LB Avocat: what changed
Two fiscal 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.
LB Avocat
Largest movements
- Current investments +€6,257
new in 2025: €6,257
- Receivables within one year -€4,082
down €4,082 (-7.8%), from €52,618 to €48,536
- Reserves +€11,969
up €11,969 (+12.7%), from €94,154 to €106,123
- Debts after one year -€8,906
down €8,906 (-6.5%), from €137,860 to €128,954
- Trade debts -€3,610
down €3,610 (-87.3%), from €4,136 to €526
- Tax, wage and social debts +€2,869
up €2,869 (+18.0%), from €15,940 to €18,809
- Gross operating margin -€7,478
down €7,478 (-21.2%), from €35,283 to €27,805
- Taxes +€1,464
up €1,464 (+16.5%), from €8,886 to €10,350
- Other operating charges -€870
down €870 (-56.0%), from €1,553 to €683
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 | €262,160 | €264,818 | +€2,658 | +1.0% |
| Fixed assets | 21/28 | €175,000 | €175,000 | = | 0.0% |
| Financial fixed assets | 28 | €175,000 | €175,000 | = | 0.0% |
| Current assets | 29/58 | €87,160 | €89,818 | +€2,658 | +3.0% |
| Amounts receivable after more than one year | 29 | €34,071 | €35,025 | +€954 | +2.8% |
| Other amounts receivable | 291 | €34,071 | €35,025 | +€954 | +2.8% |
| Amounts receivable within one year | 40/41 | €52,618 | €48,536 | -€4,082 | -7.8% |
| Other amounts receivable | 41 | €52,618 | €48,536 | -€4,082 | -7.8% |
| Current investments | 50/53 | - | €6,257 | +€6,257 | |
| Cash at bank and in hand | 54/58 | €162 | - | -€162 | |
| Deferred charges and accrued income | 490/1 | €309 | - | -€309 | |
| Total equity and liabilities | 10/49 | €262,160 | €264,818 | +€2,658 | +1.0% |
| Equity | 10/15 | €95,654 | €107,623 | +€11,969 | +12.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €94,154 | €106,123 | +€11,969 | +12.7% |
| Distributable reserves | 133 | €94,154 | €106,123 | +€11,969 | +12.7% |
| Amounts payable | 17/49 | €166,506 | €157,195 | -€9,311 | -5.6% |
| Amounts payable after more than one year | 17 | €137,860 | €128,954 | -€8,906 | -6.5% |
| Financial debts | 170/4 | €137,860 | €128,954 | -€8,906 | -6.5% |
| Amounts payable within one year | 42/48 | €28,646 | €28,241 | -€405 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €8,570 | €8,906 | +€336 | +3.9% |
| Trade debts | 44 | €4,136 | €526 | -€3,610 | -87.3% |
| Suppliers | 440/4 | €4,136 | €526 | -€3,610 | -87.3% |
| Taxes, remuneration and social security | 45 | €15,940 | €18,809 | +€2,869 | +18.0% |
| Taxes | 450/3 | €15,940 | €18,809 | +€2,869 | +18.0% |
| Other operating charges | 640/8 | €1,553 | €683 | -€870 | -56.0% |
| Gross operating margin | 9900 | €35,283 | €27,805 | -€7,478 | -21.2% |
| Operating profit (loss) | 9901 | €33,730 | €27,122 | -€6,608 | -19.6% |
| Financial income | 75/76B | €3,699 | €3,560 | -€139 | -3.8% |
| Recurring financial income | 75 | €3,699 | €3,560 | -€139 | -3.8% |
| Financial charges | 65/66B | €8,507 | €8,363 | -€144 | -1.7% |
| Recurring financial charges | 65 | €8,507 | €8,363 | -€144 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €28,922 | €22,319 | -€6,603 | -22.8% |
| Income taxes | 67/77 | €8,886 | €10,350 | +€1,464 | +16.5% |
| Profit (loss) for the period | 9904 | €20,036 | €11,969 | -€8,067 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,036 | €11,969 | -€8,067 | -40.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.