Advocaat Wouter Janssens: what changed
Advocaat Wouter Janssens
Largest movements
- Receivables within one year +€177,875
up €177,875 (+369%), from €48,167 to €226,042
of which Trade receivables: +€168,190
- Cash -€15,860
down €15,860 (-18.4%), from €86,337 to €70,477
mainly Contributions, distributions and other (-€276,821) and Receivables within one year (-€177,875)
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
- Tangible fixed assets -€8,075
down €8,075 (-25.7%), from €31,365 to €23,291
of which Furniture and vehicles: -€5,326
- Other debts +€177,209
up €177,209 (+158%), from €111,825 to €289,035
- Tax, wage and social debts -€37,541
down €37,541 (-55.7%), from €67,437 to €29,896
- Gross operating margin +€204,070
up €204,070 (+114%), from €178,786 to €382,856
- Taxes +€55,315
up €55,315 (+135%), from €41,023 to €96,338
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 | €181,000 | €319,809 | +€138,809 | +76.7% |
| Fixed assets | 21/28 | €31,365 | €23,291 | -€8,075 | -25.7% |
| Tangible fixed assets | 22/27 | €31,365 | €23,291 | -€8,075 | -25.7% |
| Furniture and vehicles | 24 | €7,021 | €1,696 | -€5,326 | -75.9% |
| Other tangible fixed assets | 26 | €24,344 | €21,595 | -€2,749 | -11.3% |
| Current assets | 29/58 | €149,635 | €296,519 | +€146,884 | +98.2% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €48,167 | €226,042 | +€177,875 | +369% |
| Trade receivables | 40 | €47,190 | €215,380 | +€168,190 | +356% |
| Other amounts receivable | 41 | €977 | €10,662 | +€9,685 | +991% |
| Cash at bank and in hand | 54/58 | €86,337 | €70,477 | -€15,860 | -18.4% |
| Deferred charges and accrued income | 490/1 | €130 | - | -€130 | |
| Total equity and liabilities | 10/49 | €181,000 | €319,809 | +€138,809 | +76.7% |
| Equity | 10/15 | €1 | €1 | = | 0.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Amounts payable | 17/49 | €180,999 | €319,808 | +€138,809 | +76.7% |
| Amounts payable within one year | 42/48 | €180,999 | €319,808 | +€138,809 | +76.7% |
| Trade debts | 44 | €1,736 | €878 | -€858 | -49.4% |
| Suppliers | 440/4 | €1,736 | €878 | -€858 | -49.4% |
| Taxes, remuneration and social security | 45 | €67,437 | €29,896 | -€37,541 | -55.7% |
| Taxes | 450/3 | €67,437 | €29,896 | -€37,541 | -55.7% |
| Other amounts payable | 47/48 | €111,825 | €289,035 | +€177,209 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,562 | €8,075 | -€2,488 | -23.6% |
| Other operating charges | 640/8 | €1,319 | €1,419 | +€100 | +7.6% |
| Gross operating margin | 9900 | €178,786 | €382,856 | +€204,070 | +114% |
| Operating profit (loss) | 9901 | €166,905 | €373,362 | +€206,458 | +124% |
| Financial income | 75/76B | €3,716 | - | -€3,716 | |
| Recurring financial income | 75 | €3,716 | - | -€3,716 | |
| Financial charges | 65/66B | €383 | €203 | -€180 | -46.9% |
| Recurring financial charges | 65 | €383 | €203 | -€180 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €170,237 | €373,159 | +€202,922 | +119% |
| Income taxes | 67/77 | €41,023 | €96,338 | +€55,315 | +135% |
| Profit (loss) for the period | 9904 | €129,214 | €276,821 | +€147,606 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €129,214 | €276,821 | +€147,606 | +114% |
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.