ANNE RAYET AVOCATE: what changed
What changed
ANNE RAYET AVOCATE
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€8,905
2023 · €2,745+€6,160
Equity
€266,227
2023 · €271,366-€5,139
Cash
€35,619
2023 · €64,922-€29,303
Balance sheet total
€303,830
2023 · €328,713-€24,883
Largest movements
Assets
- Cash -€29,303
down €29,303 (-45.1%), from €64,922 to €35,619
mainly Deferred charges and accrued income (-€14,699) and Contributions, distributions and other (-€14,044)
- Deferred charges and accrued income +€14,699
up €14,699 (+2,445%), from €601 to €15,300
- Receivables within one year -€10,078
down €10,078 (-29.0%), from €34,721 to €24,643
of which Other amounts receivable: -€9,583
Equity and liabilities
- Other debts -€9,377
down €9,377 (-32.5%), from €28,879 to €19,502
- Reserves -€5,139
down €5,139 (-3.4%), from €149,317 to €144,178
of which Distributable reserves: -€3,279
- Trade debts -€4,953
down €4,953 (-59.1%), from €8,380 to €3,426
Income statement
- Gross operating margin +€14,024
up €14,024 (+1,392%), from €1,007 to €15,031
- Taxes +€3,666
up €3,666 (+155%), from €2,366 to €6,032
- Write-downs -€2,864
new in 2024: -€2,864
Change in the result, 2023 to 2024
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 2023
€2,745
Gross operating margin
+€14,024
Depreciation
-€120
Write-downs
+€2,864
Other operating charges
+€136
Other operating items
-€7,106
Financial income
-€120
Financial charges
+€148
Taxes
-€3,666
Result 2024
€8,905
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€13,972
Investment
-€1,286
Financing
-€14,044
Cash 2023
€64,922
From operations (derived)
-€13,972
Net result for the year
+€8,905
Depreciation
+€1,487
Receivables within one year
+€10,078
Deferred charges and accrued income
-€14,699
Trade debts
-€4,953
Tax, wage and social debts
-€2,980
Advances received
-€2,434
Other debts
-€9,377
Investment (derived)
-€1,286
Investment in fixed assets (net)
-€1,286
Financing
-€14,044
Contributions, distributions and other
-€14,044
Cash 2024
€35,619
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €328,713 | €303,830 | -€24,883 | -7.6% |
| Fixed assets | 21/28 | €2,533 | €2,332 | -€201 | -7.9% |
| Tangible fixed assets | 22/27 | €2,533 | €2,332 | -€201 | -7.9% |
| Furniture and vehicles | 24 | €2,533 | €2,332 | -€201 | -7.9% |
| Current assets | 29/58 | €326,180 | €301,498 | -€24,682 | -7.6% |
| Amounts receivable after more than one year | 29 | €225,935 | €225,935 | = | 0.0% |
| Other amounts receivable | 291 | €225,935 | €225,935 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,721 | €24,643 | -€10,078 | -29.0% |
| Trade receivables | 40 | €14,562 | €14,068 | -€495 | -3.4% |
| Other amounts receivable | 41 | €20,158 | €10,575 | -€9,583 | -47.5% |
| Cash at bank and in hand | 54/58 | €64,922 | €35,619 | -€29,303 | -45.1% |
| Deferred charges and accrued income | 490/1 | €601 | €15,300 | +€14,699 | +2,445% |
| Total equity and liabilities | 10/49 | €328,713 | €303,830 | -€24,883 | -7.6% |
| Equity | 10/15 | €271,366 | €266,227 | -€5,139 | -1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €149,317 | €144,178 | -€5,139 | -3.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €147,457 | €144,178 | -€3,279 | -2.2% |
| Profit (loss) carried forward | 14 | €115,849 | €115,849 | = | 0.0% |
| Amounts payable | 17/49 | €57,347 | €37,603 | -€19,744 | -34.4% |
| Amounts payable within one year | 42/48 | €57,347 | €37,603 | -€19,744 | -34.4% |
| Trade debts | 44 | €8,380 | €3,426 | -€4,953 | -59.1% |
| Suppliers | 440/4 | €8,380 | €3,426 | -€4,953 | -59.1% |
| Advances received on contracts in progress | 46 | €2,434 | - | -€2,434 | |
| Taxes, remuneration and social security | 45 | €17,654 | €14,675 | -€2,980 | -16.9% |
| Taxes | 450/3 | €17,630 | €14,675 | -€2,956 | -16.8% |
| Remuneration and social security | 454/9 | €24 | - | -€24 | |
| Other amounts payable | 47/48 | €28,879 | €19,502 | -€9,377 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,367 | €1,487 | +€120 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€2,864 | -€2,864 | |
| Other operating charges | 640/8 | €930 | €794 | -€136 | -14.7% |
| Non-recurring operating charges | 66A | - | €7,106 | +€7,106 | |
| Gross operating margin | 9900 | €1,007 | €15,031 | +€14,024 | +1,392% |
| Operating profit (loss) | 9901 | -€1,290 | €8,508 | +€9,798 | |
| Financial income | 75/76B | €7,426 | €7,305 | -€120 | -1.6% |
| Recurring financial income | 75 | €7,301 | €7,305 | +€5 | +0.1% |
| Non-recurring financial income | 76B | €125 | - | -€125 | |
| Financial charges | 65/66B | €1,024 | €876 | -€148 | -14.5% |
| Recurring financial charges | 65 | €1,024 | €876 | -€148 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €5,111 | €14,937 | +€9,826 | +192% |
| Income taxes | 67/77 | €2,366 | €6,032 | +€3,666 | +155% |
| Profit (loss) for the period | 9904 | €2,745 | €8,905 | +€6,160 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €2,745 | €8,905 | +€6,160 | +224% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.