MTA Avocats: 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.
MTA Avocats
Largest movements
- Tangible fixed assets -€19,790
no longer reported in 2025 (was €19,790)
- Receivables within one year +€18,761
new in 2025: €18,761
- Cash -€8,789
down €8,789 (-10.8%), from €81,500 to €72,711
mainly Contributions, distributions and other (-€78,581) and Receivables within one year (-€18,761)
- Receivables after one year +€2,748
up €2,748 (+850%), from €323 to €3,071
- Tax, wage and social debts -€16,320
down €16,320 (-52.6%), from €31,021 to €14,701
- Other debts +€13,582
up €13,582 (+20.9%), from €65,042 to €78,623
- Profit (loss) carried forward -€2,510
no longer reported in 2025 (was €2,510)
- Trade debts -€1,822
down €1,822 (-89.3%), from €2,040 to €218
- Gross operating margin +€19,392
up €19,392 (+21.2%), from €91,336 to €110,729
- Taxes +€9,023
up €9,023 (+48.7%), from €18,533 to €27,556
- Other operating charges -€3,885
down €3,885 (-59.8%), from €6,491 to €2,606
- Depreciation -€3,268
no longer reported in 2025 (was €3,268)
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 | €101,613 | €94,543 | -€7,070 | -7.0% |
| Fixed assets | 21/28 | €19,790 | - | -€19,790 | |
| Tangible fixed assets | 22/27 | €19,790 | - | -€19,790 | |
| Leasing and similar rights | 25 | €19,790 | - | -€19,790 | |
| Current assets | 29/58 | €81,823 | €94,543 | +€12,719 | +15.5% |
| Amounts receivable after more than one year | 29 | €323 | €3,071 | +€2,748 | +850% |
| Other amounts receivable | 291 | €323 | €3,071 | +€2,748 | +850% |
| Amounts receivable within one year | 40/41 | - | €18,761 | +€18,761 | |
| Other amounts receivable | 41 | - | €18,761 | +€18,761 | |
| Cash at bank and in hand | 54/58 | €81,500 | €72,711 | -€8,789 | -10.8% |
| Total equity and liabilities | 10/49 | €101,613 | €94,543 | -€7,070 | -7.0% |
| Equity | 10/15 | €3,510 | €1,000 | -€2,510 | -71.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,510 | - | -€2,510 | |
| Amounts payable | 17/49 | €98,103 | €93,543 | -€4,560 | -4.6% |
| Amounts payable within one year | 42/48 | €98,103 | €93,543 | -€4,560 | -4.6% |
| Trade debts | 44 | €2,040 | €218 | -€1,822 | -89.3% |
| Suppliers | 440/4 | €2,040 | €218 | -€1,822 | -89.3% |
| Taxes, remuneration and social security | 45 | €31,021 | €14,701 | -€16,320 | -52.6% |
| Taxes | 450/3 | €31,021 | €14,701 | -€16,320 | -52.6% |
| Other amounts payable | 47/48 | €65,042 | €78,623 | +€13,582 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,268 | - | -€3,268 | |
| Other operating charges | 640/8 | €6,491 | €2,606 | -€3,885 | -59.8% |
| Gross operating margin | 9900 | €91,336 | €110,729 | +€19,392 | +21.2% |
| Operating profit (loss) | 9901 | €81,577 | €108,122 | +€26,545 | +32.5% |
| Financial income | 75/76B | €536 | €245 | -€290 | -54.2% |
| Recurring financial income | 75 | €536 | €245 | -€290 | -54.2% |
| Financial charges | 65/66B | €5,144 | €4,740 | -€404 | -7.9% |
| Recurring financial charges | 65 | €5,144 | €4,740 | -€404 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €76,968 | €103,628 | +€26,659 | +34.6% |
| Income taxes | 67/77 | €18,533 | €27,556 | +€9,023 | +48.7% |
| Profit (loss) for the period | 9904 | €58,435 | €76,071 | +€17,636 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,435 | €76,071 | +€17,636 | +30.2% |
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 13 October 2026 via checked.be.