VMJ 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.
VMJ Avocat
Largest movements
- Current investments +€350,000
up €350,000, from €0 to €350,000
- Cash -€263,905
down €263,905 (-92.0%), from €286,894 to €22,989
mainly Current investments (-€350,000) and Contributions, distributions and other (-€178,932)
- Tangible fixed assets +€32,504
new in 2025: €32,504
- Receivables within one year +€12,030
up €12,030 (+61.8%), from €19,453 to €31,482
of which Other amounts receivable: +€9,672
- Deferred charges and accrued income -€6,506
down €6,506 (-25.7%), from €25,307 to €18,801
- Other debts +€128,096
up €128,096 (+946%), from €13,541 to €141,636
- Reserves -€37,296
down €37,296 (-13.1%), from €285,638 to €248,342
- Debts after one year +€20,616
new in 2025: €20,616
- Tax, wage and social debts +€6,839
up €6,839 (+34.2%), from €19,985 to €26,825
- Current portion of long-term debt +€5,017
new in 2025: €5,017
- Gross operating margin +€40,150
up €40,150 (+26.9%), from €149,339 to €189,490
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 | €331,654 | €455,776 | +€124,122 | +37.4% |
| Fixed assets | 21/28 | - | €32,504 | +€32,504 | |
| Tangible fixed assets | 22/27 | - | €32,504 | +€32,504 | |
| Furniture and vehicles | 24 | - | €32,504 | +€32,504 | |
| Current assets | 29/58 | €331,654 | €423,272 | +€91,618 | +27.6% |
| Amounts receivable within one year | 40/41 | €19,453 | €31,482 | +€12,030 | +61.8% |
| Trade receivables | 40 | €19,318 | €21,676 | +€2,358 | +12.2% |
| Other amounts receivable | 41 | €134 | €9,806 | +€9,672 | +7,208% |
| Current investments | 50/53 | €0 | €350,000 | +€350,000 | |
| Cash at bank and in hand | 54/58 | €286,894 | €22,989 | -€263,905 | -92.0% |
| Deferred charges and accrued income | 490/1 | €25,307 | €18,801 | -€6,506 | -25.7% |
| Total equity and liabilities | 10/49 | €331,654 | €455,776 | +€124,122 | +37.4% |
| Equity | 10/15 | €290,638 | €253,342 | -€37,296 | -12.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €285,638 | €248,342 | -€37,296 | -13.1% |
| Distributable reserves | 133 | €285,638 | €248,342 | -€37,296 | -13.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €41,016 | €202,434 | +€161,418 | +394% |
| Amounts payable after more than one year | 17 | - | €20,616 | +€20,616 | |
| Financial debts | 170/4 | - | €20,616 | +€20,616 | |
| Amounts payable within one year | 42/48 | €41,016 | €181,817 | +€140,801 | +343% |
| Current portion of amounts payable after more than one year | 42 | - | €5,017 | +€5,017 | |
| Financial debts | 43 | €570 | €3,102 | +€2,532 | +444% |
| Credit institutions | 430/8 | €570 | €3,102 | +€2,532 | +444% |
| Trade debts | 44 | €6,920 | €5,237 | -€1,683 | -24.3% |
| Suppliers | 440/4 | €6,920 | €5,237 | -€1,683 | -24.3% |
| Taxes, remuneration and social security | 45 | €19,985 | €26,825 | +€6,839 | +34.2% |
| Taxes | 450/3 | €19,985 | €26,825 | +€6,839 | +34.2% |
| Other amounts payable | 47/48 | €13,541 | €141,636 | +€128,096 | +946% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,296 | +€1,296 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,523 | €1,622 | +€99 | +6.5% |
| Gross operating margin | 9900 | €149,339 | €189,490 | +€40,150 | +26.9% |
| Operating profit (loss) | 9901 | €147,816 | €186,571 | +€38,754 | +26.2% |
| Financial income | 75/76B | €2,346 | €2,942 | +€596 | +25.4% |
| Recurring financial income | 75 | €2,346 | €2,942 | +€596 | +25.4% |
| Financial charges | 65/66B | €264 | €374 | +€110 | +41.6% |
| Recurring financial charges | 65 | €264 | €374 | +€110 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €149,898 | €189,139 | +€39,241 | +26.2% |
| Income taxes | 67/77 | €48,145 | €47,503 | -€643 | -1.3% |
| Profit (loss) for the period | 9904 | €101,753 | €141,636 | +€39,883 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €101,753 | €141,636 | +€39,883 | +39.2% |
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 30 October 2026 via checked.be.