Dimitri PATERNOSTRE: what changed
What changed
Dimitri PATERNOSTRE
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€71,703
2025 · €85,308-€13,605
Equity
€71,063
2025 · €75,697-€4,634
Cash
€118,555
2025 · €78,461+€40,094
Balance sheet total
€261,100
2025 · €246,823+€14,277
Largest movements
Assets
- Current investments -€49,000
no longer reported in 2026 (was €49,000)
- Cash +€40,094
up €40,094 (+51.1%), from €78,461 to €118,555
mainly Net result for the year (+€71,703) and Current investments (+€49,000)
- Receivables within one year +€22,818
up €22,818 (+47.1%), from €48,476 to €71,294
of which Trade receivables: +€23,412
- Deferred charges and accrued income +€3,256
up €3,256 (+170%), from €1,914 to €5,170
Equity and liabilities
- Provisions +€26,918
up €26,918 (+53.8%), from €50,058 to €76,976
- Debts after one year -€12,611
down €12,611 (-44.0%), from €28,646 to €16,035
- Other debts +€6,880
up €6,880 (+11.4%), from €60,361 to €67,241
- Reserves -€4,634
down €4,634 (-8.4%), from €55,237 to €50,603
- Tax, wage and social debts -€3,528
down €3,528 (-19.4%), from €18,229 to €14,701
Income statement
- Provisions +€21,200
up €21,200 (+371%), from €5,717 to €26,917
- Depreciation -€9,079
down €9,079 (-73.0%), from €12,436 to €3,357
- Gross operating margin +€5,229
up €5,229 (+3.0%), from €174,042 to €179,271
- Taxes +€3,079
up €3,079 (+11.6%), from €26,643 to €29,722
Change in the result, 2025 to 2026
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 2025
€85,308
Gross operating margin
+€5,229
Depreciation
+€9,079
Provisions
-€21,200
Other operating charges
-€1,013
Financial income
-€1,364
Financial charges
-€1,257
Taxes
-€3,079
Result 2026
€71,703
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€80,318
Investment
+€48,534
Financing
-€88,758
Cash 2025
€78,461
From operations (derived)
+€80,318
Net result for the year
+€71,703
Depreciation
+€3,357
Receivables within one year
-€22,818
Deferred charges and accrued income
-€3,256
Provisions
+€26,918
Trade debts
+€1,062
Tax, wage and social debts
-€3,528
Other debts
+€6,880
Investment (derived)
+€48,534
Investment in fixed assets (net)
-€466
Current investments
+€49,000
Financing
-€88,758
Debts after one year
-€12,611
Current portion of long-term debt
+€190
Contributions, distributions and other
-€76,337
Cash 2026
€118,555
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €246,823 | €261,100 | +€14,277 | +5.8% |
| Fixed assets | 21/28 | €8,972 | €6,081 | -€2,891 | -32.2% |
| Intangible fixed assets | 21 | €1,525 | - | -€1,525 | |
| Tangible fixed assets | 22/27 | €5,947 | €4,581 | -€1,366 | -23.0% |
| Furniture and vehicles | 24 | €4,324 | €3,369 | -€955 | -22.1% |
| Other tangible fixed assets | 26 | €1,623 | €1,212 | -€411 | -25.3% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €237,851 | €255,019 | +€17,168 | +7.2% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,476 | €71,294 | +€22,818 | +47.1% |
| Trade receivables | 40 | €44,348 | €67,760 | +€23,412 | +52.8% |
| Other amounts receivable | 41 | €4,128 | €3,534 | -€594 | -14.4% |
| Current investments | 50/53 | €49,000 | - | -€49,000 | |
| Cash at bank and in hand | 54/58 | €78,461 | €118,555 | +€40,094 | +51.1% |
| Deferred charges and accrued income | 490/1 | €1,914 | €5,170 | +€3,256 | +170% |
| Total equity and liabilities | 10/49 | €246,823 | €261,100 | +€14,277 | +5.8% |
| Equity | 10/15 | €75,697 | €71,063 | -€4,634 | -6.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €55,237 | €50,603 | -€4,634 | -8.4% |
| Distributable reserves | 133 | €55,237 | €50,603 | -€4,634 | -8.4% |
| Provisions and deferred taxes | 16 | €50,058 | €76,976 | +€26,918 | +53.8% |
| Provisions for liabilities and charges | 160/5 | €50,058 | €76,976 | +€26,918 | +53.8% |
| Other liabilities and charges | 164/5 | €50,058 | €76,976 | +€26,918 | +53.8% |
| Amounts payable | 17/49 | €121,068 | €113,061 | -€8,007 | -6.6% |
| Amounts payable after more than one year | 17 | €28,646 | €16,035 | -€12,611 | -44.0% |
| Financial debts | 170/4 | €28,646 | €16,035 | -€12,611 | -44.0% |
| Amounts payable within one year | 42/48 | €92,422 | €97,026 | +€4,604 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €12,421 | €12,611 | +€190 | +1.5% |
| Trade debts | 44 | €1,411 | €2,473 | +€1,062 | +75.3% |
| Suppliers | 440/4 | €1,411 | €2,473 | +€1,062 | +75.3% |
| Taxes, remuneration and social security | 45 | €18,229 | €14,701 | -€3,528 | -19.4% |
| Taxes | 450/3 | €18,229 | €14,701 | -€3,528 | -19.4% |
| Other amounts payable | 47/48 | €60,361 | €67,241 | +€6,880 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,436 | €3,357 | -€9,079 | -73.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,717 | €26,917 | +€21,200 | +371% |
| Other operating charges | 640/8 | €729 | €1,742 | +€1,013 | +139% |
| Gross operating margin | 9900 | €174,042 | €179,271 | +€5,229 | +3.0% |
| Operating profit (loss) | 9901 | €155,160 | €147,255 | -€7,905 | -5.1% |
| Financial income | 75/76B | €5,587 | €4,223 | -€1,364 | -24.4% |
| Recurring financial income | 75 | €5,587 | €4,223 | -€1,364 | -24.4% |
| Financial charges | 65/66B | €48,796 | €50,053 | +€1,257 | +2.6% |
| Recurring financial charges | 65 | €48,796 | €50,053 | +€1,257 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €111,951 | €101,425 | -€10,526 | -9.4% |
| Income taxes | 67/77 | €26,643 | €29,722 | +€3,079 | +11.6% |
| Profit (loss) for the period | 9904 | €85,308 | €71,703 | -€13,605 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,308 | €71,703 | -€13,605 | -15.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.