Lora MERAHI - Avocat: what changed
Lora MERAHI - Avocat
Largest movements
- Receivables within one year -€25,997
down €25,997 (-67.7%), from €38,380 to €12,384
of which Other amounts receivable: -€24,102
- Cash +€16,992
up €16,992 (+254%), from €6,699 to €23,691
mainly Net result for the year (+€26,445) and Receivables within one year (+€25,997)
- Intangible fixed assets -€7,730
down €7,730 (-27.9%), from €27,701 to €19,970
- Tangible fixed assets -€3,519
down €3,519 (-7.7%), from €45,775 to €42,256
- Reserves -€23,555
down €23,555 (-83.0%), from €28,384 to €4,829
of which Distributable reserves: -€23,555
- Tax, wage and social debts -€11,285
down €11,285 (-38.4%), from €29,417 to €18,132
- Trade debts +€10,491
up €10,491 (+369%), from €2,842 to €13,334
- Other debts +€8,698
up €8,698 (+25.6%), from €34,000 to €42,698
- Current portion of long-term debt -€2,483
down €2,483 (-58.0%), from €4,285 to €1,802
- Depreciation -€2,072
down €2,072 (-10.4%), from €19,983 to €17,911
- Other operating charges -€1,058
down €1,058 (-56.7%), from €1,865 to €807
- Gross operating margin +€614
up €614 (+1.2%), from €52,855 to €53,468
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 | €119,330 | €99,394 | -€19,936 | -16.7% |
| Fixed assets | 21/28 | €73,476 | €62,226 | -€11,250 | -15.3% |
| Intangible fixed assets | 21 | €27,701 | €19,970 | -€7,730 | -27.9% |
| Tangible fixed assets | 22/27 | €45,775 | €42,256 | -€3,519 | -7.7% |
| Land and buildings | 22 | €14,334 | €12,996 | -€1,337 | -9.3% |
| Plant, machinery and equipment | 23 | €7,778 | €6,771 | -€1,007 | -12.9% |
| Furniture and vehicles | 24 | €23,663 | €22,488 | -€1,175 | -5.0% |
| Current assets | 29/58 | €45,854 | €37,168 | -€8,686 | -18.9% |
| Amounts receivable within one year | 40/41 | €38,380 | €12,384 | -€25,997 | -67.7% |
| Trade receivables | 40 | €12,310 | €10,415 | -€1,895 | -15.4% |
| Other amounts receivable | 41 | €26,071 | €1,969 | -€24,102 | -92.4% |
| Cash at bank and in hand | 54/58 | €6,699 | €23,691 | +€16,992 | +254% |
| Deferred charges and accrued income | 490/1 | €775 | €1,094 | +€319 | +41.2% |
| Total equity and liabilities | 10/49 | €119,330 | €99,394 | -€19,936 | -16.7% |
| Equity | 10/15 | €46,984 | €23,429 | -€23,555 | -50.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,384 | €4,829 | -€23,555 | -83.0% |
| 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 | €26,524 | €2,969 | -€23,555 | -88.8% |
| Amounts payable | 17/49 | €72,345 | €75,965 | +€3,619 | +5.0% |
| Amounts payable after more than one year | 17 | €1,802 | - | -€1,802 | |
| Financial debts | 170/4 | €1,802 | - | -€1,802 | |
| Amounts payable within one year | 42/48 | €70,544 | €75,965 | +€5,421 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €4,285 | €1,802 | -€2,483 | -58.0% |
| Trade debts | 44 | €2,842 | €13,334 | +€10,491 | +369% |
| Suppliers | 440/4 | €2,842 | €13,334 | +€10,491 | +369% |
| Taxes, remuneration and social security | 45 | €29,417 | €18,132 | -€11,285 | -38.4% |
| Taxes | 450/3 | €29,417 | €18,132 | -€11,285 | -38.4% |
| Other amounts payable | 47/48 | €34,000 | €42,698 | +€8,698 | +25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,983 | €17,911 | -€2,072 | -10.4% |
| Other operating charges | 640/8 | €1,865 | €807 | -€1,058 | -56.7% |
| Gross operating margin | 9900 | €52,855 | €53,468 | +€614 | +1.2% |
| Operating profit (loss) | 9901 | €31,006 | €34,750 | +€3,743 | +12.1% |
| Financial income | 75/76B | €240 | €0 | -€240 | -99.9% |
| Recurring financial income | 75 | €240 | €0 | -€240 | -99.9% |
| Financial charges | 65/66B | €423 | €394 | -€29 | -6.8% |
| Recurring financial charges | 65 | €423 | €394 | -€29 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €30,824 | €34,356 | +€3,532 | +11.5% |
| Income taxes | 67/77 | €8,243 | €7,911 | -€332 | -4.0% |
| Profit (loss) for the period | 9904 | €22,580 | €26,445 | +€3,865 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,580 | €26,445 | +€3,865 | +17.1% |
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 5 November 2026 via checked.be.