Jerome Aubertin Avocat: what changed
Jerome Aubertin Avocat
Largest movements
- Current investments +€1.3m
up €1.3m (+72.3%), from €1.8m to €3.0m
- Receivables within one year -€501,748
down €501,748 (-53.5%), from €937,484 to €435,737
of which Trade receivables: -€490,406
- Cash -€128,887
down €128,887 (-11.1%), from €1.2m to €1.0m
mainly Current investments (-€1.3m) and Contributions, distributions and other (-€200,000)
- Profit (loss) carried forward +€564,864
up €564,864 (+23.2%), from €2.4m to €3.0m
- Reserves +€100,000
up €100,000 (+8.1%), from €1.2m to €1.3m
of which Non-distributable reserves: +€100,000
- Tax, wage and social debts -€68,148
down €68,148 (-37.9%), from €179,722 to €111,574
- Other debts +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Gross operating margin +€68,395
up €68,395 (+6.4%), from €1.1m to €1.1m
- Financial income +€50,446
up €50,446 (+253%), from €19,977 to €70,423
- Taxes +€28,016
up €28,016 (+9.5%), from €294,903 to €322,918
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 | €4,008,681 | €4,657,790 | +€649,108 | +16.2% |
| Fixed assets | 21/28 | €144,395 | €149,360 | +€4,966 | +3.4% |
| Tangible fixed assets | 22/27 | €23,870 | €28,835 | +€4,966 | +20.8% |
| Furniture and vehicles | 24 | €23,744 | €8,807 | -€14,938 | -62.9% |
| Other tangible fixed assets | 26 | €125 | €20,029 | +€19,903 | +15,881% |
| Financial fixed assets | 28 | €120,525 | €120,525 | = | 0.0% |
| Current assets | 29/58 | €3,864,287 | €4,508,429 | +€644,142 | +16.7% |
| Amounts receivable within one year | 40/41 | €937,484 | €435,737 | -€501,748 | -53.5% |
| Trade receivables | 40 | €903,182 | €412,776 | -€490,406 | -54.3% |
| Other amounts receivable | 41 | €34,302 | €22,961 | -€11,341 | -33.1% |
| Current investments | 50/53 | €1,763,009 | €3,037,678 | +€1.3m | +72.3% |
| Cash at bank and in hand | 54/58 | €1,159,498 | €1,030,610 | -€128,887 | -11.1% |
| Deferred charges and accrued income | 490/1 | €4,296 | €4,404 | +€108 | +2.5% |
| Total equity and liabilities | 10/49 | €4,008,681 | €4,657,790 | +€649,108 | +16.2% |
| Equity | 10/15 | €3,678,490 | €4,343,354 | +€664,864 | +18.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,231,608 | €1,331,608 | +€100,000 | +8.1% |
| Non-distributable reserves | 130/1 | €1,200,000 | €1,300,000 | +€100,000 | +8.3% |
| Reserves not available under the articles | 1311 | €1,200,000 | €1,300,000 | +€100,000 | +8.3% |
| Distributable reserves | 133 | €31,608 | €31,608 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,434,482 | €2,999,346 | +€564,864 | +23.2% |
| Amounts payable | 17/49 | €330,191 | €314,436 | -€15,756 | -4.8% |
| Amounts payable within one year | 42/48 | €330,191 | €314,436 | -€15,756 | -4.8% |
| Trade debts | 44 | €469 | €2,862 | +€2,393 | +510% |
| Suppliers | 440/4 | €469 | €2,862 | +€2,393 | +510% |
| Taxes, remuneration and social security | 45 | €179,722 | €111,574 | -€68,148 | -37.9% |
| Taxes | 450/3 | €179,722 | €111,574 | -€68,148 | -37.9% |
| Other amounts payable | 47/48 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,115 | €18,070 | -€9,045 | -33.4% |
| Other operating charges | 640/8 | €1,094 | €1,995 | +€901 | +82.4% |
| Gross operating margin | 9900 | €1,075,778 | €1,144,173 | +€68,395 | +6.4% |
| Operating profit (loss) | 9901 | €1,047,569 | €1,124,108 | +€76,539 | +7.3% |
| Financial income | 75/76B | €19,977 | €70,423 | +€50,446 | +253% |
| Recurring financial income | 75 | €19,977 | €70,423 | +€50,446 | +253% |
| Financial charges | 65/66B | €603 | €6,749 | +€6,146 | +1,020% |
| Recurring financial charges | 65 | €603 | €1,017 | +€414 | +68.7% |
| Non-recurring financial charges | 66B | - | €5,732 | +€5,732 | |
| Profit (loss) for the period before taxes | 9903 | €1,066,943 | €1,187,782 | +€120,839 | +11.3% |
| Income taxes | 67/77 | €294,903 | €322,918 | +€28,016 | +9.5% |
| Profit (loss) for the period | 9904 | €772,041 | €864,864 | +€92,823 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €772,041 | €864,864 | +€92,823 | +12.0% |
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 4 November 2026 via checked.be.