Benoit BOSMANS, Notaire: what changed
Benoit BOSMANS, Notaire
Largest movements
- Cash -€159,424
down €159,424 (-48.4%), from €329,701 to €170,277
mainly Debts after one year (-€166,668) and Contributions, distributions and other (-€122,861)
- Intangible fixed assets -€155,554
down €155,554 (-33.3%), from €466,663 to €311,109
- Tangible fixed assets -€15,150
down €15,150 (-21.8%), from €69,590 to €54,440
- Debts after one year -€166,668
down €166,668 (-63.2%), from €263,879 to €97,211
- Other debts -€109,355
down €109,355 (-35.0%), from €312,229 to €202,875
- Tax, wage and social debts -€65,128
down €65,128 (-77.3%), from €84,209 to €19,081
of which Taxes: -€60,528
- Trade debts +€13,705
up €13,705 (+64.7%), from €21,170 to €34,875
- Gross operating margin -€96,095
down €96,095 (-15.5%), from €618,738 to €522,643
- Taxes -€28,040
down €28,040 (-44.0%), from €63,715 to €35,675
- Depreciation +€9,432
up €9,432 (+5.8%), from €161,273 to €170,705
- Staff costs +€6,721
up €6,721 (+3.6%), from €186,119 to €192,841
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €868,615 | €541,170 | -€327,445 | -37.7% |
| Fixed assets | 21/28 | €536,254 | €365,549 | -€170,705 | -31.8% |
| Intangible fixed assets | 21 | €466,663 | €311,109 | -€155,554 | -33.3% |
| Tangible fixed assets | 22/27 | €69,590 | €54,440 | -€15,150 | -21.8% |
| Furniture and vehicles | 24 | €69,590 | €54,440 | -€15,150 | -21.8% |
| Current assets | 29/58 | €332,361 | €175,621 | -€156,740 | -47.2% |
| Amounts receivable within one year | 40/41 | €2,660 | €5,344 | +€2,684 | +101% |
| Trade receivables | 40 | €1,225 | €3,275 | +€2,051 | +167% |
| Other amounts receivable | 41 | €1,436 | €2,069 | +€633 | +44.1% |
| Cash at bank and in hand | 54/58 | €329,701 | €170,277 | -€159,424 | -48.4% |
| Total equity and liabilities | 10/49 | €868,615 | €541,170 | -€327,445 | -37.7% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Amounts payable | 17/49 | €848,155 | €520,710 | -€327,445 | -38.6% |
| Amounts payable after more than one year | 17 | €263,879 | €97,211 | -€166,668 | -63.2% |
| Financial debts | 170/4 | €263,879 | €97,211 | -€166,668 | -63.2% |
| Amounts payable within one year | 42/48 | €584,276 | €423,499 | -€160,777 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €166,668 | €166,668 | = | 0.0% |
| Trade debts | 44 | €21,170 | €34,875 | +€13,705 | +64.7% |
| Suppliers | 440/4 | €21,170 | €34,875 | +€13,705 | +64.7% |
| Taxes, remuneration and social security | 45 | €84,209 | €19,081 | -€65,128 | -77.3% |
| Taxes | 450/3 | €60,528 | - | -€60,528 | |
| Remuneration and social security | 454/9 | €23,681 | €19,081 | -€4,600 | -19.4% |
| Other amounts payable | 47/48 | €312,229 | €202,875 | -€109,355 | -35.0% |
| Non-recurring operating income | 76A | €13,636 | - | -€13,636 | |
| Remuneration, social security and pensions | 62 | €186,119 | €192,841 | +€6,721 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,273 | €170,705 | +€9,432 | +5.8% |
| Other operating charges | 640/8 | €9,700 | €5,226 | -€4,474 | -46.1% |
| Gross operating margin | 9900 | €618,738 | €522,643 | -€96,095 | -15.5% |
| Operating profit (loss) | 9901 | €261,646 | €153,872 | -€107,774 | -41.2% |
| Financial income | 75/76B | €7,828 | €6,466 | -€1,363 | -17.4% |
| Recurring financial income | 75 | €7,828 | €6,466 | -€1,363 | -17.4% |
| Financial charges | 65/66B | €2,572 | €1,802 | -€771 | -30.0% |
| Recurring financial charges | 65 | €2,572 | €1,802 | -€771 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €266,902 | €158,536 | -€108,366 | -40.6% |
| Income taxes | 67/77 | €63,715 | €35,675 | -€28,040 | -44.0% |
| Profit (loss) for the period | 9904 | €203,187 | €122,861 | -€80,326 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €203,187 | €122,861 | -€80,326 | -39.5% |
Next steps
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 2 November 2026 via checked.be.