Avocat Pierre GOFFINET: what changed
What changed
Avocat Pierre GOFFINET
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€189,304
2024 · €173,459+€15,845
Equity
€20,619
2024 · €20,514+€104
Cash
€139,213
2024 · €400,055-€260,842
Balance sheet total
€413,267
2024 · €620,064-€206,797
Largest movements
Assets
- Cash -€260,842
down €260,842 (-65.2%), from €400,055 to €139,213
mainly Other debts (-€204,878) and Contributions, distributions and other (-€189,200)
- Receivables within one year +€62,267
up €62,267 (+33.1%), from €188,383 to €250,650
of which Trade receivables: +€72,508
- Tangible fixed assets -€7,720
down €7,720 (-24.8%), from €31,124 to €23,404
Equity and liabilities
- Other debts -€204,878
down €204,878 (-41.9%), from €489,458 to €284,579
Income statement
- Gross operating margin +€21,256
up €21,256 (+8.6%), from €247,111 to €268,368
- Taxes +€12,729
up €12,729 (+23.7%), from €53,700 to €66,429
- Depreciation -€7,948
down €7,948 (-50.7%), from €15,668 to €7,720
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
€173,459
Gross operating margin
+€21,256
Depreciation
+€7,948
Other operating charges
+€366
Financial income
-€1
Financial charges
-€995
Taxes
-€12,729
Result 2025
€189,304
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
-€68,721
Investment
€0
Financing
-€192,122
Cash 2024
€400,055
From operations (derived)
-€68,721
Net result for the year
+€189,304
Depreciation
+€7,720
Receivables within one year
-€62,267
Deferred charges and accrued income
+€502
Trade debts
-€4,173
Tax, wage and social debts
+€5,071
Other debts
-€204,878
Financing
-€192,122
Debts after one year
-€1,775
Current portion of long-term debt
-€1,146
Contributions, distributions and other
-€189,200
Cash 2025
€139,213
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €620,064 | €413,267 | -€206,797 | -33.4% |
| Fixed assets | 21/28 | €31,124 | €23,404 | -€7,720 | -24.8% |
| Tangible fixed assets | 22/27 | €31,124 | €23,404 | -€7,720 | -24.8% |
| Furniture and vehicles | 24 | €31,124 | €23,404 | -€7,720 | -24.8% |
| Current assets | 29/58 | €588,941 | €389,863 | -€199,077 | -33.8% |
| Amounts receivable within one year | 40/41 | €188,383 | €250,650 | +€62,267 | +33.1% |
| Trade receivables | 40 | €171,833 | €244,342 | +€72,508 | +42.2% |
| Other amounts receivable | 41 | €16,550 | €6,308 | -€10,241 | -61.9% |
| Cash at bank and in hand | 54/58 | €400,055 | €139,213 | -€260,842 | -65.2% |
| Deferred charges and accrued income | 490/1 | €502 | - | -€502 | |
| Total equity and liabilities | 10/49 | €620,064 | €413,267 | -€206,797 | -33.4% |
| Equity | 10/15 | €20,514 | €20,619 | +€104 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54 | €159 | +€104 | +191% |
| Amounts payable | 17/49 | €599,550 | €392,648 | -€206,902 | -34.5% |
| Amounts payable after more than one year | 17 | €26,552 | €24,777 | -€1,775 | -6.7% |
| Financial debts | 170/4 | €26,552 | €24,777 | -€1,775 | -6.7% |
| Amounts payable within one year | 42/48 | €572,998 | €367,871 | -€205,126 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €40,461 | €39,314 | -€1,146 | -2.8% |
| Trade debts | 44 | €9,163 | €4,990 | -€4,173 | -45.5% |
| Suppliers | 440/4 | €9,163 | €4,990 | -€4,173 | -45.5% |
| Taxes, remuneration and social security | 45 | €33,916 | €38,987 | +€5,071 | +15.0% |
| Taxes | 450/3 | €33,916 | €38,987 | +€5,071 | +15.0% |
| Other amounts payable | 47/48 | €489,458 | €284,579 | -€204,878 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,668 | €7,720 | -€7,948 | -50.7% |
| Other operating charges | 640/8 | €1,236 | €870 | -€366 | -29.6% |
| Gross operating margin | 9900 | €247,111 | €268,368 | +€21,256 | +8.6% |
| Operating profit (loss) | 9901 | €230,207 | €259,777 | +€29,570 | +12.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,049 | €4,044 | +€995 | +32.6% |
| Recurring financial charges | 65 | €3,049 | €4,044 | +€995 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €227,159 | €255,733 | +€28,574 | +12.6% |
| Income taxes | 67/77 | €53,700 | €66,429 | +€12,729 | +23.7% |
| Profit (loss) for the period | 9904 | €173,459 | €189,304 | +€15,845 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €173,459 | €189,304 | +€15,845 | +9.1% |
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 4 November 2026 via checked.be.