DIETER HEEMAN: what changed
What changed
DIETER HEEMAN
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€48,223
2024 · €42,977+€5,246
Equity
€94,431
2024 · €93,267+€1,164
Cash
€53,356
2024 · €33,857+€19,499
Balance sheet total
€379,556
2024 · €387,571-€8,015
Largest movements
Assets
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Cash +€19,499
up €19,499 (+57.6%), from €33,857 to €53,356
mainly Net result for the year (+€48,223) and Current investments (+€40,000)
- Receivables within one year +€9,954
new in 2025: €9,954
Equity and liabilities
- Debts after one year -€42,731
down €42,731 (-18.7%), from €228,715 to €185,985
- Other debts +€34,455
up €34,455 (+480%), from €7,175 to €41,630
Income statement
- Gross operating margin +€5,072
up €5,072 (+6.8%), from €74,364 to €79,435
- Taxes +€2,049
up €2,049 (+11.3%), from €18,173 to €20,222
- Financial charges -€1,317
down €1,317 (-11.0%), from €11,982 to €10,665
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
€42,977
Gross operating margin
+€5,072
Depreciation
+€569
Other operating charges
+€39
Financial income
+€299
Financial charges
+€1,317
Taxes
-€2,049
Result 2025
€48,223
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
+€70,499
Investment
+€37,381
Financing
-€88,382
Cash 2024
€33,857
From operations (derived)
+€70,499
Net result for the year
+€48,223
Depreciation
+€104
Receivables within one year
-€9,954
Smaller working-capital items
-€89
Tax, wage and social debts
-€889
Other debts
+€34,455
Accrued charges and deferred income
-€1,351
Investment (derived)
+€37,381
Investment in fixed assets (net)
-€2,619
Current investments
+€40,000
Financing
-€88,382
Debts after one year
-€42,731
Current portion of long-term debt
+€1,408
Contributions, distributions and other
-€47,059
Cash 2025
€53,356
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €387,571 | €379,556 | -€8,015 | -2.1% |
| Fixed assets | 21/28 | €313,714 | €316,228 | +€2,514 | +0.8% |
| Tangible fixed assets | 22/27 | €3,714 | €6,228 | +€2,514 | +67.7% |
| Land and buildings | 22 | €3,707 | €3,622 | -€85 | -2.3% |
| Furniture and vehicles | 24 | €6 | €2,606 | +€2,599 | +41,459% |
| Financial fixed assets | 28 | €310,000 | €310,000 | = | 0.0% |
| Current assets | 29/58 | €73,857 | €63,328 | -€10,529 | -14.3% |
| Amounts receivable within one year | 40/41 | - | €9,954 | +€9,954 | |
| Trade receivables | 40 | - | €9,954 | +€9,954 | |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €33,857 | €53,356 | +€19,499 | +57.6% |
| Deferred charges and accrued income | 490/1 | - | €18 | +€18 | |
| Total equity and liabilities | 10/49 | €387,571 | €379,556 | -€8,015 | -2.1% |
| Equity | 10/15 | €93,267 | €94,431 | +€1,164 | +1.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,717 | €75,881 | +€1,164 | +1.6% |
| Amounts payable | 17/49 | €294,304 | €285,125 | -€9,179 | -3.1% |
| Amounts payable after more than one year | 17 | €228,715 | €185,985 | -€42,731 | -18.7% |
| Financial debts | 170/4 | €228,715 | €185,985 | -€42,731 | -18.7% |
| Amounts payable within one year | 42/48 | €56,765 | €91,668 | +€34,903 | +61.5% |
| Current portion of amounts payable after more than one year | 42 | €41,323 | €42,731 | +€1,408 | +3.4% |
| Trade debts | 44 | €179 | €108 | -€71 | -39.8% |
| Suppliers | 440/4 | €179 | €108 | -€71 | -39.8% |
| Taxes, remuneration and social security | 45 | €8,089 | €7,200 | -€889 | -11.0% |
| Taxes | 450/3 | €8,089 | €7,200 | -€889 | -11.0% |
| Other amounts payable | 47/48 | €7,175 | €41,630 | +€34,455 | +480% |
| Accrued charges and deferred income | 492/3 | €8,823 | €7,472 | -€1,351 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €674 | €104 | -€569 | -84.5% |
| Other operating charges | 640/8 | €558 | €520 | -€39 | -6.9% |
| Gross operating margin | 9900 | €74,364 | €79,435 | +€5,072 | +6.8% |
| Operating profit (loss) | 9901 | €73,132 | €78,811 | +€5,679 | +7.8% |
| Financial income | 75/76B | - | €299 | +€299 | |
| Recurring financial income | 75 | - | €299 | +€299 | |
| Financial charges | 65/66B | €11,982 | €10,665 | -€1,317 | -11.0% |
| Recurring financial charges | 65 | €11,982 | €10,665 | -€1,317 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €61,150 | €68,445 | +€7,295 | +11.9% |
| Income taxes | 67/77 | €18,173 | €20,222 | +€2,049 | +11.3% |
| Profit (loss) for the period | 9904 | €42,977 | €48,223 | +€5,246 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,977 | €48,223 | +€5,246 | +12.2% |
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 3 November 2026 via checked.be.