Sixtine Borres 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.
Sixtine Borres Avocat
Largest movements
- Cash +€70,093
up €70,093 (+1,554%), from €4,511 to €74,605
mainly Net result for the year (+€56,702) and Tax, wage and social debts (+€18,086)
- Receivables within one year +€13,637
new in 2025: €13,637
of which Trade receivables: +€8,350
- Profit (loss) carried forward +€56,702
up €56,702, from -€2,958 to €53,745
- Tax, wage and social debts +€18,086
new in 2025: €18,086
of which Taxes: +€16,086
- Trade debts +€7,831
up €7,831 (+317%), from €2,469 to €10,300
- Other debts +€1,741
new in 2025: €1,741
- Gross operating margin +€74,473
up €74,473, from -€2,808 to €71,665
- Taxes +€14,136
new in 2025: €14,136
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 | €4,511 | €88,872 | +€84,360 | +1,870% |
| Fixed assets | 21/28 | - | €630 | +€630 | |
| Tangible fixed assets | 22/27 | - | €630 | +€630 | |
| Furniture and vehicles | 24 | - | €630 | +€630 | |
| Current assets | 29/58 | €4,511 | €88,241 | +€83,730 | +1,856% |
| Amounts receivable within one year | 40/41 | - | €13,637 | +€13,637 | |
| Trade receivables | 40 | - | €8,350 | +€8,350 | |
| Other amounts receivable | 41 | - | €5,287 | +€5,287 | |
| Cash at bank and in hand | 54/58 | €4,511 | €74,605 | +€70,093 | +1,554% |
| Total equity and liabilities | 10/49 | €4,511 | €88,872 | +€84,360 | +1,870% |
| Equity | 10/15 | €2,042 | €58,745 | +€56,702 | +2,776% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,958 | €53,745 | +€56,702 | |
| Amounts payable | 17/49 | €2,469 | €30,127 | +€27,658 | +1,120% |
| Amounts payable within one year | 42/48 | €2,469 | €30,127 | +€27,658 | +1,120% |
| Trade debts | 44 | €2,469 | €10,300 | +€7,831 | +317% |
| Suppliers | 440/4 | €2,469 | €10,300 | +€7,831 | +317% |
| Taxes, remuneration and social security | 45 | - | €18,086 | +€18,086 | |
| Taxes | 450/3 | - | €16,086 | +€16,086 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | - | €1,741 | +€1,741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €299 | +€299 | |
| Other operating charges | 640/8 | €150 | €387 | +€237 | +158% |
| Gross operating margin | 9900 | -€2,808 | €71,665 | +€74,473 | |
| Operating profit (loss) | 9901 | -€2,958 | €70,979 | +€73,937 | |
| Financial charges | 65/66B | - | €141 | +€141 | |
| Recurring financial charges | 65 | - | €141 | +€141 | |
| Profit (loss) for the period before taxes | 9903 | -€2,958 | €70,839 | +€73,796 | |
| Income taxes | 67/77 | - | €14,136 | +€14,136 | |
| Profit (loss) for the period | 9904 | -€2,958 | €56,702 | +€59,660 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,958 | €56,702 | +€59,660 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.