Marie LIMBOURG Avocate: 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.
Marie LIMBOURG Avocate
Largest movements
- Cash +€84,630
up €84,630 (+102%), from €82,653 to €167,283
mainly Net result for the year (+€65,841) and Tax, wage and social debts (+€16,349)
- Receivables within one year -€2,628
no longer reported in 2025 (was €2,628)
- Reserves +€50,000
up €50,000 (+100%), from €50,000 to €100,000
- Tax, wage and social debts +€16,349
up €16,349 (+56.1%), from €29,126 to €45,475
of which Taxes: +€12,828
- Profit (loss) carried forward +€15,841
up €15,841 (+129%), from €12,306 to €28,147
- Turnover +€80,438
up €80,438 (+43.9%), from €183,138 to €263,575
- Purchases and services +€45,864
up €45,864 (+47.5%), from €96,582 to €142,446
- Gross operating margin +€38,438
up €38,438 (+41.1%), from €93,470 to €131,908
- Staff costs +€32,556
up €32,556 (+565%), from €5,767 to €38,323
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 | €103,060 | €182,393 | +€79,334 | +77.0% |
| Formation expenses | 20 | €1,419 | €1,082 | -€337 | -23.7% |
| Fixed assets | 21/28 | €13,954 | €12,897 | -€1,056 | -7.6% |
| Tangible fixed assets | 22/27 | €10,449 | €9,393 | -€1,056 | -10.1% |
| Furniture and vehicles | 24 | €6,698 | €6,432 | -€266 | -4.0% |
| Other tangible fixed assets | 26 | €3,751 | €2,961 | -€790 | -21.1% |
| Financial fixed assets | 28 | €3,504 | €3,504 | = | 0.0% |
| Current assets | 29/58 | €87,688 | €168,414 | +€80,726 | +92.1% |
| Amounts receivable within one year | 40/41 | €2,628 | - | -€2,628 | |
| Trade receivables | 40 | €2,628 | - | -€2,628 | |
| Cash at bank and in hand | 54/58 | €82,653 | €167,283 | +€84,630 | +102% |
| Deferred charges and accrued income | 490/1 | €2,407 | €1,132 | -€1,275 | -53.0% |
| Total equity and liabilities | 10/49 | €103,060 | €182,393 | +€79,334 | +77.0% |
| Equity | 10/15 | €67,306 | €133,147 | +€65,841 | +97.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €100,000 | +€50,000 | +100% |
| Distributable reserves | 133 | €50,000 | €100,000 | +€50,000 | +100% |
| Profit (loss) carried forward | 14 | €12,306 | €28,147 | +€15,841 | +129% |
| Amounts payable | 17/49 | €35,754 | €49,247 | +€13,492 | +37.7% |
| Amounts payable within one year | 42/48 | €33,994 | €48,572 | +€14,578 | +42.9% |
| Trade debts | 44 | €1,948 | €220 | -€1,727 | -88.7% |
| Suppliers | 440/4 | €1,948 | €220 | -€1,727 | -88.7% |
| Taxes, remuneration and social security | 45 | €29,126 | €45,475 | +€16,349 | +56.1% |
| Taxes | 450/3 | €26,717 | €39,544 | +€12,828 | +48.0% |
| Remuneration and social security | 454/9 | €2,410 | €5,931 | +€3,521 | +146% |
| Other amounts payable | 47/48 | €2,920 | €2,876 | -€44 | -1.5% |
| Accrued charges and deferred income | 492/3 | €1,760 | €675 | -€1,086 | -61.7% |
| Turnover | 70 | €183,138 | €263,575 | +€80,438 | +43.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €96,582 | €142,446 | +€45,864 | +47.5% |
| Remuneration, social security and pensions | 62 | €5,767 | €38,323 | +€32,556 | +565% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €895 | €2,785 | +€1,890 | +211% |
| Other operating charges | 640/8 | €2,288 | €2,472 | +€184 | +8.0% |
| Gross operating margin | 9900 | €93,470 | €131,908 | +€38,438 | +41.1% |
| Operating profit (loss) | 9901 | €84,521 | €88,328 | +€3,807 | +4.5% |
| Financial income | 75/76B | €102 | €1,482 | +€1,379 | +1,348% |
| Recurring financial income | 75 | €102 | €1,482 | +€1,379 | +1,348% |
| Financial charges | 65/66B | €4 | €64 | +€60 | +1,427% |
| Recurring financial charges | 65 | €4 | €64 | +€60 | +1,427% |
| Profit (loss) for the period before taxes | 9903 | €84,619 | €89,745 | +€5,127 | +6.1% |
| Income taxes | 67/77 | €22,313 | €23,904 | +€1,591 | +7.1% |
| Profit (loss) for the period | 9904 | €62,306 | €65,841 | +€3,536 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,306 | €65,841 | +€3,536 | +5.7% |
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 27 October 2026 via checked.be.