DENIS BOSQUET: what changed
What changed
DENIS BOSQUET
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
-€4,482
2024 · €14,910-€19,392
Equity
€243,832
2024 · €283,892-€40,060
Cash
€236,575
2024 · €238,313-€1,738
Balance sheet total
€323,329
2024 · €348,175-€24,846
Largest movements
Assets
- Intangible fixed assets -€18,000
down €18,000 (-23.5%), from €76,500 to €58,500
- Tangible fixed assets -€6,097
down €6,097 (-52.0%), from €11,714 to €5,617
Equity and liabilities
- Reserves -€35,578
down €35,578 (-12.8%), from €277,692 to €242,114
- Other debts +€27,758
up €27,758 (+99.0%), from €28,042 to €55,800
- Profit (loss) carried forward -€4,482
new in 2025: -€4,482
- Tax, wage and social debts -€4,294
down €4,294 (-45.2%), from €9,495 to €5,201
- Trade debts -€3,908
down €3,908 (-25.0%), from €15,615 to €11,707
Income statement
- Gross operating margin -€24,725
down €24,725 (-52.1%), from €47,441 to €22,716
- Taxes -€6,185
down €6,185 (-97.6%), from €6,335 to €150
- Depreciation +€1,167
up €1,167 (+4.9%), from €23,819 to €24,986
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
€14,910
Gross operating margin
-€24,725
Depreciation
-€1,167
Other operating charges
-€25
Financial income
+€63
Financial charges
+€277
Taxes
+€6,185
Result 2025
-€4,482
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
+€38,758
Investment
-€889
Financing
-€39,607
Cash 2024
€238,313
From operations (derived)
+€38,758
Net result for the year
-€4,482
Depreciation
+€24,986
Receivables within one year
-€567
Deferred charges and accrued income
-€422
Trade debts
-€3,908
Tax, wage and social debts
-€4,294
Other debts
+€27,758
Accrued charges and deferred income
-€313
Investment (derived)
-€889
Investment in fixed assets (net)
-€889
Financing
-€39,607
Debts after one year
-€1,710
Current portion of long-term debt
-€2,319
Contributions, distributions and other
-€35,578
Cash 2025
€236,575
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348,175 | €323,329 | -€24,846 | -7.1% |
| Fixed assets | 21/28 | €88,256 | €64,159 | -€24,097 | -27.3% |
| Intangible fixed assets | 21 | €76,500 | €58,500 | -€18,000 | -23.5% |
| Tangible fixed assets | 22/27 | €11,714 | €5,617 | -€6,097 | -52.0% |
| Furniture and vehicles | 24 | €11,714 | €5,617 | -€6,097 | -52.0% |
| Financial fixed assets | 28 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €259,919 | €259,170 | -€749 | -0.3% |
| Amounts receivable within one year | 40/41 | €21,067 | €21,634 | +€567 | +2.7% |
| Trade receivables | 40 | €15,818 | €11,624 | -€4,194 | -26.5% |
| Other amounts receivable | 41 | €5,249 | €10,010 | +€4,761 | +90.7% |
| Cash at bank and in hand | 54/58 | €238,313 | €236,575 | -€1,738 | -0.7% |
| Deferred charges and accrued income | 490/1 | €539 | €961 | +€422 | +78.3% |
| Total equity and liabilities | 10/49 | €348,175 | €323,329 | -€24,846 | -7.1% |
| Equity | 10/15 | €283,892 | €243,832 | -€40,060 | -14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €277,692 | €242,114 | -€35,578 | -12.8% |
| Distributable reserves | 133 | €277,692 | €242,114 | -€35,578 | -12.8% |
| Profit (loss) carried forward | 14 | - | -€4,482 | -€4,482 | |
| Amounts payable | 17/49 | €64,283 | €79,497 | +€15,214 | +23.7% |
| Amounts payable after more than one year | 17 | €1,710 | - | -€1,710 | |
| Financial debts | 170/4 | €1,710 | - | -€1,710 | |
| Amounts payable within one year | 42/48 | €62,260 | €79,497 | +€17,237 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €9,108 | €6,789 | -€2,319 | -25.5% |
| Trade debts | 44 | €15,615 | €11,707 | -€3,908 | -25.0% |
| Suppliers | 440/4 | €15,615 | €11,707 | -€3,908 | -25.0% |
| Taxes, remuneration and social security | 45 | €9,495 | €5,201 | -€4,294 | -45.2% |
| Taxes | 450/3 | €9,495 | €5,201 | -€4,294 | -45.2% |
| Other amounts payable | 47/48 | €28,042 | €55,800 | +€27,758 | +99.0% |
| Accrued charges and deferred income | 492/3 | €313 | - | -€313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,819 | €24,986 | +€1,167 | +4.9% |
| Other operating charges | 640/8 | €733 | €758 | +€25 | +3.4% |
| Gross operating margin | 9900 | €47,441 | €22,716 | -€24,725 | -52.1% |
| Operating profit (loss) | 9901 | €22,889 | -€3,028 | -€25,917 | |
| Financial income | 75/76B | €7 | €70 | +€63 | +900% |
| Recurring financial income | 75 | €7 | €70 | +€63 | +900% |
| Financial charges | 65/66B | €1,651 | €1,374 | -€277 | -16.8% |
| Recurring financial charges | 65 | €1,651 | €1,374 | -€277 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €21,245 | -€4,332 | -€25,577 | |
| Income taxes | 67/77 | €6,335 | €150 | -€6,185 | -97.6% |
| Profit (loss) for the period | 9904 | €14,910 | -€4,482 | -€19,392 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,910 | -€4,482 | -€19,392 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.