MLE 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.
MLE Avocat
Largest movements
- Financial fixed assets +€37,500
new in 2025: €37,500
- Cash +€35,030
up €35,030 (+84.4%), from €41,495 to €76,525
mainly Net result for the year (+€52,393) and Depreciation (+€12,634)
- Tangible fixed assets -€11,302
down €11,302 (-16.0%), from €70,723 to €59,421
of which Furniture and vehicles: -€6,705
- Receivables within one year -€6,511
down €6,511 (-59.9%), from €10,871 to €4,361
of which Trade receivables: -€6,941
- Reserves +€52,393
up €52,393 (+210%), from €25,000 to €77,393
- Tax, wage and social debts +€7,789
up €7,789 (+87.8%), from €8,873 to €16,662
of which Taxes: +€5,942
- Debts after one year -€5,891
down €5,891 (-59.6%), from €9,884 to €3,993
- Gross operating margin +€16,962
up €16,962 (+22.3%), from €75,957 to €92,919
- Taxes +€10,365
up €10,365 (+62.6%), from €16,563 to €26,928
- Depreciation +€2,030
up €2,030 (+19.1%), from €10,603 to €12,634
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 | €124,770 | €179,661 | +€54,891 | +44.0% |
| Fixed assets | 21/28 | €70,723 | €96,921 | +€26,198 | +37.0% |
| Tangible fixed assets | 22/27 | €70,723 | €59,421 | -€11,302 | -16.0% |
| Land and buildings | 22 | €54,118 | €49,521 | -€4,597 | -8.5% |
| Furniture and vehicles | 24 | €16,605 | €9,900 | -€6,705 | -40.4% |
| Financial fixed assets | 28 | - | €37,500 | +€37,500 | |
| Current assets | 29/58 | €54,047 | €82,740 | +€28,694 | +53.1% |
| Amounts receivable within one year | 40/41 | €10,871 | €4,361 | -€6,511 | -59.9% |
| Trade receivables | 40 | €8,592 | €1,651 | -€6,941 | -80.8% |
| Other amounts receivable | 41 | €2,280 | €2,710 | +€430 | +18.9% |
| Cash at bank and in hand | 54/58 | €41,495 | €76,525 | +€35,030 | +84.4% |
| Deferred charges and accrued income | 490/1 | €1,681 | €1,854 | +€174 | +10.3% |
| Total equity and liabilities | 10/49 | €124,770 | €179,661 | +€54,891 | +44.0% |
| Equity | 10/15 | €97,385 | €149,777 | +€52,393 | +53.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,000 | €77,393 | +€52,393 | +210% |
| Distributable reserves | 133 | €25,000 | €77,393 | +€52,393 | +210% |
| Profit (loss) carried forward | 14 | €69,885 | €69,885 | = | 0.0% |
| Amounts payable | 17/49 | €27,385 | €29,883 | +€2,499 | +9.1% |
| Amounts payable after more than one year | 17 | €9,884 | €3,993 | -€5,891 | -59.6% |
| Financial debts | 170/4 | €9,884 | €3,993 | -€5,891 | -59.6% |
| Amounts payable within one year | 42/48 | €16,998 | €25,388 | +€8,389 | +49.4% |
| Current portion of amounts payable after more than one year | 42 | €5,774 | €5,891 | +€117 | +2.0% |
| Trade debts | 44 | €2,350 | €2,835 | +€484 | +20.6% |
| Suppliers | 440/4 | €2,350 | €2,835 | +€484 | +20.6% |
| Taxes, remuneration and social security | 45 | €8,873 | €16,662 | +€7,789 | +87.8% |
| Taxes | 450/3 | €8,873 | €14,815 | +€5,942 | +67.0% |
| Remuneration and social security | 454/9 | €0 | €1,847 | +€1,847 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €503 | €503 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,603 | €12,634 | +€2,030 | +19.1% |
| Other operating charges | 640/8 | €1,508 | €877 | -€631 | -41.8% |
| Gross operating margin | 9900 | €75,957 | €92,919 | +€16,962 | +22.3% |
| Operating profit (loss) | 9901 | €63,846 | €79,408 | +€15,562 | +24.4% |
| Financial income | 75/76B | €261 | €215 | -€46 | -17.5% |
| Recurring financial income | 75 | €261 | €215 | -€46 | -17.5% |
| Financial charges | 65/66B | €480 | €303 | -€177 | -36.9% |
| Recurring financial charges | 65 | €480 | €303 | -€177 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €63,627 | €79,320 | +€15,694 | +24.7% |
| Income taxes | 67/77 | €16,563 | €26,928 | +€10,365 | +62.6% |
| Profit (loss) for the period | 9904 | €47,064 | €52,393 | +€5,329 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,064 | €52,393 | +€5,329 | +11.3% |
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 28 October 2026 via checked.be.