DAXHELET AVOCAT: what changed
What changed
DAXHELET AVOCAT
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€79,770
2024 · €104,153-€24,383
Equity
€83,157
2024 · €83,157
Cash
€38,815
2024 · €49,212-€10,397
Balance sheet total
€263,283
2024 · €298,046-€34,763
Largest movements
Assets
- Receivables within one year -€11,321
down €11,321 (-13.5%), from €83,808 to €72,487
of which Trade receivables: -€13,524
- Cash -€10,397
down €10,397 (-21.1%), from €49,212 to €38,815
mainly Contributions, distributions and other (-€79,770) and Other debts (-€31,479)
- Tangible fixed assets -€10,325
down €10,325 (-6.5%), from €158,640 to €148,315
of which Land and buildings: -€8,485
Equity and liabilities
- Other debts -€31,479
down €31,479 (-51.6%), from €60,986 to €29,507
- Debts after one year -€10,493
down €10,493 (-9.2%), from €113,798 to €103,305
of which Financial debts: -€10,493
- Tax, wage and social debts +€7,214
up €7,214 (+27.0%), from €26,689 to €33,903
of which Taxes: +€6,492
Income statement
- Gross operating margin -€18,701
down €18,701 (-9.7%), from €193,163 to €174,462
- Other operating charges +€6,014
up €6,014 (+346%), from €1,736 to €7,750
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
€104,153
Gross operating margin
-€18,701
Staff costs
-€427
Depreciation
+€721
Other operating charges
-€6,014
Other operating items
-€166
Financial income
-€1
Financial charges
-€316
Taxes
+€521
Result 2025
€79,770
raises the resultlowers the resultnot broken down further in the accounts
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
+€79,730
Investment
€0
Financing
-€90,127
Cash 2024
€49,212
From operations (derived)
+€79,730
Net result for the year
+€79,770
Depreciation
+€10,325
Receivables within one year
+€11,321
Deferred charges and accrued income
+€2,720
Trade debts
-€1,346
Tax, wage and social debts
+€7,214
Other debts
-€31,479
Accrued charges and deferred income
+€1,205
Financing
-€90,127
Debts after one year
-€10,493
Current portion of long-term debt
+€136
Contributions, distributions and other
-€79,770
Cash 2025
€38,815
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,046 | €263,283 | -€34,763 | -11.7% |
| Fixed assets | 21/28 | €158,690 | €148,365 | -€10,325 | -6.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €158,640 | €148,315 | -€10,325 | -6.5% |
| Land and buildings | 22 | €154,074 | €145,589 | -€8,485 | -5.5% |
| Furniture and vehicles | 24 | €4,566 | €2,726 | -€1,840 | -40.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €139,356 | €114,918 | -€24,438 | -17.5% |
| Amounts receivable within one year | 40/41 | €83,808 | €72,487 | -€11,321 | -13.5% |
| Trade receivables | 40 | €83,361 | €69,837 | -€13,524 | -16.2% |
| Other amounts receivable | 41 | €447 | €2,650 | +€2,203 | +493% |
| Cash at bank and in hand | 54/58 | €49,212 | €38,815 | -€10,397 | -21.1% |
| Deferred charges and accrued income | 490/1 | €6,336 | €3,617 | -€2,720 | -42.9% |
| Total equity and liabilities | 10/49 | €298,046 | €263,283 | -€34,763 | -11.7% |
| Equity | 10/15 | €83,157 | €83,157 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,157 | €78,157 | = | 0.0% |
| Amounts payable | 17/49 | €214,889 | €180,126 | -€34,763 | -16.2% |
| Amounts payable after more than one year | 17 | €113,798 | €103,305 | -€10,493 | -9.2% |
| Financial debts | 170/4 | €112,358 | €101,865 | -€10,493 | -9.3% |
| Other amounts payable | 178/9 | €1,440 | €1,440 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,091 | €75,617 | -€25,474 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €10,357 | €10,493 | +€136 | +1.3% |
| Trade debts | 44 | €3,059 | €1,713 | -€1,346 | -44.0% |
| Suppliers | 440/4 | €3,059 | €1,713 | -€1,346 | -44.0% |
| Taxes, remuneration and social security | 45 | €26,689 | €33,903 | +€7,214 | +27.0% |
| Taxes | 450/3 | €19,994 | €26,486 | +€6,492 | +32.5% |
| Remuneration and social security | 454/9 | €6,695 | €7,417 | +€722 | +10.8% |
| Other amounts payable | 47/48 | €60,986 | €29,507 | -€31,479 | -51.6% |
| Accrued charges and deferred income | 492/3 | - | €1,205 | +€1,205 | |
| Non-recurring operating income | 76A | €2,423 | €4,755 | +€2,332 | +96.2% |
| Remuneration, social security and pensions | 62 | €44,142 | €44,569 | +€427 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,046 | €10,325 | -€721 | -6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,736 | €7,750 | +€6,014 | +346% |
| Non-recurring operating charges | 66A | - | €166 | +€166 | |
| Gross operating margin | 9900 | €193,163 | €174,462 | -€18,701 | -9.7% |
| Operating profit (loss) | 9901 | €136,238 | €111,651 | -€24,587 | -18.0% |
| Financial income | 75/76B | €2 | €2 | -€1 | -26.0% |
| Recurring financial income | 75 | €2 | €2 | -€1 | -26.0% |
| Financial charges | 65/66B | €2,534 | €2,849 | +€316 | +12.5% |
| Recurring financial charges | 65 | €2,534 | €2,849 | +€316 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €133,707 | €108,803 | -€24,904 | -18.6% |
| Income taxes | 67/77 | €29,553 | €29,033 | -€521 | -1.8% |
| Profit (loss) for the period | 9904 | €104,153 | €79,770 | -€24,383 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €104,153 | €79,770 | -€24,383 | -23.4% |
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 2 November 2026 via checked.be.