DE SAMBLANX Avocat: what changed
What changed
DE SAMBLANX Avocat
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€64,291
2024 · €63,898+€393
Equity
€195,269
2024 · €290,978-€95,709
Cash
€175,991
2024 · €240,384-€64,393
Balance sheet total
€515,195
2024 · €595,271-€80,076
Largest movements
Assets
- Cash -€64,393
down €64,393 (-26.8%), from €240,384 to €175,991
mainly Contributions, distributions and other (-€160,000) and Debts after one year (-€5,813)
- Tangible fixed assets -€21,467
down €21,467 (-6.6%), from €325,617 to €304,150
of which Land and buildings: -€15,839
Equity and liabilities
- Profit (loss) carried forward -€95,709
down €95,709 (-48.9%), from €195,878 to €100,169
- Other debts +€10,000
up €10,000 (+6.7%), from €150,000 to €160,000
- Tax, wage and social debts +€7,095
up €7,095 (+158%), from €4,500 to €11,595
of which Taxes: +€5,232
Income statement
- Gross operating margin +€46,467
up €46,467 (+48.2%), from €96,484 to €142,951
- Staff costs +€23,078
new in 2025: €23,078
- Taxes +€11,630
up €11,630 (+121%), from €9,573 to €21,203
- Depreciation +€8,441
up €8,441 (+53.1%), from €15,887 to €24,328
- Other operating charges +€2,548
up €2,548 (+226%), from €1,126 to €3,674
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
€63,898
Gross operating margin
+€46,467
Staff costs
-€23,078
Depreciation
-€8,441
Other operating charges
-€2,548
Financial income
+€1,709
Financial charges
-€2,087
Taxes
-€11,630
Result 2025
€64,291
raises the resultlowers the result
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
+€104,301
Investment
-€3,070
Financing
-€165,623
Cash 2024
€240,384
From operations (derived)
+€104,301
Net result for the year
+€64,291
Depreciation
+€24,328
Receivables within one year
-€2,798
Deferred charges and accrued income
-€2,776
Trade debts
+€4,176
Tax, wage and social debts
+€7,095
Other debts
+€10,000
Accrued charges and deferred income
-€14
Investment (derived)
-€3,070
Investment in fixed assets (net)
-€3,070
Financing
-€165,623
Debts after one year
-€5,813
Current portion of long-term debt
+€189
Contributions, distributions and other
-€160,000
Cash 2025
€175,991
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €595,271 | €515,195 | -€80,076 | -13.5% |
| Fixed assets | 21/28 | €325,617 | €304,360 | -€21,257 | -6.5% |
| Tangible fixed assets | 22/27 | €325,617 | €304,150 | -€21,467 | -6.6% |
| Land and buildings | 22 | €292,333 | €276,494 | -€15,839 | -5.4% |
| Plant, machinery and equipment | 23 | €22,405 | €17,724 | -€4,682 | -20.9% |
| Furniture and vehicles | 24 | €10,879 | €9,932 | -€947 | -8.7% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €269,654 | €210,835 | -€58,819 | -21.8% |
| Amounts receivable within one year | 40/41 | €29,270 | €32,068 | +€2,798 | +9.6% |
| Trade receivables | 40 | €4,398 | €2,413 | -€1,986 | -45.1% |
| Other amounts receivable | 41 | €24,871 | €29,655 | +€4,784 | +19.2% |
| Cash at bank and in hand | 54/58 | €240,384 | €175,991 | -€64,393 | -26.8% |
| Deferred charges and accrued income | 490/1 | - | €2,776 | +€2,776 | |
| Total equity and liabilities | 10/49 | €595,271 | €515,195 | -€80,076 | -13.5% |
| Equity | 10/15 | €290,978 | €195,269 | -€95,709 | -32.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,500 | €76,500 | = | 0.0% |
| Distributable reserves | 133 | €76,500 | €76,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €195,878 | €100,169 | -€95,709 | -48.9% |
| Amounts payable | 17/49 | €304,293 | €319,926 | +€15,633 | +5.1% |
| Amounts payable after more than one year | 17 | €140,698 | €134,886 | -€5,813 | -4.1% |
| Financial debts | 170/4 | €140,698 | €134,886 | -€5,813 | -4.1% |
| Amounts payable within one year | 42/48 | €163,220 | €184,680 | +€21,460 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €6,100 | €6,289 | +€189 | +3.1% |
| Trade debts | 44 | €2,620 | €6,797 | +€4,176 | +159% |
| Suppliers | 440/4 | €2,620 | €6,797 | +€4,176 | +159% |
| Taxes, remuneration and social security | 45 | €4,500 | €11,595 | +€7,095 | +158% |
| Taxes | 450/3 | €4,500 | €9,732 | +€5,232 | +116% |
| Remuneration and social security | 454/9 | - | €1,862 | +€1,862 | |
| Other amounts payable | 47/48 | €150,000 | €160,000 | +€10,000 | +6.7% |
| Accrued charges and deferred income | 492/3 | €374 | €360 | -€14 | -3.8% |
| Remuneration, social security and pensions | 62 | - | €23,078 | +€23,078 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,887 | €24,328 | +€8,441 | +53.1% |
| Other operating charges | 640/8 | €1,126 | €3,674 | +€2,548 | +226% |
| Gross operating margin | 9900 | €96,484 | €142,951 | +€46,467 | +48.2% |
| Operating profit (loss) | 9901 | €79,471 | €91,872 | +€12,401 | +15.6% |
| Financial income | 75/76B | €622 | €2,331 | +€1,709 | +275% |
| Recurring financial income | 75 | €622 | €2,331 | +€1,709 | +275% |
| Financial charges | 65/66B | €6,623 | €8,710 | +€2,087 | +31.5% |
| Recurring financial charges | 65 | €6,623 | €8,710 | +€2,087 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €73,470 | €85,493 | +€12,023 | +16.4% |
| Income taxes | 67/77 | €9,573 | €21,203 | +€11,630 | +121% |
| Profit (loss) for the period | 9904 | €63,898 | €64,291 | +€393 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,898 | €64,291 | +€393 | +0.6% |
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.