DE NYN & PARTNERS: what changed
What changed
DE NYN & PARTNERS
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€8,827
2024 · €53,020-€44,193
Equity
€1.5m
2024 · €1.7m-€216,721
Cash
€356,101
2024 · €6,088+€350,012
Balance sheet total
€3.3m
2024 · €2.5m+€788,309
Largest movements
Assets
- Tangible fixed assets +€1.6m
up €1.6m (+173%), from €915,782 to €2.5m
of which Land and buildings: +€1.6m
- Financial fixed assets -€500,000
down €500,000 (-100%), from €500,000 to €0
- Receivables within one year -€429,090
down €429,090 (-48.7%), from €880,384 to €451,294
of which Other amounts receivable: -€463,270
- Cash +€350,012
up €350,012 (+5,749%), from €6,088 to €356,101
mainly Debts after one year (+€703,471) and Receivables within one year (+€429,090)
- Receivables after one year -€216,400
down €216,400 (-100%), from €216,400 to €0
Equity and liabilities
- Debts after one year +€703,471
up €703,471 (+153%), from €458,322 to €1.2m
- Other debts +€281,176
new in 2025: €281,176
- Reserves -€216,721
down €216,721 (-12.8%), from €1.7m to €1.5m
of which Distributable reserves: -€215,165
Income statement
- Financial income -€133,664
down €133,664 (-95.7%), from €139,638 to €5,974
- Gross operating margin +€74,862
up €74,862 (+612%), from €12,224 to €87,086
- Other operating charges -€11,786
down €11,786 (-68.7%), from €17,158 to €5,372
- Taxes -€4,729
down €4,729 (-81.3%), from €5,813 to €1,084
- Depreciation +€2,502
up €2,502 (+4.0%), from €62,991 to €65,493
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
€53,020
Gross operating margin
+€74,862
Depreciation
-€2,502
Other operating charges
+€11,786
Financial income
-€133,664
Financial charges
+€78
Taxes
+€4,729
Deferred taxes and other
+€519
Result 2025
€8,827
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
+€991,792
Investment
-€1.1m
Financing
+€506,968
Cash 2024
€6,088
From operations (derived)
+€991,792
Net result for the year
+€8,827
Depreciation
+€65,493
Receivables after one year
+€216,400
Receivables within one year
+€429,090
Smaller working-capital items
-€2,866
Trade debts
+€3,391
Tax, wage and social debts
-€9,719
Other debts
+€281,176
Investment (derived)
-€1.1m
Investment in fixed assets (net)
-€1.1m
Financing
+€506,968
Debts after one year
+€703,471
Current portion of long-term debt
+€29,045
Contributions, distributions and other
-€225,548
Cash 2025
€356,101
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,518,655 | €3,306,964 | +€788,309 | +31.3% |
| Fixed assets | 21/28 | €1,415,782 | €2,499,037 | +€1.1m | +76.5% |
| Tangible fixed assets | 22/27 | €915,782 | €2,499,037 | +€1.6m | +173% |
| Land and buildings | 22 | €904,350 | €2,492,778 | +€1.6m | +176% |
| Plant, machinery and equipment | 23 | €3,409 | €1,704 | -€1,704 | -50.0% |
| Furniture and vehicles | 24 | €8,024 | €4,554 | -€3,469 | -43.2% |
| Financial fixed assets | 28 | €500,000 | €0 | -€500,000 | -100% |
| Current assets | 29/58 | €1,102,873 | €807,927 | -€294,946 | -26.7% |
| Amounts receivable after more than one year | 29 | €216,400 | €0 | -€216,400 | -100% |
| Other amounts receivable | 291 | €216,400 | €0 | -€216,400 | -100% |
| Amounts receivable within one year | 40/41 | €880,384 | €451,294 | -€429,090 | -48.7% |
| Trade receivables | 40 | €55,820 | €90,000 | +€34,180 | +61.2% |
| Other amounts receivable | 41 | €824,564 | €361,294 | -€463,270 | -56.2% |
| Cash at bank and in hand | 54/58 | €6,088 | €356,101 | +€350,012 | +5,749% |
| Deferred charges and accrued income | 490/1 | €0 | €533 | +€533 | |
| Total equity and liabilities | 10/49 | €2,518,655 | €3,306,964 | +€788,309 | +31.3% |
| Equity | 10/15 | €1,703,799 | €1,487,077 | -€216,721 | -12.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,693,995 | €1,477,274 | -€216,721 | -12.8% |
| Tax-exempt reserves | 132 | €811,500 | €809,944 | -€1,556 | -0.2% |
| Distributable reserves | 133 | €882,495 | €667,330 | -€215,165 | -24.4% |
| Profit (loss) carried forward | 14 | €8,804 | €8,804 | = | 0.0% |
| Provisions and deferred taxes | 16 | €270,500 | €269,981 | -€519 | -0.2% |
| Deferred taxes | 168 | €270,500 | €269,981 | -€519 | -0.2% |
| Amounts payable | 17/49 | €544,356 | €1,549,905 | +€1.0m | +185% |
| Amounts payable after more than one year | 17 | €458,322 | €1,161,793 | +€703,471 | +153% |
| Financial debts | 170/4 | €458,322 | €1,161,793 | +€703,471 | +153% |
| Amounts payable within one year | 42/48 | €84,219 | €388,112 | +€303,893 | +361% |
| Current portion of amounts payable after more than one year | 42 | €67,484 | €96,529 | +€29,045 | +43.0% |
| Trade debts | 44 | €1,344 | €4,736 | +€3,391 | +252% |
| Suppliers | 440/4 | €1,344 | €4,736 | +€3,391 | +252% |
| Taxes, remuneration and social security | 45 | €15,390 | €5,672 | -€9,719 | -63.1% |
| Taxes | 450/3 | €15,390 | €5,672 | -€9,719 | -63.1% |
| Other amounts payable | 47/48 | - | €281,176 | +€281,176 | |
| Accrued charges and deferred income | 492/3 | €1,815 | €0 | -€1,815 | -100% |
| Non-recurring operating income | 76A | €12,000 | €0 | -€12,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,991 | €65,493 | +€2,502 | +4.0% |
| Other operating charges | 640/8 | €17,158 | €5,372 | -€11,786 | -68.7% |
| Gross operating margin | 9900 | €12,224 | €87,086 | +€74,862 | +612% |
| Operating profit (loss) | 9901 | -€67,924 | €16,222 | +€84,146 | |
| Financial income | 75/76B | €139,638 | €5,974 | -€133,664 | -95.7% |
| Recurring financial income | 75 | €139,638 | €5,974 | -€133,664 | -95.7% |
| Financial charges | 65/66B | €12,881 | €12,803 | -€78 | -0.6% |
| Recurring financial charges | 65 | €12,881 | €12,803 | -€78 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €58,833 | €9,392 | -€49,440 | -84.0% |
| Transfer from deferred taxes | 780 | - | €519 | +€519 | |
| Income taxes | 67/77 | €5,813 | €1,084 | -€4,729 | -81.3% |
| Profit (loss) for the period | 9904 | €53,020 | €8,827 | -€44,193 | -83.4% |
| Transfer from tax-exempt reserves | 789 | - | €1,556 | +€1,556 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,020 | €10,383 | -€42,636 | -80.4% |
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 4 November 2026 via checked.be.