MB 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.
MB Avocat
Largest movements
- Cash -€17,850
down €17,850 (-25.6%), from €69,700 to €51,850
mainly Provisions (-€35,000) and Deferred charges and accrued income (-€14,617)
- Receivables within one year -€16,997
down €16,997 (-50.7%), from €33,505 to €16,508
of which Other amounts receivable: -€9,604
- Deferred charges and accrued income +€14,617
up €14,617 (+479%), from €3,049 to €17,666
- Current investments +€7,800
up €7,800 (+11.1%), from €69,972 to €77,772
- Provisions -€35,000
no longer reported in 2025 (was €35,000)
- Profit (loss) carried forward +€30,167
up €30,167 (+776%), from €3,886 to €34,053
- Reserves -€20,000
down €20,000 (-19.9%), from €100,567 to €80,567
- Other debts +€20,000
up €20,000 (+421%), from €4,750 to €24,750
- Current portion of long-term debt -€9,926
down €9,926 (-49.6%), from €20,000 to €10,074
- Gross operating margin -€25,451
down €25,451 (-85.8%), from €29,676 to €4,226
- Financial charges -€969
down €969 (-72.1%), from €1,344 to €375
- Depreciation -€702
down €702 (-50.0%), from €1,405 to €702
- Other operating charges -€621
no longer reported in 2025 (was €621)
- Taxes +€319
up €319 (+4.1%), from €7,756 to €8,075
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,474 | €166,316 | -€13,157 | -7.3% |
| Fixed assets | 21/28 | €3,248 | €2,520 | -€727 | -22.4% |
| Tangible fixed assets | 22/27 | €3,223 | €2,520 | -€702 | -21.8% |
| Plant, machinery and equipment | 23 | - | €371 | +€371 | |
| Furniture and vehicles | 24 | €2,504 | €2,150 | -€355 | -14.2% |
| Leasing and similar rights | 25 | €718 | - | -€718 | |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €176,226 | €163,796 | -€12,430 | -7.1% |
| Amounts receivable within one year | 40/41 | €33,505 | €16,508 | -€16,997 | -50.7% |
| Trade receivables | 40 | €10,454 | €3,061 | -€7,393 | -70.7% |
| Other amounts receivable | 41 | €23,051 | €13,448 | -€9,604 | -41.7% |
| Current investments | 50/53 | €69,972 | €77,772 | +€7,800 | +11.1% |
| Cash at bank and in hand | 54/58 | €69,700 | €51,850 | -€17,850 | -25.6% |
| Deferred charges and accrued income | 490/1 | €3,049 | €17,666 | +€14,617 | +479% |
| Total equity and liabilities | 10/49 | €179,474 | €166,316 | -€13,157 | -7.3% |
| Equity | 10/15 | €104,454 | €114,621 | +€10,167 | +9.7% |
| Reserves | 13 | €100,567 | €80,567 | -€20,000 | -19.9% |
| Distributable reserves | 133 | €100,567 | €80,567 | -€20,000 | -19.9% |
| Profit (loss) carried forward | 14 | €3,886 | €34,053 | +€30,167 | +776% |
| Provisions and deferred taxes | 16 | €35,000 | - | -€35,000 | |
| Provisions for liabilities and charges | 160/5 | €35,000 | - | -€35,000 | |
| Taxes | 161 | €35,000 | - | -€35,000 | |
| Amounts payable | 17/49 | €40,020 | €51,696 | +€11,676 | +29.2% |
| Amounts payable within one year | 42/48 | €38,984 | €51,696 | +€12,712 | +32.6% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €10,074 | -€9,926 | -49.6% |
| Trade debts | 44 | €2,665 | €3,247 | +€582 | +21.8% |
| Suppliers | 440/4 | €2,665 | €3,247 | +€582 | +21.8% |
| Taxes, remuneration and social security | 45 | €11,569 | €13,625 | +€2,056 | +17.8% |
| Taxes | 450/3 | €11,569 | €13,625 | +€2,056 | +17.8% |
| Other amounts payable | 47/48 | €4,750 | €24,750 | +€20,000 | +421% |
| Accrued charges and deferred income | 492/3 | €1,036 | - | -€1,036 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,405 | €702 | -€702 | -50.0% |
| Other operating charges | 640/8 | €621 | - | -€621 | |
| Gross operating margin | 9900 | €29,676 | €4,226 | -€25,451 | -85.8% |
| Operating profit (loss) | 9901 | €27,650 | €3,523 | -€24,127 | -87.3% |
| Financial income | 75/76B | €18 | €94 | +€76 | +431% |
| Recurring financial income | 75 | €18 | €94 | +€76 | +431% |
| Financial charges | 65/66B | €1,344 | €375 | -€969 | -72.1% |
| Recurring financial charges | 65 | €1,344 | €375 | -€969 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €26,324 | €3,242 | -€23,082 | -87.7% |
| Income taxes | 67/77 | €7,756 | €8,075 | +€319 | +4.1% |
| Profit (loss) for the period | 9904 | €18,567 | -€4,833 | -€23,401 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,567 | -€4,833 | -€23,401 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.