.6% |
| Recurring financial charges | 65 | €855 | €705 | -€150 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,574 | €24,098 | +€29,672 | |
| Income taxes | 67/77 | €272 | €6,164 | +€5,891 | +2,162% |
| Profit (loss) for the period | 9904 | -€5,846 | €17,935 | +€23,781 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,846 | €17,935 | +€23,781 |
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 29 October 2026 via checked.be.