ALAIN DETHEUX: what changed
What changed
ALAIN DETHEUX
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€337,468
2024 · €350,639-€13,171
Equity
€1.2m
2024 · €917,783+€300,468
Cash
€1.1m
2024 · €869,017+€262,369
Balance sheet total
€1.4m
2024 · €1.1m+€322,778
Largest movements
Assets
- Cash +€262,369
up €262,369 (+30.2%), from €869,017 to €1.1m
mainly Net result for the year (+€337,468) and Depreciation (+€34,134)
- Receivables within one year +€73,690
up €73,690 (+78.6%), from €93,782 to €167,473
of which Trade receivables: +€73,690
Equity and liabilities
- Reserves +€330,000
up €330,000 (+46.8%), from €705,137 to €1.0m
of which Distributable reserves: +€330,000
- Trade debts +€31,016
up €31,016 (+838%), from €3,699 to €34,715
- Profit (loss) carried forward -€29,532
down €29,532 (-14.8%), from €200,146 to €170,614
Income statement
- Gross operating margin -€36,980
down €36,980 (-6.1%), from €606,579 to €569,599
- Taxes -€13,031
down €13,031 (-7.7%), from €168,659 to €155,628
- Other operating charges -€7,587
down €7,587 (-96.9%), from €7,832 to €244
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
€350,639
Gross operating margin
-€36,980
Staff costs
+€400
Depreciation
+€2,113
Other operating charges
+€7,587
Financial income
+€858
Financial charges
-€181
Taxes
+€13,031
Result 2025
€337,468
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
+€323,077
Investment
-€23,708
Financing
-€37,000
Cash 2024
€869,017
From operations (derived)
+€323,077
Net result for the year
+€337,468
Depreciation
+€34,134
Receivables within one year
-€73,690
Deferred charges and accrued income
+€2,855
Trade debts
+€31,016
Tax, wage and social debts
-€8,750
Other debts
+€44
Investment (derived)
-€23,708
Investment in fixed assets (net)
-€23,708
Financing
-€37,000
Contributions, distributions and other
-€37,000
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,100,161 | €1,422,939 | +€322,778 | +29.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €129,372 | €118,946 | -€10,426 | -8.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €129,272 | €118,846 | -€10,426 | -8.1% |
| Furniture and vehicles | 24 | €81,890 | €58,527 | -€23,363 | -28.5% |
| Other tangible fixed assets | 26 | €47,382 | €53,949 | +€6,567 | +13.9% |
| Assets under construction and advance payments | 27 | €0 | €6,370 | +€6,370 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €970,789 | €1,303,993 | +€333,204 | +34.3% |
| Amounts receivable within one year | 40/41 | €93,782 | €167,473 | +€73,690 | +78.6% |
| Trade receivables | 40 | €90,782 | €164,473 | +€73,690 | +81.2% |
| Other amounts receivable | 41 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €869,017 | €1,131,386 | +€262,369 | +30.2% |
| Deferred charges and accrued income | 490/1 | €7,990 | €5,134 | -€2,855 | -35.7% |
| Total equity and liabilities | 10/49 | €1,100,161 | €1,422,939 | +€322,778 | +29.3% |
| Equity | 10/15 | €917,783 | €1,218,250 | +€300,468 | +32.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €705,137 | €1,035,137 | +€330,000 | +46.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €78,277 | €78,277 | = | 0.0% |
| Distributable reserves | 133 | €625,000 | €955,000 | +€330,000 | +52.8% |
| Profit (loss) carried forward | 14 | €200,146 | €170,614 | -€29,532 | -14.8% |
| Amounts payable | 17/49 | €182,378 | €204,689 | +€22,311 | +12.2% |
| Amounts payable within one year | 42/48 | €182,378 | €204,689 | +€22,311 | +12.2% |
| Trade debts | 44 | €3,699 | €34,715 | +€31,016 | +838% |
| Suppliers | 440/4 | €3,699 | €34,715 | +€31,016 | +838% |
| Taxes, remuneration and social security | 45 | €178,630 | €169,880 | -€8,750 | -4.9% |
| Taxes | 450/3 | €172,344 | €163,283 | -€9,062 | -5.3% |
| Remuneration and social security | 454/9 | €6,285 | €6,597 | +€312 | +5.0% |
| Other amounts payable | 47/48 | €49 | €93 | +€44 | +90.1% |
| Remuneration, social security and pensions | 62 | €43,279 | €42,879 | -€400 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,247 | €34,134 | -€2,113 | -5.8% |
| Other operating charges | 640/8 | €7,832 | €244 | -€7,587 | -96.9% |
| Gross operating margin | 9900 | €606,579 | €569,599 | -€36,980 | -6.1% |
| Operating profit (loss) | 9901 | €519,221 | €492,342 | -€26,879 | -5.2% |
| Financial income | 75/76B | - | €858 | +€858 | |
| Recurring financial income | 75 | - | €858 | +€858 | |
| Financial charges | 65/66B | -€76 | €105 | +€181 | |
| Recurring financial charges | 65 | -€76 | €105 | +€181 | |
| Profit (loss) for the period before taxes | 9903 | €519,298 | €493,096 | -€26,202 | -5.0% |
| Income taxes | 67/77 | €168,659 | €155,628 | -€13,031 | -7.7% |
| Profit (loss) for the period | 9904 | €350,639 | €337,468 | -€13,171 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €350,639 | €337,468 | -€13,171 | -3.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.