ARNE VANDAELE: what changed
What changed
ARNE VANDAELE
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€47,870
2024 · €110,232-€62,363
Equity
€957,836
2024 · €909,966+€47,870
Cash
€35,813
2024 · €80,816-€45,003
Balance sheet total
€1.5m
2024 · €1.4m+€103,111
Largest movements
Assets
- Tangible fixed assets +€136,125
up €136,125 (+16.6%), from €822,391 to €958,516
of which Land and buildings: +€148,758
- Cash -€45,003
down €45,003 (-55.7%), from €80,816 to €35,813
mainly Investment in fixed assets (net) (-€196,533) and Trade debts (-€29,527)
Equity and liabilities
- Debts after one year +€87,126
up €87,126 (+25.1%), from €346,752 to €433,877
- Reserves +€47,870
up €47,870 (+5.3%), from €903,766 to €951,636
- Trade debts -€29,527
down €29,527 (-89.7%), from €32,908 to €3,381
- Current portion of long-term debt +€15,854
up €15,854 (+40.2%), from €39,443 to €55,297
Income statement
- Gross operating margin -€26,994
down €26,994 (-16.3%), from €166,082 to €139,088
- Financial charges +€23,222
up €23,222, from -€5,873 to €17,349
- Taxes -€22,824
down €22,824 (-46.7%), from €48,891 to €26,067
- Depreciation +€18,907
up €18,907 (+45.6%), from €41,500 to €60,407
- Financial income -€15,601
down €15,601 (-50.9%), from €30,655 to €15,054
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
€110,232
Gross operating margin
-€26,994
Depreciation
-€18,907
Other operating charges
-€463
Financial income
-€15,601
Financial charges
-€23,222
Taxes
+€22,824
Result 2025
€47,870
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
+€49,767
Investment
-€197,053
Financing
+€102,284
Cash 2024
€80,816
From operations (derived)
+€49,767
Net result for the year
+€47,870
Depreciation
+€60,407
Receivables within one year
-€10,394
Deferred charges and accrued income
-€1,074
Trade debts
-€29,527
Tax, wage and social debts
-€6,021
Other debts
-€11,495
Investment (derived)
-€197,053
Investment in fixed assets (net)
-€196,533
Current investments
-€520
Financing
+€102,284
Debts after one year
+€87,126
Current portion of long-term debt
+€15,854
Short-term financial debts
-€696
Cash 2025
€35,813
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,390,539 | €1,493,650 | +€103,111 | +7.4% |
| Fixed assets | 21/28 | €822,391 | €958,516 | +€136,125 | +16.6% |
| Tangible fixed assets | 22/27 | €822,391 | €958,516 | +€136,125 | +16.6% |
| Land and buildings | 22 | €679,276 | €828,033 | +€148,758 | +21.9% |
| Plant, machinery and equipment | 23 | €3,213 | €2,051 | -€1,162 | -36.2% |
| Furniture and vehicles | 24 | €75,861 | €77,907 | +€2,047 | +2.7% |
| Other tangible fixed assets | 26 | €64,041 | €50,525 | -€13,517 | -21.1% |
| Current assets | 29/58 | €568,148 | €535,134 | -€33,015 | -5.8% |
| Amounts receivable within one year | 40/41 | €35,600 | €45,995 | +€10,394 | +29.2% |
| Trade receivables | 40 | €24,628 | €43,402 | +€18,775 | +76.2% |
| Other amounts receivable | 41 | €10,972 | €2,592 | -€8,380 | -76.4% |
| Current investments | 50/53 | €443,735 | €444,255 | +€520 | +0.1% |
| Cash at bank and in hand | 54/58 | €80,816 | €35,813 | -€45,003 | -55.7% |
| Deferred charges and accrued income | 490/1 | €7,997 | €9,071 | +€1,074 | +13.4% |
| Total equity and liabilities | 10/49 | €1,390,539 | €1,493,650 | +€103,111 | +7.4% |
| Equity | 10/15 | €909,966 | €957,836 | +€47,870 | +5.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €903,766 | €951,636 | +€47,870 | +5.3% |
| Distributable reserves | 133 | €903,766 | €951,636 | +€47,870 | +5.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €480,573 | €535,814 | +€55,241 | +11.5% |
| Amounts payable after more than one year | 17 | €346,752 | €433,877 | +€87,126 | +25.1% |
| Financial debts | 170/4 | €346,752 | €433,877 | +€87,126 | +25.1% |
| Amounts payable within one year | 42/48 | €133,821 | €101,937 | -€31,885 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €39,443 | €55,297 | +€15,854 | +40.2% |
| Financial debts | 43 | €723 | €27 | -€696 | -96.3% |
| Credit institutions | 430/8 | €723 | €27 | -€696 | -96.3% |
| Trade debts | 44 | €32,908 | €3,381 | -€29,527 | -89.7% |
| Suppliers | 440/4 | €32,908 | €3,381 | -€29,527 | -89.7% |
| Taxes, remuneration and social security | 45 | €43,599 | €37,578 | -€6,021 | -13.8% |
| Taxes | 450/3 | €43,599 | €37,578 | -€6,021 | -13.8% |
| Other amounts payable | 47/48 | €17,148 | €5,654 | -€11,495 | -67.0% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,500 | €60,407 | +€18,907 | +45.6% |
| Other operating charges | 640/8 | €1,987 | €2,450 | +€463 | +23.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €166,082 | €139,088 | -€26,994 | -16.3% |
| Operating profit (loss) | 9901 | €122,595 | €76,231 | -€46,364 | -37.8% |
| Financial income | 75/76B | €30,655 | €15,054 | -€15,601 | -50.9% |
| Recurring financial income | 75 | €30,655 | €15,054 | -€15,601 | -50.9% |
| Financial charges | 65/66B | -€5,873 | €17,349 | +€23,222 | |
| Recurring financial charges | 65 | -€5,873 | €17,349 | +€23,222 | |
| Profit (loss) for the period before taxes | 9903 | €159,123 | €73,936 | -€85,187 | -53.5% |
| Income taxes | 67/77 | €48,891 | €26,067 | -€22,824 | -46.7% |
| Profit (loss) for the period | 9904 | €110,232 | €47,870 | -€62,363 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €110,232 | €47,870 | -€62,363 | -56.6% |
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 6 November 2026 via checked.be.