JONAS MATHIEU 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.
JONAS MATHIEU AVOCAT
Largest movements
- Cash -€49,576
down €49,576 (-49.5%), from €100,084 to €50,508
mainly Contributions, distributions and other (-€50,700) and Other debts (-€44,700)
- Tangible fixed assets -€20,624
down €20,624 (-99.9%), from €20,648 to €24
- Receivables within one year +€19,277
up €19,277 (+70.1%), from €27,512 to €46,789
of which Trade receivables: +€12,830
- Other debts -€44,700
down €44,700 (-46.7%), from €95,647 to €50,948
- Current portion of long-term debt -€7,613
down €7,613 (-100%), from €7,613 to €0
- Trade debts +€7,009
up €7,009 (+145%), from €4,836 to €11,845
- Profit (loss) carried forward -€3,063
down €3,063 (-8.3%), from €37,103 to €34,040
- Tax, wage and social debts -€2,961
down €2,961 (-15.2%), from €19,426 to €16,466
- Gross operating margin -€8,519
down €8,519 (-12.0%), from €70,918 to €62,399
- Depreciation -€7,680
down €7,680 (-98.1%), from €7,831 to €151
- Taxes -€1,359
down €1,359 (-9.7%), from €14,038 to €12,679
- Financial charges +€1,003
up €1,003 (+371%), from €271 to €1,274
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 | €168,626 | €117,298 | -€51,328 | -30.4% |
| Fixed assets | 21/28 | €39,648 | €19,024 | -€20,624 | -52.0% |
| Tangible fixed assets | 22/27 | €20,648 | €24 | -€20,624 | -99.9% |
| Furniture and vehicles | 24 | €20,648 | €24 | -€20,624 | -99.9% |
| Financial fixed assets | 28 | €19,000 | €19,000 | = | 0.0% |
| Current assets | 29/58 | €128,979 | €98,274 | -€30,705 | -23.8% |
| Amounts receivable within one year | 40/41 | €27,512 | €46,789 | +€19,277 | +70.1% |
| Trade receivables | 40 | €22,478 | €35,308 | +€12,830 | +57.1% |
| Other amounts receivable | 41 | €5,034 | €11,481 | +€6,447 | +128% |
| Cash at bank and in hand | 54/58 | €100,084 | €50,508 | -€49,576 | -49.5% |
| Deferred charges and accrued income | 490/1 | €1,383 | €977 | -€406 | -29.3% |
| Total equity and liabilities | 10/49 | €168,626 | €117,298 | -€51,328 | -30.4% |
| Equity | 10/15 | €41,103 | €38,040 | -€3,063 | -7.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,103 | €34,040 | -€3,063 | -8.3% |
| Amounts payable | 17/49 | €127,523 | €79,258 | -€48,265 | -37.8% |
| Amounts payable within one year | 42/48 | €127,523 | €79,258 | -€48,265 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €7,613 | €0 | -€7,613 | -100% |
| Trade debts | 44 | €4,836 | €11,845 | +€7,009 | +145% |
| Suppliers | 440/4 | €4,836 | €11,845 | +€7,009 | +145% |
| Taxes, remuneration and social security | 45 | €19,426 | €16,466 | -€2,961 | -15.2% |
| Taxes | 450/3 | €19,426 | €16,466 | -€2,961 | -15.2% |
| Other amounts payable | 47/48 | €95,647 | €50,948 | -€44,700 | -46.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,831 | €151 | -€7,680 | -98.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€161 | €0 | +€161 | |
| Other operating charges | 640/8 | €949 | €712 | -€237 | -25.0% |
| Gross operating margin | 9900 | €70,918 | €62,399 | -€8,519 | -12.0% |
| Operating profit (loss) | 9901 | €62,299 | €61,536 | -€763 | -1.2% |
| Financial income | 75/76B | €79 | €53 | -€26 | -32.6% |
| Recurring financial income | 75 | €79 | €53 | -€26 | -32.6% |
| Financial charges | 65/66B | €271 | €1,274 | +€1,003 | +371% |
| Recurring financial charges | 65 | €271 | €1,274 | +€1,003 | +371% |
| Profit (loss) for the period before taxes | 9903 | €62,107 | €60,315 | -€1,791 | -2.9% |
| Income taxes | 67/77 | €14,038 | €12,679 | -€1,359 | -9.7% |
| Profit (loss) for the period | 9904 | €48,069 | €47,637 | -€433 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,069 | €47,637 | -€433 | -0.9% |
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 14 October 2026 via checked.be.