PIERRE ROBIN, 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.
PIERRE ROBIN, AVOCAT
Largest movements
- Tangible fixed assets -€29,044
down €29,044 (-11.2%), from €258,556 to €229,512
of which Furniture and vehicles: -€15,074
- Cash +€24,645
up €24,645 (+91.9%), from €26,817 to €51,462
mainly Other debts (+€59,782) and Net result for the year (+€37,335)
- Receivables within one year -€8,004
down €8,004 (-65.2%), from €12,269 to €4,265
- Other debts +€59,782
up €59,782 (+305%), from €19,629 to €79,412
- Reserves -€34,120
down €34,120 (-20.4%), from €167,460 to €133,340
of which Distributable reserves: -€34,120
- Debts after one year -€25,329
down €25,329 (-27.3%), from €92,770 to €67,441
- Trade debts -€10,709
down €10,709 (-95.9%), from €11,164 to €455
- Gross operating margin +€45,813
up €45,813 (+99.3%), from €46,133 to €91,947
- Depreciation +€10,785
up €10,785 (+53.9%), from €20,016 to €30,801
- Taxes +€9,293
up €9,293 (+163%), from €5,710 to €15,003
- Financial charges +€1,323
up €1,323 (+28.8%), from €4,592 to €5,915
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 | €369,746 | €358,561 | -€11,185 | -3.0% |
| Fixed assets | 21/28 | €329,774 | €300,730 | -€29,044 | -8.8% |
| Tangible fixed assets | 22/27 | €258,556 | €229,512 | -€29,044 | -11.2% |
| Land and buildings | 22 | €190,271 | €176,448 | -€13,824 | -7.3% |
| Plant, machinery and equipment | 23 | €147 | €0 | -€147 | -100.0% |
| Furniture and vehicles | 24 | €68,138 | €53,065 | -€15,074 | -22.1% |
| Financial fixed assets | 28 | €71,218 | €71,218 | = | 0.0% |
| Current assets | 29/58 | €39,972 | €57,831 | +€17,859 | +44.7% |
| Amounts receivable within one year | 40/41 | €12,269 | €4,265 | -€8,004 | -65.2% |
| Trade receivables | 40 | €12,269 | €4,265 | -€8,004 | -65.2% |
| Cash at bank and in hand | 54/58 | €26,817 | €51,462 | +€24,645 | +91.9% |
| Deferred charges and accrued income | 490/1 | €886 | €2,104 | +€1,218 | +137% |
| Total equity and liabilities | 10/49 | €369,746 | €358,561 | -€11,185 | -3.0% |
| Equity | 10/15 | €200,733 | €166,618 | -€34,115 | -17.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €167,460 | €133,340 | -€34,120 | -20.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €165,600 | €131,480 | -€34,120 | -20.6% |
| Profit (loss) carried forward | 14 | €27,073 | €27,078 | +€5 | 0.0% |
| Amounts payable | 17/49 | €169,013 | €191,943 | +€22,930 | +13.6% |
| Amounts payable after more than one year | 17 | €92,770 | €67,441 | -€25,329 | -27.3% |
| Financial debts | 170/4 | €92,770 | €67,441 | -€25,329 | -27.3% |
| Amounts payable within one year | 42/48 | €76,243 | €124,502 | +€48,258 | +63.3% |
| Current portion of amounts payable after more than one year | 42 | €24,555 | €25,329 | +€773 | +3.1% |
| Trade debts | 44 | €11,164 | €455 | -€10,709 | -95.9% |
| Suppliers | 440/4 | €11,164 | €455 | -€10,709 | -95.9% |
| Taxes, remuneration and social security | 45 | €20,895 | €19,306 | -€1,588 | -7.6% |
| Taxes | 450/3 | €20,895 | €17,386 | -€3,508 | -16.8% |
| Remuneration and social security | 454/9 | - | €1,920 | +€1,920 | |
| Other amounts payable | 47/48 | €19,629 | €79,412 | +€59,782 | +305% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,016 | €30,801 | +€10,785 | +53.9% |
| Other operating charges | 640/8 | €2,763 | €2,893 | +€130 | +4.7% |
| Gross operating margin | 9900 | €46,133 | €91,947 | +€45,813 | +99.3% |
| Operating profit (loss) | 9901 | €23,355 | €58,253 | +€34,898 | +149% |
| Financial charges | 65/66B | €4,592 | €5,915 | +€1,323 | +28.8% |
| Recurring financial charges | 65 | €4,592 | €5,915 | +€1,323 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €18,763 | €52,338 | +€33,576 | +179% |
| Income taxes | 67/77 | €5,710 | €15,003 | +€9,293 | +163% |
| Profit (loss) for the period | 9904 | €13,053 | €37,335 | +€24,282 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €13,053 | €37,335 | +€24,282 | +186% |
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 31 October 2026 via checked.be.