Sterna Bouchat 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.
Sterna Bouchat Avocat
Largest movements
- Cash +€118,250
up €118,250 (+141%), from €83,760 to €202,010
mainly Net result for the year (+€118,842) and Other debts (+€2,957)
- Tangible fixed assets +€3,192
up €3,192 (+433%), from €738 to €3,931
- Profit (loss) carried forward +€118,842
up €118,842 (+140%), from €84,754 to €203,596
- Other debts +€2,957
up €2,957 (+51.3%), from €5,765 to €8,722
- Gross operating margin +€45,915
up €45,915 (+42.7%), from €107,652 to €153,568
- Taxes +€11,554
up €11,554 (+51.5%), from €22,447 to €34,001
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 | €95,286 | €215,586 | +€120,300 | +126% |
| Fixed assets | 21/28 | €738 | €3,931 | +€3,192 | +433% |
| Tangible fixed assets | 22/27 | €738 | €3,931 | +€3,192 | +433% |
| Furniture and vehicles | 24 | €738 | €3,931 | +€3,192 | +433% |
| Current assets | 29/58 | €94,548 | €211,655 | +€117,107 | +124% |
| Amounts receivable within one year | 40/41 | €10,788 | €9,645 | -€1,143 | -10.6% |
| Trade receivables | 40 | €4,235 | - | -€4,235 | |
| Other amounts receivable | 41 | €6,553 | €9,645 | +€3,092 | +47.2% |
| Cash at bank and in hand | 54/58 | €83,760 | €202,010 | +€118,250 | +141% |
| Total equity and liabilities | 10/49 | €95,286 | €215,586 | +€120,300 | +126% |
| Equity | 10/15 | €87,754 | €206,596 | +€118,842 | +135% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,754 | €203,596 | +€118,842 | +140% |
| Amounts payable | 17/49 | €7,532 | €8,990 | +€1,458 | +19.4% |
| Amounts payable within one year | 42/48 | €7,532 | €8,990 | +€1,458 | +19.4% |
| Trade debts | 44 | - | €268 | +€268 | |
| Suppliers | 440/4 | - | €268 | +€268 | |
| Taxes, remuneration and social security | 45 | €1,767 | - | -€1,767 | |
| Taxes | 450/3 | €1,767 | - | -€1,767 | |
| Other amounts payable | 47/48 | €5,765 | €8,722 | +€2,957 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248 | €587 | +€339 | +137% |
| Gross operating margin | 9900 | €107,652 | €153,568 | +€45,915 | +42.7% |
| Operating profit (loss) | 9901 | €107,405 | €152,981 | +€45,576 | +42.4% |
| Financial charges | 65/66B | €204 | €139 | -€65 | -32.0% |
| Recurring financial charges | 65 | €204 | €139 | -€65 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €107,201 | €152,842 | +€45,641 | +42.6% |
| Income taxes | 67/77 | €22,447 | €34,001 | +€11,554 | +51.5% |
| Profit (loss) for the period | 9904 | €84,754 | €118,842 | +€34,088 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,754 | €118,842 | +€34,088 | +40.2% |
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 19 October 2026 via checked.be.