Sébastien THIRY Avocat: what changed
Sébastien THIRY Avocat
Largest movements
- Cash -€18,508
down €18,508 (-9.1%), from €204,446 to €185,938
mainly Contributions, distributions and other (-€65,000) and Other debts (-€22,396)
- Other debts -€22,396
down €22,396 (-47.6%), from €47,060 to €24,664
- Tax, wage and social debts +€4,707
up €4,707 (+14.2%), from €33,086 to €37,793
- Trade debts -€3,492
down €3,492 (-18.7%), from €18,676 to €15,183
- Profit (loss) carried forward +€2,745
up €2,745, from -€2,600 to €146
- Gross operating margin +€19,399
up €19,399 (+28.4%), from €68,247 to €87,646
- Taxes +€4,469
up €4,469 (+29.8%), from €15,018 to €19,488
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €205,682 | €187,246 | -€18,437 | -9.0% |
| Current assets | 29/58 | €205,682 | €187,246 | -€18,437 | -9.0% |
| Cash at bank and in hand | 54/58 | €204,446 | €185,938 | -€18,508 | -9.1% |
| Deferred charges and accrued income | 490/1 | €1,236 | €1,307 | +€71 | +5.7% |
| Total equity and liabilities | 10/49 | €205,682 | €187,246 | -€18,437 | -9.0% |
| Equity | 10/15 | €106,860 | €109,606 | +€2,745 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,860 | €90,860 | = | 0.0% |
| Distributable reserves | 133 | €90,860 | €90,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,600 | €146 | +€2,745 | |
| Amounts payable | 17/49 | €98,822 | €77,640 | -€21,182 | -21.4% |
| Amounts payable within one year | 42/48 | €98,822 | €77,640 | -€21,182 | -21.4% |
| Trade debts | 44 | €18,676 | €15,183 | -€3,492 | -18.7% |
| Suppliers | 440/4 | €18,676 | €15,183 | -€3,492 | -18.7% |
| Taxes, remuneration and social security | 45 | €33,086 | €37,793 | +€4,707 | +14.2% |
| Taxes | 450/3 | €33,086 | €37,793 | +€4,707 | +14.2% |
| Other amounts payable | 47/48 | €47,060 | €24,664 | -€22,396 | -47.6% |
| Other operating charges | 640/8 | €626 | €234 | -€392 | -62.6% |
| Gross operating margin | 9900 | €68,247 | €87,646 | +€19,399 | +28.4% |
| Operating profit (loss) | 9901 | €67,621 | €87,412 | +€19,791 | +29.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €266 | €179 | -€87 | -32.6% |
| Recurring financial charges | 65 | €266 | €179 | -€87 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €67,355 | €87,233 | +€19,878 | +29.5% |
| Income taxes | 67/77 | €15,018 | €19,488 | +€4,469 | +29.8% |
| Profit (loss) for the period | 9904 | €52,337 | €67,745 | +€15,409 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,337 | €67,745 | +€15,409 | +29.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.