LAMARQUE 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.
LAMARQUE Avocat
Largest movements
- Receivables within one year -€15,481
down €15,481 (-18.9%), from €81,915 to €66,433
of which Other amounts receivable: -€24,324
- Deferred charges and accrued income -€2,862
down €2,862 (-29.7%), from €9,644 to €6,782
- Cash -€2,295
down €2,295 (-14.0%), from €16,403 to €14,108
mainly Other debts (-€16,364) and Trade debts (-€6,693)
- Tangible fixed assets -€1,691
down €1,691 (-31.4%), from €5,388 to €3,698
of which Furniture and vehicles: -€1,411
- Other debts -€16,364
down €16,364 (-100.0%), from €16,364 to €0
- Trade debts -€6,693
down €6,693 (-43.8%), from €15,286 to €8,593
- Tax, wage and social debts +€4,587
up €4,587 (+38.7%), from €11,842 to €16,429
- Profit (loss) carried forward -€3,860
down €3,860 (-5.9%), from €65,410 to €61,550
- Gross operating margin +€7,525
up €7,525 (+19.4%), from €38,827 to €46,353
- Financial charges +€7,034
up €7,034 (+16.6%), from €42,297 to €49,330
- Write-downs +€3,013
up €3,013 (+7.0%), from -€43,202 to -€40,190
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.
Cash bridge derived
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 | €163,351 | €141,022 | -€22,329 | -13.7% |
| Fixed assets | 21/28 | €55,388 | €53,698 | -€1,691 | -3.1% |
| Tangible fixed assets | 22/27 | €5,388 | €3,698 | -€1,691 | -31.4% |
| Furniture and vehicles | 24 | €3,487 | €2,075 | -€1,411 | -40.5% |
| Other tangible fixed assets | 26 | €1,902 | €1,623 | -€279 | -14.7% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €107,963 | €87,324 | -€20,639 | -19.1% |
| Amounts receivable within one year | 40/41 | €81,915 | €66,433 | -€15,481 | -18.9% |
| Trade receivables | 40 | €32,859 | €41,702 | +€8,842 | +26.9% |
| Other amounts receivable | 41 | €49,055 | €24,732 | -€24,324 | -49.6% |
| Cash at bank and in hand | 54/58 | €16,403 | €14,108 | -€2,295 | -14.0% |
| Deferred charges and accrued income | 490/1 | €9,644 | €6,782 | -€2,862 | -29.7% |
| Total equity and liabilities | 10/49 | €163,351 | €141,022 | -€22,329 | -13.7% |
| Equity | 10/15 | €79,670 | €75,810 | -€3,860 | -4.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €65,410 | €61,550 | -€3,860 | -5.9% |
| Provisions and deferred taxes | 16 | €40,190 | €40,190 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €40,190 | €40,190 | = | 0.0% |
| Other liabilities and charges | 164/5 | €40,190 | €40,190 | = | 0.0% |
| Amounts payable | 17/49 | €43,491 | €25,022 | -€18,469 | -42.5% |
| Amounts payable within one year | 42/48 | €43,491 | €25,022 | -€18,469 | -42.5% |
| Trade debts | 44 | €15,286 | €8,593 | -€6,693 | -43.8% |
| Suppliers | 440/4 | €15,286 | €8,593 | -€6,693 | -43.8% |
| Taxes, remuneration and social security | 45 | €11,842 | €16,429 | +€4,587 | +38.7% |
| Taxes | 450/3 | €11,842 | €16,429 | +€4,587 | +38.7% |
| Other amounts payable | 47/48 | €16,364 | €0 | -€16,364 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,762 | €528 | -€2,234 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,944 | €1,691 | -€253 | -13.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€43,202 | -€40,190 | +€3,013 | +7.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €40,190 | €40,190 | = | 0.0% |
| Other operating charges | 640/8 | €667 | €1,100 | +€433 | +64.9% |
| Non-recurring operating charges | 66A | €3,496 | €0 | -€3,496 | -100.0% |
| Gross operating margin | 9900 | €38,827 | €46,353 | +€7,525 | +19.4% |
| Operating profit (loss) | 9901 | €35,734 | €43,561 | +€7,828 | +21.9% |
| Financial income | 75/76B | €2,126 | €2,089 | -€38 | -1.8% |
| Recurring financial income | 75 | €2,126 | €2,089 | -€38 | -1.8% |
| Financial charges | 65/66B | €42,297 | €49,330 | +€7,034 | +16.6% |
| Recurring financial charges | 65 | €42,297 | €49,330 | +€7,034 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,437 | -€3,680 | +€757 | +17.1% |
| Income taxes | 67/77 | €197 | €180 | -€17 | -8.5% |
| Profit (loss) for the period | 9904 | -€4,634 | -€3,860 | +€773 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,634 | -€3,860 | +€773 | +16.7% |
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 10 October 2026 via checked.be.