MNB 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.
MNB Avocat
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-10.8%), from €92,500 to €82,500
- Receivables within one year +€2,547
new in 2025: €2,547
of which Trade receivables: +€1,862
- Receivables after one year -€2,402
no longer reported in 2025 (was €2,402)
- Tangible fixed assets -€2,356
down €2,356 (-14.2%), from €16,554 to €14,197
- Cash +€2,032
up €2,032 (+5.2%), from €39,227 to €41,260
mainly Depreciation (+€17,074) and Net result for the year (+€13,232)
- Other debts -€32,953
down €32,953 (-29.1%), from €113,218 to €80,266
- Profit (loss) carried forward +€13,232
up €13,232 (+55.1%), from €24,027 to €37,259
- Tax, wage and social debts +€4,857
up €4,857 (+70.6%), from €6,879 to €11,736
- Accrued charges and deferred income +€2,298
new in 2025: €2,298
- Trade debts +€1,656
up €1,656 (+36.4%), from €4,552 to €6,209
- Gross operating margin -€5,095
down €5,095 (-11.8%), from €43,364 to €38,269
- Depreciation +€4,928
up €4,928 (+40.6%), from €12,146 to €17,074
- Taxes -€2,022
down €2,022 (-29.4%), from €6,879 to €4,857
- Financial charges +€1,953
up €1,953 (+961%), from €203 to €2,156
- Other operating charges +€911
up €911 (+1,995%), from €46 to €956
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 | €151,677 | €140,767 | -€10,910 | -7.2% |
| Fixed assets | 21/28 | €109,054 | €96,697 | -€12,356 | -11.3% |
| Intangible fixed assets | 21 | €92,500 | €82,500 | -€10,000 | -10.8% |
| Tangible fixed assets | 22/27 | €16,554 | €14,197 | -€2,356 | -14.2% |
| Furniture and vehicles | 24 | €16,554 | €14,197 | -€2,356 | -14.2% |
| Current assets | 29/58 | €42,623 | €44,069 | +€1,446 | +3.4% |
| Amounts receivable after more than one year | 29 | €2,402 | - | -€2,402 | |
| Other amounts receivable | 291 | €2,402 | - | -€2,402 | |
| Amounts receivable within one year | 40/41 | - | €2,547 | +€2,547 | |
| Trade receivables | 40 | - | €1,862 | +€1,862 | |
| Other amounts receivable | 41 | - | €686 | +€686 | |
| Cash at bank and in hand | 54/58 | €39,227 | €41,260 | +€2,032 | +5.2% |
| Deferred charges and accrued income | 490/1 | €994 | €263 | -€731 | -73.6% |
| Total equity and liabilities | 10/49 | €151,677 | €140,767 | -€10,910 | -7.2% |
| Equity | 10/15 | €27,027 | €40,259 | +€13,232 | +49.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,027 | €37,259 | +€13,232 | +55.1% |
| Amounts payable | 17/49 | €124,650 | €100,508 | -€24,142 | -19.4% |
| Amounts payable within one year | 42/48 | €124,650 | €98,210 | -€26,440 | -21.2% |
| Trade debts | 44 | €4,552 | €6,209 | +€1,656 | +36.4% |
| Suppliers | 440/4 | €4,552 | €6,209 | +€1,656 | +36.4% |
| Taxes, remuneration and social security | 45 | €6,879 | €11,736 | +€4,857 | +70.6% |
| Taxes | 450/3 | €6,879 | €11,736 | +€4,857 | +70.6% |
| Other amounts payable | 47/48 | €113,218 | €80,266 | -€32,953 | -29.1% |
| Accrued charges and deferred income | 492/3 | - | €2,298 | +€2,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,146 | €17,074 | +€4,928 | +40.6% |
| Other operating charges | 640/8 | €46 | €956 | +€911 | +1,995% |
| Non-recurring operating charges | 66A | €63 | €0 | -€63 | -100% |
| Gross operating margin | 9900 | €43,364 | €38,269 | -€5,095 | -11.8% |
| Operating profit (loss) | 9901 | €31,109 | €20,238 | -€10,871 | -34.9% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €203 | €2,156 | +€1,953 | +961% |
| Recurring financial charges | 65 | €203 | €2,156 | +€1,953 | +961% |
| Profit (loss) for the period before taxes | 9903 | €30,906 | €18,089 | -€12,817 | -41.5% |
| Income taxes | 67/77 | €6,879 | €4,857 | -€2,022 | -29.4% |
| Profit (loss) for the period | 9904 | €24,027 | €13,232 | -€10,796 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,027 | €13,232 | -€10,796 | -44.9% |
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 25 October 2026 via checked.be.