Philippe Laurent, 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.
Philippe Laurent, avocat
Largest movements
- Tangible fixed assets +€8,211
up €8,211 (+3,272%), from €251 to €8,462
of which Other tangible fixed assets: +€5,451
- Receivables within one year -€4,182
down €4,182 (-16.7%), from €25,000 to €20,818
of which Trade receivables: -€4,182
- Cash -€2,021
down €2,021 (-24.8%), from €8,136 to €6,115
mainly Investment in fixed assets (net) (-€8,824) and Tax, wage and social debts (-€4,440)
- Deferred charges and accrued income -€997
down €997 (-100%), from €997 to €0
- Tax, wage and social debts -€4,440
down €4,440 (-42.6%), from €10,424 to €5,984
- Trade debts +€3,155
up €3,155 (+420%), from €751 to €3,907
- Other debts +€2,203
up €2,203 (+4.5%), from €48,839 to €51,042
- Gross operating margin -€34,858
down €34,858 (-88.5%), from €39,390 to €4,532
- Depreciation -€5,591
down €5,591 (-90.1%), from €6,204 to €613
- Taxes -€1,293
down €1,293 (-37.0%), from €3,498 to €2,205
- Other operating charges +€642
up €642 (+82.4%), from €779 to €1,422
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 | €34,384 | €35,396 | +€1,011 | +2.9% |
| Fixed assets | 21/28 | €251 | €8,462 | +€8,211 | +3,272% |
| Tangible fixed assets | 22/27 | €251 | €8,462 | +€8,211 | +3,272% |
| Furniture and vehicles | 24 | €251 | €3,012 | +€2,761 | +1,100% |
| Other tangible fixed assets | 26 | - | €5,451 | +€5,451 | |
| Current assets | 29/58 | €34,133 | €26,933 | -€7,200 | -21.1% |
| Amounts receivable within one year | 40/41 | €25,000 | €20,818 | -€4,182 | -16.7% |
| Trade receivables | 40 | €25,000 | €20,818 | -€4,182 | -16.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,136 | €6,115 | -€2,021 | -24.8% |
| Deferred charges and accrued income | 490/1 | €997 | €0 | -€997 | -100% |
| Total equity and liabilities | 10/49 | €34,384 | €35,396 | +€1,011 | +2.9% |
| Equity | 10/15 | -€25,630 | -€25,554 | +€76 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,230 | -€44,154 | +€76 | +0.2% |
| Amounts payable | 17/49 | €60,014 | €60,949 | +€935 | +1.6% |
| Amounts payable within one year | 42/48 | €60,014 | €60,932 | +€918 | +1.5% |
| Trade debts | 44 | €751 | €3,907 | +€3,155 | +420% |
| Suppliers | 440/4 | €751 | €3,907 | +€3,155 | +420% |
| Taxes, remuneration and social security | 45 | €10,424 | €5,984 | -€4,440 | -42.6% |
| Taxes | 450/3 | €10,424 | €5,984 | -€4,440 | -42.6% |
| Other amounts payable | 47/48 | €48,839 | €51,042 | +€2,203 | +4.5% |
| Accrued charges and deferred income | 492/3 | €0 | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,204 | €613 | -€5,591 | -90.1% |
| Other operating charges | 640/8 | €779 | €1,422 | +€642 | +82.4% |
| Gross operating margin | 9900 | €39,390 | €4,532 | -€34,858 | -88.5% |
| Operating profit (loss) | 9901 | €32,406 | €2,497 | -€29,910 | -92.3% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €170 | €215 | +€45 | +26.4% |
| Recurring financial charges | 65 | €170 | €215 | +€45 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €32,238 | €2,281 | -€29,957 | -92.9% |
| Income taxes | 67/77 | €3,498 | €2,205 | -€1,293 | -37.0% |
| Profit (loss) for the period | 9904 | €28,740 | €76 | -€28,664 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,740 | €76 | -€28,664 | -99.7% |
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 24 October 2026 via checked.be.