Dieter Dejonghe: what changed
What changed
Dieter Dejonghe
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€162,302
2024 · €128,184+€34,118
Equity
€842,509
2024 · €820,687+€21,822
Cash
€59,846
2024 · €75,377-€15,531
Balance sheet total
€1.6m
2024 · €1.6m-€8,472
Largest movements
Assets
- Receivables within one year +€51,016
up €51,016 (+34.1%), from €149,542 to €200,558
of which Other amounts receivable: +€49,697
- Tangible fixed assets -€42,172
down €42,172 (-3.2%), from €1.3m to €1.3m
of which Land and buildings: -€29,104
Equity and liabilities
- Debts after one year -€62,022
down €62,022 (-8.9%), from €693,499 to €631,476
of which Financial debts: -€62,022
- Reserves +€21,822
up €21,822 (+2.7%), from €808,287 to €830,109
of which Distributable reserves: +€21,822
- Tax, wage and social debts +€19,563
up €19,563 (+127%), from €15,458 to €35,021
of which Taxes: +€19,563
Income statement
- Gross operating margin +€48,416
up €48,416 (+18.9%), from €256,306 to €304,722
- Taxes +€15,535
up €15,535 (+28.7%), from €54,106 to €69,641
- Financial charges -€3,077
down €3,077 (-12.6%), from €24,456 to €21,379
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
€128,184
Gross operating margin
+€48,416
Depreciation
-€2,063
Other operating charges
-€313
Financial income
+€537
Financial charges
+€3,077
Taxes
-€15,535
Result 2025
€162,302
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
+€188,132
Investment
-€3,187
Financing
-€200,476
Cash 2024
€75,377
From operations (derived)
+€188,132
Net result for the year
+€162,302
Depreciation
+€45,621
Receivables within one year
-€51,016
Deferred charges and accrued income
+€1,523
Trade debts
+€3,321
Tax, wage and social debts
+€19,563
Other debts
+€6,818
Investment (derived)
-€3,187
Investment in fixed assets (net)
-€3,450
Current investments
+€263
Financing
-€200,476
Debts after one year
-€62,022
Current portion of long-term debt
+€2,027
Contributions, distributions and other
-€140,480
Cash 2025
€59,846
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,603,447 | €1,594,975 | -€8,472 | -0.5% |
| Fixed assets | 21/28 | €1,372,543 | €1,330,371 | -€42,172 | -3.1% |
| Tangible fixed assets | 22/27 | €1,318,402 | €1,276,230 | -€42,172 | -3.2% |
| Land and buildings | 22 | €1,244,711 | €1,215,607 | -€29,104 | -2.3% |
| Plant, machinery and equipment | 23 | €1,804 | €4,305 | +€2,500 | +139% |
| Furniture and vehicles | 24 | €71,887 | €56,319 | -€15,568 | -21.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €54,141 | €54,141 | = | 0.0% |
| Current assets | 29/58 | €230,904 | €264,604 | +€33,700 | +14.6% |
| Amounts receivable within one year | 40/41 | €149,542 | €200,558 | +€51,016 | +34.1% |
| Trade receivables | 40 | €638 | €1,957 | +€1,318 | +207% |
| Other amounts receivable | 41 | €148,904 | €198,601 | +€49,697 | +33.4% |
| Current investments | 50/53 | €263 | €0 | -€263 | -100% |
| Cash at bank and in hand | 54/58 | €75,377 | €59,846 | -€15,531 | -20.6% |
| Deferred charges and accrued income | 490/1 | €5,723 | €4,200 | -€1,523 | -26.6% |
| Total equity and liabilities | 10/49 | €1,603,447 | €1,594,975 | -€8,472 | -0.5% |
| Equity | 10/15 | €820,687 | €842,509 | +€21,822 | +2.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €808,287 | €830,109 | +€21,822 | +2.7% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €789,537 | €811,359 | +€21,822 | +2.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €782,760 | €752,466 | -€30,294 | -3.9% |
| Amounts payable after more than one year | 17 | €693,499 | €631,476 | -€62,022 | -8.9% |
| Financial debts | 170/4 | €633,499 | €571,476 | -€62,022 | -9.8% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €89,261 | €120,990 | +€31,729 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €59,996 | €62,022 | +€2,027 | +3.4% |
| Trade debts | 44 | €12,690 | €16,012 | +€3,321 | +26.2% |
| Suppliers | 440/4 | €12,690 | €16,012 | +€3,321 | +26.2% |
| Taxes, remuneration and social security | 45 | €15,458 | €35,021 | +€19,563 | +127% |
| Taxes | 450/3 | €12,431 | €31,994 | +€19,563 | +157% |
| Remuneration and social security | 454/9 | €3,028 | €3,027 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €1,117 | €7,935 | +€6,818 | +611% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €7,240 | +€7,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,558 | €45,621 | +€2,063 | +4.7% |
| Other operating charges | 640/8 | €6,063 | €6,376 | +€313 | +5.2% |
| Gross operating margin | 9900 | €256,306 | €304,722 | +€48,416 | +18.9% |
| Operating profit (loss) | 9901 | €206,685 | €252,724 | +€46,039 | +22.3% |
| Financial income | 75/76B | €61 | €597 | +€537 | +884% |
| Recurring financial income | 75 | €61 | €597 | +€537 | +884% |
| Financial charges | 65/66B | €24,456 | €21,379 | -€3,077 | -12.6% |
| Recurring financial charges | 65 | €24,456 | €21,379 | -€3,077 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €182,290 | €231,942 | +€49,653 | +27.2% |
| Income taxes | 67/77 | €54,106 | €69,641 | +€15,535 | +28.7% |
| Profit (loss) for the period | 9904 | €128,184 | €162,302 | +€34,118 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €128,184 | €162,302 | +€34,118 | +26.6% |
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.