Vincent Bodson Avocat: what changed
Vincent Bodson Avocat
Largest movements
- Cash +€26,690
up €26,690 (+27.6%), from €96,800 to €123,490
mainly Other debts (+€58,472) and Net result for the year (+€34,997)
- Intangible fixed assets -€22,393
down €22,393 (-33.7%), from €66,542 to €44,149
- Receivables within one year -€3,319
down €3,319 (-16.0%), from €20,701 to €17,382
of which Other amounts receivable: -€1,746
- Other debts +€58,472
up €58,472 (+71.7%), from €81,530 to €140,002
- Profit (loss) carried forward -€45,003
down €45,003 (-67.2%), from €66,938 to €21,936
- Current portion of long-term debt -€10,215
down €10,215 (-66.3%), from €15,407 to €5,191
- Debts after one year -€5,191
no longer reported in 2025 (was €5,191)
- Tax, wage and social debts +€3,076
up €3,076 (+45.2%), from €6,808 to €9,884
- Gross operating margin +€30,723
up €30,723 (+78.8%), from €38,984 to €69,707
- Taxes +€6,357
up €6,357 (+195%), from €3,254 to €9,611
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 | €186,875 | €186,134 | -€740 | -0.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €68,912 | €45,203 | -€23,709 | -34.4% |
| Intangible fixed assets | 21 | €66,542 | €44,149 | -€22,393 | -33.7% |
| Tangible fixed assets | 22/27 | €2,266 | €949 | -€1,317 | -58.1% |
| Plant, machinery and equipment | 23 | €2,266 | €949 | -€1,317 | -58.1% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €117,962 | €140,931 | +€22,969 | +19.5% |
| Amounts receivable within one year | 40/41 | €20,701 | €17,382 | -€3,319 | -16.0% |
| Trade receivables | 40 | €18,955 | €17,382 | -€1,573 | -8.3% |
| Other amounts receivable | 41 | €1,746 | - | -€1,746 | |
| Cash at bank and in hand | 54/58 | €96,800 | €123,490 | +€26,690 | +27.6% |
| Deferred charges and accrued income | 490/1 | €461 | €59 | -€402 | -87.2% |
| Total equity and liabilities | 10/49 | €186,875 | €186,134 | -€740 | -0.4% |
| Equity | 10/15 | €71,938 | €26,936 | -€45,003 | -62.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,938 | €21,936 | -€45,003 | -67.2% |
| Amounts payable | 17/49 | €114,936 | €159,198 | +€44,262 | +38.5% |
| Amounts payable after more than one year | 17 | €5,191 | - | -€5,191 | |
| Financial debts | 170/4 | €5,191 | - | -€5,191 | |
| Amounts payable within one year | 42/48 | €109,745 | €159,198 | +€49,454 | +45.1% |
| Current portion of amounts payable after more than one year | 42 | €15,407 | €5,191 | -€10,215 | -66.3% |
| Trade debts | 44 | €6,000 | €4,121 | -€1,879 | -31.3% |
| Suppliers | 440/4 | €6,000 | €4,121 | -€1,879 | -31.3% |
| Taxes, remuneration and social security | 45 | €6,808 | €9,884 | +€3,076 | +45.2% |
| Taxes | 450/3 | €6,808 | €9,884 | +€3,076 | +45.2% |
| Other amounts payable | 47/48 | €81,530 | €140,002 | +€58,472 | +71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,640 | €23,709 | +€70 | +0.3% |
| Other operating charges | 640/8 | €387 | €458 | +€70 | +18.2% |
| Gross operating margin | 9900 | €38,984 | €69,707 | +€30,723 | +78.8% |
| Operating profit (loss) | 9901 | €14,957 | €45,540 | +€30,583 | +204% |
| Financial income | 75/76B | €11 | €323 | +€312 | +2,859% |
| Recurring financial income | 75 | €11 | €323 | +€312 | +2,859% |
| Financial charges | 65/66B | €1,662 | €1,255 | -€407 | -24.5% |
| Recurring financial charges | 65 | €1,662 | €1,255 | -€407 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €13,306 | €44,608 | +€31,302 | +235% |
| Income taxes | 67/77 | €3,254 | €9,611 | +€6,357 | +195% |
| Profit (loss) for the period | 9904 | €10,052 | €34,997 | +€24,945 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €10,052 | €34,997 | +€24,945 | +248% |
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 7 November 2026 via checked.be.