DEHAESE JOHAN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
DEHAESE JOHAN
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7,327
2024 · €34,477-€27,150
Equity
€252,324
2024 · €302,110-€49,786
Cash
€1,600
2024 · €1,092+€508
Balance sheet total
€871,165
2024 · €942,402-€71,236
Largest movements
Assets
- Receivables after one year -€46,861
down €46,861 (-23.7%), from €197,363 to €150,502
- Tangible fixed assets -€31,789
down €31,789 (-4.4%), from €724,633 to €692,844
of which Land and buildings: -€22,691
Equity and liabilities
- Debts after one year -€64,532
down €64,532 (-12.2%), from €527,438 to €462,906
- Other debts +€55,492
up €55,492 (+3,007%), from €1,846 to €57,337
- Reserves -€49,786
down €49,786 (-21.9%), from €227,192 to €177,406
of which Distributable reserves: -€48,463
Income statement
- Gross operating margin -€36,037
down €36,037 (-34.6%), from €104,276 to €68,239
- Taxes -€8,222
down €8,222 (-59.6%), from €13,799 to €5,577
- Depreciation +€2,846
up €2,846 (+7.6%), from €37,642 to €40,488
- Financial charges -€2,352
down €2,352 (-13.2%), from €17,884 to €15,532
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€34,477
Gross operating margin
-€36,037
Depreciation
-€2,846
Other operating charges
+€950
Financial income
+€208
Financial charges
+€2,352
Taxes
+€8,222
Result 2025
€7,327
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€144,076
Investment
-€8,699
Financing
-€134,868
Cash 2024
€1,092
From operations (derived)
+€144,076
Net result for the year
+€7,327
Depreciation
+€40,488
Receivables after one year
+€46,861
Receivables within one year
-€6,340
Deferred charges and accrued income
-€565
Provisions
-€441
Trade debts
+€3,466
Tax, wage and social debts
-€2,156
Other debts
+€55,492
Accrued charges and deferred income
-€56
Investment (derived)
-€8,699
Investment in fixed assets (net)
-€8,699
Financing
-€134,868
Debts after one year
-€64,532
Current portion of long-term debt
-€5,581
Short-term financial debts
-€7,642
Contributions, distributions and other
-€57,113
Cash 2025
€1,600
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €942,402 | €871,165 | -€71,236 | -7.6% |
| Fixed assets | 21/28 | €724,633 | €692,844 | -€31,789 | -4.4% |
| Tangible fixed assets | 22/27 | €724,633 | €692,844 | -€31,789 | -4.4% |
| Land and buildings | 22 | €680,763 | €658,071 | -€22,691 | -3.3% |
| Plant, machinery and equipment | 23 | €36,287 | €28,619 | -€7,667 | -21.1% |
| Furniture and vehicles | 24 | €7,584 | €6,153 | -€1,430 | -18.9% |
| Current assets | 29/58 | €217,769 | €178,321 | -€39,447 | -18.1% |
| Amounts receivable after more than one year | 29 | €197,363 | €150,502 | -€46,861 | -23.7% |
| Other amounts receivable | 291 | €197,363 | €150,502 | -€46,861 | -23.7% |
| Amounts receivable within one year | 40/41 | €13,563 | €19,903 | +€6,340 | +46.7% |
| Trade receivables | 40 | €13,563 | €5,575 | -€7,988 | -58.9% |
| Other amounts receivable | 41 | €0 | €14,328 | +€14,328 | |
| Cash at bank and in hand | 54/58 | €1,092 | €1,600 | +€508 | +46.6% |
| Deferred charges and accrued income | 490/1 | €5,751 | €6,316 | +€565 | +9.8% |
| Total equity and liabilities | 10/49 | €942,402 | €871,165 | -€71,236 | -7.6% |
| Equity | 10/15 | €302,110 | €252,324 | -€49,786 | -16.5% |
| Contributions | 10/11 | €38,667 | €38,667 | = | 0.0% |
| Reserves | 13 | €227,192 | €177,406 | -€49,786 | -21.9% |
| Tax-exempt reserves | 132 | €36,160 | €34,837 | -€1,323 | -3.7% |
| Distributable reserves | 133 | €191,031 | €142,568 | -€48,463 | -25.4% |
| Profit (loss) carried forward | 14 | €36,252 | €36,252 | = | 0.0% |
| Provisions and deferred taxes | 16 | €12,053 | €11,612 | -€441 | -3.7% |
| Deferred taxes | 168 | €12,053 | €11,612 | -€441 | -3.7% |
| Amounts payable | 17/49 | €628,238 | €607,229 | -€21,009 | -3.3% |
| Amounts payable after more than one year | 17 | €527,438 | €462,906 | -€64,532 | -12.2% |
| Financial debts | 170/4 | €527,438 | €462,906 | -€64,532 | -12.2% |
| Amounts payable within one year | 42/48 | €100,743 | €144,322 | +€43,579 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | €70,696 | €65,114 | -€5,581 | -7.9% |
| Financial debts | 43 | €12,035 | €4,393 | -€7,642 | -63.5% |
| Credit institutions | 430/8 | €12,035 | €4,393 | -€7,642 | -63.5% |
| Trade debts | 44 | €5,284 | €8,750 | +€3,466 | +65.6% |
| Suppliers | 440/4 | €5,284 | €8,750 | +€3,466 | +65.6% |
| Taxes, remuneration and social security | 45 | €10,883 | €8,727 | -€2,156 | -19.8% |
| Taxes | 450/3 | €10,883 | €8,727 | -€2,156 | -19.8% |
| Other amounts payable | 47/48 | €1,846 | €57,337 | +€55,492 | +3,007% |
| Accrued charges and deferred income | 492/3 | €56 | €0 | -€56 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,642 | €40,488 | +€2,846 | +7.6% |
| Other operating charges | 640/8 | €5,380 | €4,430 | -€950 | -17.7% |
| Gross operating margin | 9900 | €104,276 | €68,239 | -€36,037 | -34.6% |
| Operating profit (loss) | 9901 | €61,254 | €23,321 | -€37,933 | -61.9% |
| Financial income | 75/76B | €4,466 | €4,674 | +€208 | +4.7% |
| Recurring financial income | 75 | €4,466 | €4,674 | +€208 | +4.7% |
| Financial charges | 65/66B | €17,884 | €15,532 | -€2,352 | -13.2% |
| Recurring financial charges | 65 | €17,884 | €15,532 | -€2,352 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €47,835 | €12,463 | -€35,373 | -73.9% |
| Transfer from deferred taxes | 780 | €441 | €441 | = | 0.0% |
| Income taxes | 67/77 | €13,799 | €5,577 | -€8,222 | -59.6% |
| Profit (loss) for the period | 9904 | €34,477 | €7,327 | -€27,150 | -78.7% |
| Transfer from tax-exempt reserves | 789 | €1,323 | €1,323 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,800 | €8,650 | -€27,150 | -75.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.