Valéry LECLERC Avocat: what changed
Valéry LECLERC Avocat
Largest movements
- Receivables within one year +€47,268
up €47,268 (+45.8%), from €103,281 to €150,549
of which Trade receivables: +€47,240
- Cash +€33,780
up €33,780 (+64.0%), from €52,779 to €86,559
mainly Net result for the year (+€93,242) and Depreciation (+€29,153)
- Current investments +€24,400
up €24,400 (+309%), from €7,900 to €32,300
- Intangible fixed assets -€17,253
down €17,253 (-100%), from €17,253 to €0
- Tangible fixed assets -€11,900
down €11,900 (-19.1%), from €62,293 to €50,393
of which Furniture and vehicles: -€10,906
- Reserves +€33,000
up €33,000 (+18.0%), from €183,000 to €216,000
- Other debts +€26,076
up €26,076 (+86.1%), from €30,296 to €56,372
- Tax, wage and social debts +€12,672
up €12,672 (+107%), from €11,892 to €24,565
of which Taxes: +€12,597
- Trade debts +€7,517
up €7,517 (+59.7%), from €12,589 to €20,106
- Advances received -€4,110
no longer reported in 2025 (was €4,110)
- Gross operating margin +€57,096
up €57,096 (+47.5%), from €120,162 to €177,257
- Taxes +€14,227
up €14,227 (+116%), from €12,227 to €26,453
- Staff costs -€5,227
down €5,227 (-17.7%), from €29,531 to €24,304
- Depreciation +€2,668
up €2,668 (+10.1%), from €26,484 to €29,153
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 | €245,303 | €320,768 | +€75,464 | +30.8% |
| Fixed assets | 21/28 | €79,546 | €50,513 | -€29,033 | -36.5% |
| Intangible fixed assets | 21 | €17,253 | €0 | -€17,253 | -100% |
| Tangible fixed assets | 22/27 | €62,293 | €50,393 | -€11,900 | -19.1% |
| Land and buildings | 22 | €15,418 | €14,738 | -€680 | -4.4% |
| Furniture and vehicles | 24 | €46,456 | €35,550 | -€10,906 | -23.5% |
| Other tangible fixed assets | 26 | €418 | €105 | -€313 | -75.0% |
| Financial fixed assets | 28 | - | €120 | +€120 | |
| Current assets | 29/58 | €165,758 | €270,255 | +€104,497 | +63.0% |
| Amounts receivable within one year | 40/41 | €103,281 | €150,549 | +€47,268 | +45.8% |
| Trade receivables | 40 | €102,676 | €149,916 | +€47,240 | +46.0% |
| Other amounts receivable | 41 | €605 | €633 | +€28 | +4.6% |
| Current investments | 50/53 | €7,900 | €32,300 | +€24,400 | +309% |
| Cash at bank and in hand | 54/58 | €52,779 | €86,559 | +€33,780 | +64.0% |
| Deferred charges and accrued income | 490/1 | €1,798 | €847 | -€951 | -52.9% |
| Total equity and liabilities | 10/49 | €245,303 | €320,768 | +€75,464 | +30.8% |
| Equity | 10/15 | €186,350 | €219,592 | +€33,242 | +17.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €183,000 | €216,000 | +€33,000 | +18.0% |
| Distributable reserves | 133 | €183,000 | €216,000 | +€33,000 | +18.0% |
| Profit (loss) carried forward | 14 | €350 | €592 | +€242 | +69.2% |
| Amounts payable | 17/49 | €58,953 | €101,176 | +€42,222 | +71.6% |
| Amounts payable within one year | 42/48 | €58,888 | €101,043 | +€42,155 | +71.6% |
| Trade debts | 44 | €12,589 | €20,106 | +€7,517 | +59.7% |
| Suppliers | 440/4 | €12,589 | €20,106 | +€7,517 | +59.7% |
| Advances received on contracts in progress | 46 | €4,110 | - | -€4,110 | |
| Taxes, remuneration and social security | 45 | €11,892 | €24,565 | +€12,672 | +107% |
| Taxes | 450/3 | €5,000 | €17,598 | +€12,597 | +252% |
| Remuneration and social security | 454/9 | €6,892 | €6,967 | +€75 | +1.1% |
| Other amounts payable | 47/48 | €30,296 | €56,372 | +€26,076 | +86.1% |
| Accrued charges and deferred income | 492/3 | €66 | €133 | +€67 | +102% |
| Remuneration, social security and pensions | 62 | €29,531 | €24,304 | -€5,227 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,484 | €29,153 | +€2,668 | +10.1% |
| Other operating charges | 640/8 | €4,085 | €3,829 | -€256 | -6.3% |
| Gross operating margin | 9900 | €120,162 | €177,257 | +€57,096 | +47.5% |
| Operating profit (loss) | 9901 | €60,062 | €119,971 | +€59,910 | +99.7% |
| Financial charges | 65/66B | €259 | €276 | +€16 | +6.3% |
| Recurring financial charges | 65 | €259 | €276 | +€16 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €59,802 | €119,696 | +€59,893 | +100% |
| Income taxes | 67/77 | €12,227 | €26,453 | +€14,227 | +116% |
| Profit (loss) for the period | 9904 | €47,575 | €93,242 | +€45,667 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,575 | €93,242 | +€45,667 | +96.0% |
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 2 November 2026 via checked.be.