Benoit KESTELOOT Avocat: what changed
What changed
Benoit KESTELOOT Avocat
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
-€6,845
2023 · €58,406-€65,252
Equity
€108,678
2023 · €115,523-€6,845
Cash
€2,411
2023 · €6,627-€4,216
Balance sheet total
€279,174
2023 · €282,273-€3,099
Largest movements
Assets
- Cash -€4,216
down €4,216 (-63.6%), from €6,627 to €2,411
mainly Investment in fixed assets (net) (-€101,747) and Net result for the year (-€6,845)
Equity and liabilities
- Profit (loss) carried forward -€6,845
down €6,845 (-6.0%), from €113,523 to €106,678
- Other debts +€6,623
up €6,623 (+22.2%), from €29,817 to €36,439
- Tax, wage and social debts +€6,253
up €6,253 (+5.8%), from €108,735 to €114,989
of which Taxes: +€9,371
- Debts after one year -€4,579
down €4,579 (-24.0%), from €19,068 to €14,490
Income statement
- Gross operating margin -€118,819
down €118,819 (-55.8%), from €212,915 to €94,096
- Taxes -€41,600
down €41,600, from €33,000 to -€8,600
- Staff costs -€39,498
no longer reported in 2024 (was €39,498)
- Depreciation +€20,018
up €20,018 (+25.0%), from €80,000 to €100,018
- Financial charges +€4,307
up €4,307 (+436%), from €989 to €5,295
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
€58,406
Gross operating margin
-€118,819
Staff costs
+€39,498
Depreciation
-€20,018
Other operating charges
-€3,218
Financial income
+€13
Financial charges
-€4,307
Taxes
+€41,600
Result 2024
-€6,845
raises the resultlowers the result
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
+€104,353
Investment
-€101,747
Financing
-€6,822
Cash 2023
€6,627
From operations (derived)
+€104,353
Net result for the year
-€6,845
Depreciation
+€100,018
Receivables within one year
+€635
Deferred charges and accrued income
-€24
Trade debts
-€2,307
Tax, wage and social debts
+€6,253
Other debts
+€6,623
Investment (derived)
-€101,747
Investment in fixed assets (net)
-€101,747
Financing
-€6,822
Debts after one year
-€4,579
Current portion of long-term debt
+€254
Short-term financial debts
-€2,498
Cash 2024
€2,411
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,273 | €279,174 | -€3,099 | -1.1% |
| Fixed assets | 21/28 | €240,000 | €241,729 | +€1,729 | +0.7% |
| Intangible fixed assets | 21 | €240,000 | €240,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | - | €1,729 | +€1,729 | |
| Other tangible fixed assets | 26 | - | €1,729 | +€1,729 | |
| Current assets | 29/58 | €42,273 | €37,446 | -€4,827 | -11.4% |
| Amounts receivable within one year | 40/41 | €34,985 | €34,350 | -€635 | -1.8% |
| Trade receivables | 40 | €2,939 | €3,634 | +€695 | +23.7% |
| Other amounts receivable | 41 | €32,046 | €30,716 | -€1,330 | -4.2% |
| Cash at bank and in hand | 54/58 | €6,627 | €2,411 | -€4,216 | -63.6% |
| Deferred charges and accrued income | 490/1 | €661 | €685 | +€24 | +3.6% |
| Total equity and liabilities | 10/49 | €282,273 | €279,174 | -€3,099 | -1.1% |
| Equity | 10/15 | €115,523 | €108,678 | -€6,845 | -5.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,523 | €106,678 | -€6,845 | -6.0% |
| Amounts payable | 17/49 | €166,750 | €170,496 | +€3,747 | +2.2% |
| Amounts payable after more than one year | 17 | €19,068 | €14,490 | -€4,579 | -24.0% |
| Financial debts | 170/4 | €19,068 | €14,490 | -€4,579 | -24.0% |
| Amounts payable within one year | 42/48 | €147,681 | €156,007 | +€8,326 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €4,324 | €4,579 | +€254 | +5.9% |
| Financial debts | 43 | €2,498 | - | -€2,498 | |
| Credit institutions | 430/8 | €2,498 | - | -€2,498 | |
| Trade debts | 44 | €2,307 | - | -€2,307 | |
| Suppliers | 440/4 | €2,307 | - | -€2,307 | |
| Taxes, remuneration and social security | 45 | €108,735 | €114,989 | +€6,253 | +5.8% |
| Taxes | 450/3 | €94,397 | €103,769 | +€9,371 | +9.9% |
| Remuneration and social security | 454/9 | €14,338 | €11,220 | -€3,118 | -21.7% |
| Other amounts payable | 47/48 | €29,817 | €36,439 | +€6,623 | +22.2% |
| Remuneration, social security and pensions | 62 | €39,498 | - | -€39,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,000 | €100,018 | +€20,018 | +25.0% |
| Other operating charges | 640/8 | €1,029 | €4,247 | +€3,218 | +313% |
| Gross operating margin | 9900 | €212,915 | €94,096 | -€118,819 | -55.8% |
| Operating profit (loss) | 9901 | €92,388 | -€10,170 | -€102,557 | |
| Financial income | 75/76B | €7 | €20 | +€13 | +172% |
| Recurring financial income | 75 | €7 | €20 | +€13 | +172% |
| Financial charges | 65/66B | €989 | €5,295 | +€4,307 | +436% |
| Recurring financial charges | 65 | €989 | €5,295 | +€4,307 | +436% |
| Profit (loss) for the period before taxes | 9903 | €91,406 | -€15,445 | -€106,852 | |
| Income taxes | 67/77 | €33,000 | -€8,600 | -€41,600 | |
| Profit (loss) for the period | 9904 | €58,406 | -€6,845 | -€65,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,406 | -€6,845 | -€65,252 |
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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 5 November 2026 via checked.be.