Antoine Leroy: what changed
What changed
Antoine Leroy
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€234,532
2024 · €205,700+€28,833
Equity
€1.2m
2024 · €1.1m+€84,822
Cash
€10,016
2024 · €24,589-€14,574
Balance sheet total
€1.5m
2024 · €1.4m+€88,473
Largest movements
Assets
- Tangible fixed assets +€73,295
up €73,295 (+1,077%), from €6,803 to €80,098
of which Furniture and vehicles: +€73,295
- Receivables within one year +€26,555
up €26,555 (+5.0%), from €534,855 to €561,410
of which Other amounts receivable: +€19,198
Equity and liabilities
- Reserves +€84,822
up €84,822 (+9.5%), from €896,125 to €980,946
- Accrued charges and deferred income +€40,393
up €40,393 (+1,114%), from €3,628 to €44,020
- Other debts -€32,386
down €32,386 (-17.8%), from €182,096 to €149,711
Income statement
- Turnover +€65,519
up €65,519 (+15.7%), from €418,081 to €483,600
- Gross operating margin +€60,586
up €60,586 (+24.1%), from €251,652 to €312,238
- Taxes +€31,058
up €31,058 (+36.4%), from €85,311 to €116,369
- Financial income +€8,612
up €8,612 (+18.6%), from €46,292 to €54,904
- Depreciation +€8,254
up €8,254 (+2,104%), from €392 to €8,646
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
€205,700
Gross operating margin
+€60,586
Depreciation
-€8,254
Other operating charges
-€180
Financial income
+€8,612
Financial charges
-€873
Taxes
-€31,058
Result 2025
€234,532
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
+€233,036
Investment
-€84,604
Financing
-€163,007
Cash 2024
€24,589
From operations (derived)
+€233,036
Net result for the year
+€234,532
Depreciation
+€8,646
Receivables within one year
-€26,555
Smaller working-capital items
-€321
Tax, wage and social debts
+€8,726
Other debts
-€32,386
Accrued charges and deferred income
+€40,393
Investment (derived)
-€84,604
Investment in fixed assets (net)
-€81,941
Current investments
-€2,662
Financing
-€163,007
Debts after one year
-€8,954
Current portion of long-term debt
-€4,342
Contributions, distributions and other
-€149,711
Cash 2025
€10,016
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,377,486 | €1,465,959 | +€88,473 | +6.4% |
| Fixed assets | 21/28 | €124,555 | €197,850 | +€73,295 | +58.8% |
| Tangible fixed assets | 22/27 | €6,803 | €80,098 | +€73,295 | +1,077% |
| Furniture and vehicles | 24 | €719 | €74,014 | +€73,295 | +10,192% |
| Other tangible fixed assets | 26 | €6,084 | €6,084 | = | 0.0% |
| Financial fixed assets | 28 | €117,752 | €117,752 | = | 0.0% |
| Current assets | 29/58 | €1,252,931 | €1,268,109 | +€15,178 | +1.2% |
| Amounts receivable within one year | 40/41 | €534,855 | €561,410 | +€26,555 | +5.0% |
| Trade receivables | 40 | €1,720 | €9,076 | +€7,357 | +428% |
| Other amounts receivable | 41 | €533,136 | €552,334 | +€19,198 | +3.6% |
| Current investments | 50/53 | €691,664 | €694,327 | +€2,662 | +0.4% |
| Cash at bank and in hand | 54/58 | €24,589 | €10,016 | -€14,574 | -59.3% |
| Deferred charges and accrued income | 490/1 | €1,822 | €2,357 | +€534 | +29.3% |
| Total equity and liabilities | 10/49 | €1,377,486 | €1,465,959 | +€88,473 | +6.4% |
| Equity | 10/15 | €1,077,738 | €1,162,560 | +€84,822 | +7.9% |
| Contributions | 10/11 | €23,160 | €23,160 | = | 0.0% |
| Reserves | 13 | €896,125 | €980,946 | +€84,822 | +9.5% |
| Distributable reserves | 133 | €896,125 | €980,946 | +€84,822 | +9.5% |
| Profit (loss) carried forward | 14 | €158,454 | €158,454 | = | 0.0% |
| Amounts payable | 17/49 | €299,748 | €303,399 | +€3,651 | +1.2% |
| Amounts payable after more than one year | 17 | €8,954 | - | -€8,954 | |
| Financial debts | 170/4 | €8,954 | - | -€8,954 | |
| Amounts payable within one year | 42/48 | €287,166 | €259,379 | -€27,788 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €13,296 | €8,954 | -€4,342 | -32.7% |
| Trade debts | 44 | €668 | €882 | +€214 | +31.9% |
| Suppliers | 440/4 | €668 | €882 | +€214 | +31.9% |
| Taxes, remuneration and social security | 45 | €91,106 | €99,832 | +€8,726 | +9.6% |
| Taxes | 450/3 | €91,106 | €99,832 | +€8,726 | +9.6% |
| Other amounts payable | 47/48 | €182,096 | €149,711 | -€32,386 | -17.8% |
| Accrued charges and deferred income | 492/3 | €3,628 | €44,020 | +€40,393 | +1,114% |
| Turnover | 70 | €418,081 | €483,600 | +€65,519 | +15.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €176,992 | €179,240 | +€2,248 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392 | €8,646 | +€8,254 | +2,104% |
| Other operating charges | 640/8 | €1,477 | €1,657 | +€180 | +12.2% |
| Gross operating margin | 9900 | €251,652 | €312,238 | +€60,586 | +24.1% |
| Operating profit (loss) | 9901 | €249,783 | €301,935 | +€52,152 | +20.9% |
| Financial income | 75/76B | €46,292 | €54,904 | +€8,612 | +18.6% |
| Recurring financial income | 75 | €46,292 | €54,904 | +€8,612 | +18.6% |
| Financial charges | 65/66B | €5,064 | €5,937 | +€873 | +17.2% |
| Recurring financial charges | 65 | €5,064 | €5,937 | +€873 | +17.2% |
| Profit (loss) for the period before taxes | 9903 | €291,011 | €350,902 | +€59,891 | +20.6% |
| Income taxes | 67/77 | €85,311 | €116,369 | +€31,058 | +36.4% |
| Profit (loss) for the period | 9904 | €205,700 | €234,532 | +€28,833 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €205,700 | €234,532 | +€28,833 | +14.0% |
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 5 November 2026 via checked.be.