D'Hulst Advocaat: what changed
What changed
D'Hulst Advocaat
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
-€105,830
2024 · -€117,826+€11,996
Equity
€542,837
2024 · €648,667-€105,830
Cash
-
not filed
Balance sheet total
€570,359
2024 · €678,488-€108,129
Largest movements
Assets
- Intangible fixed assets -€117,253
down €117,253 (-25.0%), from €469,013 to €351,760
- Receivables within one year +€22,599
up €22,599 (+15.8%), from €143,416 to €166,014
of which Other amounts receivable: +€23,237
- Tangible fixed assets -€13,790
down €13,790 (-23.9%), from €57,758 to €43,969
of which Furniture and vehicles: -€13,790
Equity and liabilities
- Profit (loss) carried forward -€105,830
down €105,830 (-30.4%), from €348,667 to €242,837
Income statement
- Gross operating margin +€10,967
up €10,967 (+65.9%), from €16,642 to €27,609
- Other operating charges -€1,299
down €1,299 (-49.2%), from €2,643 to €1,343
- Financial charges +€323
up €323 (+63.8%), from €506 to €829
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
-€117,826
Gross operating margin
+€10,967
Depreciation
+€0
Other operating charges
+€1,299
Financial income
+€27
Financial charges
-€323
Taxes
+€26
Result 2025
-€105,830
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €678,488 | €570,359 | -€108,129 | -15.9% |
| Fixed assets | 21/28 | €526,772 | €395,729 | -€131,043 | -24.9% |
| Intangible fixed assets | 21 | €469,013 | €351,760 | -€117,253 | -25.0% |
| Tangible fixed assets | 22/27 | €57,758 | €43,969 | -€13,790 | -23.9% |
| Furniture and vehicles | 24 | €47,428 | €33,638 | -€13,790 | -29.1% |
| Other tangible fixed assets | 26 | €10,331 | €10,331 | = | 0.0% |
| Current assets | 29/58 | €151,716 | €174,630 | +€22,914 | +15.1% |
| Amounts receivable within one year | 40/41 | €143,416 | €166,014 | +€22,599 | +15.8% |
| Trade receivables | 40 | €7,143 | €6,505 | -€638 | -8.9% |
| Other amounts receivable | 41 | €136,272 | €159,509 | +€23,237 | +17.1% |
| Deferred charges and accrued income | 490/1 | €8,300 | €8,616 | +€316 | +3.8% |
| Total equity and liabilities | 10/49 | €678,488 | €570,359 | -€108,129 | -15.9% |
| Equity | 10/15 | €648,667 | €542,837 | -€105,830 | -16.3% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €348,667 | €242,837 | -€105,830 | -30.4% |
| Amounts payable | 17/49 | €29,820 | €27,522 | -€2,299 | -7.7% |
| Amounts payable within one year | 42/48 | €29,820 | €27,522 | -€2,299 | -7.7% |
| Financial debts | 43 | €3,877 | €4,994 | +€1,117 | +28.8% |
| Credit institutions | 430/8 | €3,655 | €4,994 | +€1,339 | +36.6% |
| Other loans | 439 | €222 | - | -€222 | |
| Trade debts | 44 | €3,752 | €4,205 | +€453 | +12.1% |
| Suppliers | 440/4 | €3,752 | €4,205 | +€453 | +12.1% |
| Taxes, remuneration and social security | 45 | €22,191 | €18,322 | -€3,868 | -17.4% |
| Taxes | 450/3 | €2,351 | €3,322 | +€972 | +41.3% |
| Remuneration and social security | 454/9 | €19,840 | €15,000 | -€4,840 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,043 | €131,043 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,643 | €1,343 | -€1,299 | -49.2% |
| Gross operating margin | 9900 | €16,642 | €27,609 | +€10,967 | +65.9% |
| Operating profit (loss) | 9901 | -€117,044 | -€104,777 | +€12,266 | +10.5% |
| Financial income | 75/76B | €21 | €48 | +€27 | +128% |
| Recurring financial income | 75 | €21 | €48 | +€27 | +128% |
| Financial charges | 65/66B | €506 | €829 | +€323 | +63.8% |
| Recurring financial charges | 65 | €506 | €829 | +€323 | +63.8% |
| Profit (loss) for the period before taxes | 9903 | -€117,529 | -€105,558 | +€11,970 | +10.2% |
| Income taxes | 67/77 | €297 | €272 | -€26 | -8.7% |
| Profit (loss) for the period | 9904 | -€117,826 | -€105,830 | +€11,996 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€117,826 | -€105,830 | +€11,996 | +10.2% |
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 7 November 2026 via checked.be.