Advocaat Tim Dierynck: what changed
What changed
Advocaat Tim Dierynck
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€117,607
2024 · €106,138+€11,469
Equity
€207,259
2024 · €138,433+€68,826
Cash
€41,355
2024 · €36,592+€4,763
Balance sheet total
€665,065
2024 · €607,315+€57,750
Largest movements
Assets
- Current investments +€96,960
up €96,960 (+81.6%), from €118,830 to €215,790
- Tangible fixed assets -€42,447
down €42,447 (-11.3%), from €376,238 to €333,791
of which Plant, machinery and equipment: -€30,904
Equity and liabilities
- Reserves +€68,826
up €68,826 (+52.6%), from €130,933 to €199,759
- Debts after one year -€24,158
down €24,158 (-7.0%), from €345,581 to €321,423
of which Financial debts: -€18,988
- Tax, wage and social debts +€8,161
up €8,161 (+18.3%), from €44,491 to €52,652
of which Taxes: +€6,687
Income statement
- Gross operating margin +€18,944
up €18,944 (+8.2%), from €230,195 to €249,139
- Taxes +€4,802
up €4,802 (+14.0%), from €34,186 to €38,988
- Staff costs +€3,732
up €3,732 (+10.0%), from €37,177 to €40,909
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
€106,138
Gross operating margin
+€18,944
Staff costs
-€3,732
Depreciation
-€191
Other operating charges
-€429
Financial income
+€1,399
Financial charges
+€280
Taxes
-€4,802
Result 2025
€117,607
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
+€174,388
Investment
-€96,960
Financing
-€72,665
Cash 2024
€36,592
From operations (derived)
+€174,388
Net result for the year
+€117,607
Depreciation
+€42,447
Receivables within one year
-€583
Deferred charges and accrued income
+€2,109
Trade debts
+€2,925
Tax, wage and social debts
+€8,161
Other debts
+€1,722
Investment (derived)
-€96,960
Current investments
-€96,960
Financing
-€72,665
Debts after one year
-€24,158
Current portion of long-term debt
+€274
Contributions, distributions and other
-€48,781
Cash 2025
€41,355
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €607,315 | €665,065 | +€57,750 | +9.5% |
| Fixed assets | 21/28 | €376,314 | €333,867 | -€42,447 | -11.3% |
| Tangible fixed assets | 22/27 | €376,238 | €333,791 | -€42,447 | -11.3% |
| Land and buildings | 22 | €253,273 | €247,220 | -€6,053 | -2.4% |
| Plant, machinery and equipment | 23 | €111,687 | €80,783 | -€30,904 | -27.7% |
| Furniture and vehicles | 24 | €11,278 | €5,788 | -€5,490 | -48.7% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €231,001 | €331,198 | +€100,197 | +43.4% |
| Amounts receivable within one year | 40/41 | €63,267 | €63,850 | +€583 | +0.9% |
| Trade receivables | 40 | €32,285 | €34,923 | +€2,638 | +8.2% |
| Other amounts receivable | 41 | €30,982 | €28,927 | -€2,055 | -6.6% |
| Current investments | 50/53 | €118,830 | €215,790 | +€96,960 | +81.6% |
| Cash at bank and in hand | 54/58 | €36,592 | €41,355 | +€4,763 | +13.0% |
| Deferred charges and accrued income | 490/1 | €12,312 | €10,203 | -€2,109 | -17.1% |
| Total equity and liabilities | 10/49 | €607,315 | €665,065 | +€57,750 | +9.5% |
| Equity | 10/15 | €138,433 | €207,259 | +€68,826 | +49.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €130,933 | €199,759 | +€68,826 | +52.6% |
| Distributable reserves | 133 | €130,933 | €199,759 | +€68,826 | +52.6% |
| Amounts payable | 17/49 | €468,882 | €457,806 | -€11,076 | -2.4% |
| Amounts payable after more than one year | 17 | €345,581 | €321,423 | -€24,158 | -7.0% |
| Financial debts | 170/4 | €312,751 | €293,763 | -€18,988 | -6.1% |
| Other amounts payable | 178/9 | €32,830 | €27,660 | -€5,170 | -15.7% |
| Amounts payable within one year | 42/48 | €123,301 | €136,383 | +€13,082 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €23,884 | €24,158 | +€274 | +1.1% |
| Trade debts | 44 | €7,867 | €10,792 | +€2,925 | +37.2% |
| Suppliers | 440/4 | €7,867 | €10,792 | +€2,925 | +37.2% |
| Taxes, remuneration and social security | 45 | €44,491 | €52,652 | +€8,161 | +18.3% |
| Taxes | 450/3 | €34,706 | €41,393 | +€6,687 | +19.3% |
| Remuneration and social security | 454/9 | €9,785 | €11,259 | +€1,474 | +15.1% |
| Other amounts payable | 47/48 | €47,059 | €48,781 | +€1,722 | +3.7% |
| Remuneration, social security and pensions | 62 | €37,177 | €40,909 | +€3,732 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,256 | €42,447 | +€191 | +0.5% |
| Other operating charges | 640/8 | €7,572 | €8,001 | +€429 | +5.7% |
| Gross operating margin | 9900 | €230,195 | €249,139 | +€18,944 | +8.2% |
| Operating profit (loss) | 9901 | €143,190 | €157,782 | +€14,592 | +10.2% |
| Financial income | 75/76B | €2,232 | €3,631 | +€1,399 | +62.7% |
| Recurring financial income | 75 | €2,232 | €3,631 | +€1,399 | +62.7% |
| Financial charges | 65/66B | €5,098 | €4,818 | -€280 | -5.5% |
| Recurring financial charges | 65 | €5,098 | €4,818 | -€280 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €140,324 | €156,595 | +€16,271 | +11.6% |
| Income taxes | 67/77 | €34,186 | €38,988 | +€4,802 | +14.0% |
| Profit (loss) for the period | 9904 | €106,138 | €117,607 | +€11,469 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €106,138 | €117,607 | +€11,469 | +10.8% |
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 3 November 2026 via checked.be.