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AIDOR: what changed

Two fiscal 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.

What changed

AIDOR

BE 0759.642.236
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€102,391
2024 · €69,788+€32,603
Equity
€16,962
2024 · €114,572-€97,609
Cash
€29,455
2024 · €12,661+€16,794
Balance sheet total
€266,831
2024 · €273,683-€6,852

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€20,065

    down €20,065 (-8.2%), from €245,743 to €225,678

    of which Trade receivables: -€11,801

  • Cash +€16,794

    up €16,794 (+132.6%), from €12,661 to €29,455

    mainly Net result for the year (+€102,391) and Other debts (+€100,000)

  • Tangible fixed assets -€3,320

    down €3,320 (-24.0%), from €13,814 to €10,494

    of which Furniture and vehicles: -€1,853

Equity and liabilities
  • Other debts +€100,000

    up €100,000 (+100.0%), from €100,000 to €200,000

  • Reserves -€97,609

    down €97,609 (-87.1%), from €112,072 to €14,462

  • Tax, wage and social debts -€8,559

    down €8,559 (-18.4%), from €46,444 to €37,886

  • Short-term financial debts +€4,310

    new in 2025: €4,310

  • Debts after one year -€3,597

    down €3,597 (-100.0%), from €3,597 to €0

Income statement
  • Gross operating margin +€40,842

    up €40,842 (+47.2%), from €86,561 to €127,403

  • Taxes +€8,668

    up €8,668 (+41.7%), from €20,787 to €29,455

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €69,788
Gross operating margin +€40,842
Depreciation -€403
Other operating charges +€340
Financial income +€290
Financial charges +€201
Taxes -€8,668
Result 2025 €102,391

Cash bridge derived

cash 2024 to 2025

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.

From operations +€219,158
Investment -€2,815
Financing -€199,549
Cash 2024 €12,661
Net result for the year +€102,391
Depreciation +€6,135
Receivables within one year +€20,065
Smaller working-capital items +€528
Trade debts -€1,402
Tax, wage and social debts -€8,559
Other debts +€100,000
Investment in fixed assets (net) -€2,815
Debts after one year -€3,597
Current portion of long-term debt -€262
Short-term financial debts +€4,310
Contributions, distributions and other -€200,000
Cash 2025 €29,455
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €273,683 €266,831 -€6,852 -2.5%
Fixed assets 21/28 €13,814 €10,494 -€3,320 -24.0%
Tangible fixed assets 22/27 €13,814 €10,494 -€3,320 -24.0%
Furniture and vehicles 24 €9,482 €7,629 -€1,853 -19.5%
Other tangible fixed assets 26 €4,332 €2,865 -€1,467 -33.9%
Current assets 29/58 €259,869 €256,336 -€3,533 -1.4%
Amounts receivable within one year 40/41 €245,743 €225,678 -€20,065 -8.2%
Trade receivables 40 €12,340 €538 -€11,801 -95.6%
Other amounts receivable 41 €233,403 €225,140 -€8,263 -3.5%
Cash at bank and in hand 54/58 €12,661 €29,455 +€16,794 +132.6%
Deferred charges and accrued income 490/1 €1,466 €1,203 -€262 -17.9%
Total equity and liabilities 10/49 €273,683 €266,831 -€6,852 -2.5%
Equity 10/15 €114,572 €16,962 -€97,609 -85.2%
Contributions 10/11 €2,500 €2,500 = 0.0%
Reserves 13 €112,072 €14,462 -€97,609 -87.1%
Distributable reserves 133 €112,072 €14,462 -€97,609 -87.1%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €159,112 €249,869 +€90,757 +57.0%
Amounts payable after more than one year 17 €3,597 €0 -€3,597 -100.0%
Financial debts 170/4 €3,597 €0 -€3,597 -100.0%
Amounts payable within one year 42/48 €155,515 €249,602 +€94,088 +60.5%
Current portion of amounts payable after more than one year 42 €3,859 €3,597 -€262 -6.8%
Financial debts 43 - €4,310 +€4,310
Credit institutions 430/8 - €4,310 +€4,310
Trade debts 44 €5,212 €3,810 -€1,402 -26.9%
Suppliers 440/4 €5,212 €3,810 -€1,402 -26.9%
Taxes, remuneration and social security 45 €46,444 €37,886 -€8,559 -18.4%
Taxes 450/3 €46,444 €37,886 -€8,559 -18.4%
Other amounts payable 47/48 €100,000 €200,000 +€100,000 +100.0%
Accrued charges and deferred income 492/3 - €266 +€266
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,733 €6,135 +€403 +7.0%
Other operating charges 640/8 €1,268 €928 -€340 -26.8%
Gross operating margin 9900 €86,561 €127,403 +€40,842 +47.2%
Operating profit (loss) 9901 €79,560 €120,340 +€40,780 +51.3%
Financial income 75/76B €12,172 €12,462 +€290 +2.4%
Recurring financial income 75 €12,172 €12,462 +€290 +2.4%
Financial charges 65/66B €1,157 €956 -€201 -17.4%
Recurring financial charges 65 €1,157 €956 -€201 -17.4%
Profit (loss) for the period before taxes 9903 €90,575 €131,846 +€41,271 +45.6%
Income taxes 67/77 €20,787 €29,455 +€8,668 +41.7%
Profit (loss) for the period 9904 €69,788 €102,391 +€32,603 +46.7%
Profit (loss) for the period to be appropriated 9905 €69,788 €102,391 +€32,603 +46.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.