ŸUSTITIA – Cabinet d’Avocats: 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.
ŸUSTITIA – Cabinet d’Avocats
Largest movements
- Receivables within one year +€39,785
up €39,785 (+19.9%), from €199,758 to €239,542
of which Trade receivables: +€49,850
- Tangible fixed assets -€36,349
down €36,349 (-7.7%), from €472,002 to €435,653
of which Land and buildings: -€20,234
- Cash +€18,049
up €18,049 (+48.7%), from €37,050 to €55,099
mainly Depreciation (+€53,264) and Trade debts (+€18,995)
- Trade debts +€18,995
up €18,995 (+67.0%), from €28,370 to €47,364
- Other debts -€17,724
down €17,724 (-16.6%), from €107,042 to €89,318
- Profit (loss) carried forward +€9,795
up €9,795 (+46.4%), from -€21,110 to -€11,315
- Other operating charges -€40,553
down €40,553 (-39.2%), from €103,427 to €62,875
- Financial charges -€27,978
down €27,978 (-92.6%), from €30,220 to €2,241
of which Non-recurring financial charges: -€26,868
- Depreciation +€8,578
up €8,578 (+19.2%), from €44,687 to €53,264
- Taxes +€3,705
up €3,705 (+14.1%), from €26,266 to €29,972
- Staff costs +€2,702
up €2,702 (+4.0%), from €66,991 to €69,693
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €956,779 | €977,372 | +€20,593 | +2.2% |
| Fixed assets | 21/28 | €714,127 | €677,778 | -€36,349 | -5.1% |
| Tangible fixed assets | 22/27 | €472,002 | €435,653 | -€36,349 | -7.7% |
| Land and buildings | 22 | €376,524 | €356,290 | -€20,234 | -5.4% |
| Plant, machinery and equipment | 23 | €6,826 | €5,211 | -€1,615 | -23.7% |
| Furniture and vehicles | 24 | €88,652 | €74,152 | -€14,500 | -16.4% |
| Financial fixed assets | 28 | €242,125 | €242,125 | = | 0.0% |
| Current assets | 29/58 | €242,651 | €299,594 | +€56,942 | +23.5% |
| Amounts receivable within one year | 40/41 | €199,758 | €239,542 | +€39,785 | +19.9% |
| Trade receivables | 40 | €15,714 | €65,564 | +€49,850 | +317% |
| Other amounts receivable | 41 | €184,044 | €173,979 | -€10,066 | -5.5% |
| Cash at bank and in hand | 54/58 | €37,050 | €55,099 | +€18,049 | +48.7% |
| Deferred charges and accrued income | 490/1 | €5,843 | €4,952 | -€891 | -15.2% |
| Total equity and liabilities | 10/49 | €956,779 | €977,372 | +€20,593 | +2.2% |
| Equity | 10/15 | €765,237 | €775,031 | +€9,795 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €767,746 | €767,746 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €711,496 | €711,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,110 | -€11,315 | +€9,795 | +46.4% |
| Amounts payable | 17/49 | €191,542 | €202,341 | +€10,799 | +5.6% |
| Amounts payable within one year | 42/48 | €191,542 | €202,341 | +€10,799 | +5.6% |
| Trade debts | 44 | €28,370 | €47,364 | +€18,995 | +67.0% |
| Suppliers | 440/4 | €28,370 | €47,364 | +€18,995 | +67.0% |
| Taxes, remuneration and social security | 45 | €56,130 | €65,659 | +€9,528 | +17.0% |
| Taxes | 450/3 | €39,040 | €45,494 | +€6,454 | +16.5% |
| Remuneration and social security | 454/9 | €17,090 | €20,165 | +€3,075 | +18.0% |
| Other amounts payable | 47/48 | €107,042 | €89,318 | -€17,724 | -16.6% |
| Remuneration, social security and pensions | 62 | €66,991 | €69,693 | +€2,702 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,687 | €53,264 | +€8,578 | +19.2% |
| Other operating charges | 640/8 | €103,427 | €62,875 | -€40,553 | -39.2% |
| Gross operating margin | 9900 | €226,506 | €227,796 | +€1,290 | +0.6% |
| Operating profit (loss) | 9901 | €11,400 | €41,964 | +€30,563 | +268% |
| Financial income | 75/76B | €63 | €44 | -€19 | -30.6% |
| Recurring financial income | 75 | €63 | €44 | -€19 | -30.6% |
| Financial charges | 65/66B | €30,220 | €2,241 | -€27,978 | -92.6% |
| Recurring financial charges | 65 | €3,351 | €2,241 | -€1,110 | -33.1% |
| Non-recurring financial charges | 66B | €26,868 | - | -€26,868 | |
| Profit (loss) for the period before taxes | 9903 | -€18,756 | €39,766 | +€58,522 | |
| Income taxes | 67/77 | €26,266 | €29,972 | +€3,705 | +14.1% |
| Profit (loss) for the period | 9904 | -€45,022 | €9,795 | +€54,817 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,022 | €9,795 | +€54,817 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.