ADVOCAAT LUC DE BLOCK: what changed
What changed
ADVOCAAT LUC DE BLOCK
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€35,142
2024 · €16,137+€19,005
Equity
€94,453
2024 · €79,322+€15,131
Cash
€78,955
2024 · €47,252+€31,703
Balance sheet total
€145,027
2024 · €116,245+€28,781
Largest movements
Assets
- Cash +€31,703
up €31,703 (+67.1%), from €47,252 to €78,955
mainly Net result for the year (+€35,142) and Other debts (+€15,868)
- Tangible fixed assets -€3,186
down €3,186 (-4.8%), from €66,280 to €63,094
of which Land and buildings: -€6,004
Equity and liabilities
- Other debts +€15,868
up €15,868 (+84.7%), from €18,731 to €34,599
- Reserves +€15,431
up €15,431 (+22.9%), from €67,499 to €82,930
of which Distributable reserves: +€15,431
Income statement
- Gross operating margin +€25,451
up €25,451 (+75.5%), from €33,725 to €59,177
- Taxes +€6,323
up €6,323 (+82.0%), from €7,713 to €14,036
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.
Result 2024
€16,137
Gross operating margin
+€25,451
Depreciation
-€457
Other operating charges
-€107
Financial income
-€56
Financial charges
+€497
Taxes
-€6,323
Result 2025
€35,142
raises the resultlowers the result
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.
From operations
+€57,121
Investment
-€5,407
Financing
-€20,011
Cash 2024
€47,252
From operations (derived)
+€57,121
Net result for the year
+€35,142
Depreciation
+€8,594
Receivables within one year
-€196
Deferred charges and accrued income
-€68
Trade debts
-€975
Tax, wage and social debts
-€1,243
Other debts
+€15,868
Investment (derived)
-€5,407
Investment in fixed assets (net)
-€5,407
Financing
-€20,011
Contributions, distributions and other
-€20,011
Cash 2025
€78,955
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,245 | €145,027 | +€28,781 | +24.8% |
| Fixed assets | 21/28 | €66,280 | €63,094 | -€3,186 | -4.8% |
| Tangible fixed assets | 22/27 | €66,280 | €63,094 | -€3,186 | -4.8% |
| Land and buildings | 22 | €58,601 | €52,597 | -€6,004 | -10.2% |
| Plant, machinery and equipment | 23 | €7,679 | €6,996 | -€683 | -8.9% |
| Other tangible fixed assets | 26 | - | €3,500 | +€3,500 | |
| Current assets | 29/58 | €49,965 | €81,933 | +€31,968 | +64.0% |
| Amounts receivable within one year | 40/41 | €2,099 | €2,295 | +€196 | +9.4% |
| Trade receivables | 40 | €2,051 | €2,295 | +€244 | +11.9% |
| Other amounts receivable | 41 | €48 | - | -€48 | |
| Cash at bank and in hand | 54/58 | €47,252 | €78,955 | +€31,703 | +67.1% |
| Deferred charges and accrued income | 490/1 | €614 | €682 | +€68 | +11.2% |
| Total equity and liabilities | 10/49 | €116,245 | €145,027 | +€28,781 | +24.8% |
| Equity | 10/15 | €79,322 | €94,453 | +€15,131 | +19.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €67,499 | €82,930 | +€15,431 | +22.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €65,639 | €81,070 | +€15,431 | +23.5% |
| Profit (loss) carried forward | 14 | -€578 | -€877 | -€300 | -51.9% |
| Amounts payable | 17/49 | €36,924 | €50,574 | +€13,650 | +37.0% |
| Amounts payable within one year | 42/48 | €36,924 | €50,574 | +€13,650 | +37.0% |
| Trade debts | 44 | €1,526 | €551 | -€975 | -63.9% |
| Suppliers | 440/4 | €1,526 | €551 | -€975 | -63.9% |
| Taxes, remuneration and social security | 45 | €16,667 | €15,424 | -€1,243 | -7.5% |
| Taxes | 450/3 | €16,667 | €15,424 | -€1,243 | -7.5% |
| Other amounts payable | 47/48 | €18,731 | €34,599 | +€15,868 | +84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,137 | €8,594 | +€457 | +5.6% |
| Other operating charges | 640/8 | €1,198 | €1,306 | +€107 | +8.9% |
| Gross operating margin | 9900 | €33,725 | €59,177 | +€25,451 | +75.5% |
| Operating profit (loss) | 9901 | €24,390 | €49,277 | +€24,887 | +102% |
| Financial income | 75/76B | €56 | €0 | -€56 | -99.9% |
| Recurring financial income | 75 | €56 | €0 | -€56 | -99.9% |
| Financial charges | 65/66B | €596 | €99 | -€497 | -83.4% |
| Recurring financial charges | 65 | €596 | €99 | -€497 | -83.4% |
| Profit (loss) for the period before taxes | 9903 | €23,850 | €49,178 | +€25,328 | +106% |
| Income taxes | 67/77 | €7,713 | €14,036 | +€6,323 | +82.0% |
| Profit (loss) for the period | 9904 | €16,137 | €35,142 | +€19,005 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €16,137 | €35,142 | +€19,005 | +118% |
Next steps
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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 4 November 2026 via checked.be.