DRIES GOYENS: what changed
What changed
DRIES GOYENS
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€5,368
2024 · -€22,041+€27,409
Equity
€192,403
2024 · €187,034+€5,368
Cash
€1,210
2024 · €19,009-€17,799
Balance sheet total
€416,641
2024 · €415,354+€1,286
Largest movements
Assets
- Receivables within one year +€35,946
up €35,946 (+175%), from €20,555 to €56,501
of which Trade receivables: +€36,083
- Cash -€17,799
down €17,799 (-93.6%), from €19,009 to €1,210
mainly Receivables within one year (-€35,946) and Debts after one year (-€21,033)
- Tangible fixed assets -€16,313
down €16,313 (-27.1%), from €60,198 to €43,885
of which Other tangible fixed assets: -€15,800
Equity and liabilities
- Debts after one year -€21,033
down €21,033 (-22.9%), from €92,004 to €70,971
- Other debts -€15,456
down €15,456 (-50.9%), from €30,372 to €14,916
- Trade debts +€10,011
up €10,011 (+114%), from €8,762 to €18,773
- Current portion of long-term debt +€9,598
up €9,598 (+48.4%), from €19,843 to €29,441
- Short-term financial debts +€7,236
new in 2025: €7,236
Income statement
- Gross operating margin +€26,010
up €26,010 (+731%), from €3,558 to €29,569
- Other operating charges -€1,176
down €1,176 (-69.9%), from €1,681 to €505
- Taxes -€349
down €349 (-28.6%), from €1,220 to €871
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
-€22,041
Gross operating margin
+€26,010
Depreciation
-€104
Other operating charges
+€1,176
Financial income
+€94
Financial charges
-€116
Taxes
+€349
Result 2025
€5,368
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
-€11,881
Investment
-€1,720
Financing
-€4,198
Cash 2024
€19,009
From operations (derived)
-€11,881
Net result for the year
+€5,368
Depreciation
+€18,033
Receivables within one year
-€35,946
Deferred charges and accrued income
+€548
Trade debts
+€10,011
Tax, wage and social debts
+€5,561
Other debts
-€15,456
Investment (derived)
-€1,720
Investment in fixed assets (net)
-€1,720
Financing
-€4,198
Debts after one year
-€21,033
Current portion of long-term debt
+€9,598
Short-term financial debts
+€7,236
Cash 2025
€1,210
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €415,354 | €416,641 | +€1,286 | +0.3% |
| Fixed assets | 21/28 | €60,198 | €43,885 | -€16,313 | -27.1% |
| Tangible fixed assets | 22/27 | €60,198 | €43,885 | -€16,313 | -27.1% |
| Land and buildings | 22 | €4,482 | €2,432 | -€2,050 | -45.7% |
| Plant, machinery and equipment | 23 | €416 | €1,953 | +€1,537 | +369% |
| Other tangible fixed assets | 26 | €55,300 | €39,500 | -€15,800 | -28.6% |
| Current assets | 29/58 | €355,156 | €372,755 | +€17,599 | +5.0% |
| Amounts receivable after more than one year | 29 | €313,302 | €313,302 | = | 0.0% |
| Other amounts receivable | 291 | €313,302 | €313,302 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,555 | €56,501 | +€35,946 | +175% |
| Trade receivables | 40 | €20,297 | €56,381 | +€36,083 | +178% |
| Other amounts receivable | 41 | €258 | €121 | -€137 | -53.3% |
| Cash at bank and in hand | 54/58 | €19,009 | €1,210 | -€17,799 | -93.6% |
| Deferred charges and accrued income | 490/1 | €2,290 | €1,742 | -€548 | -23.9% |
| Total equity and liabilities | 10/49 | €415,354 | €416,641 | +€1,286 | +0.3% |
| Equity | 10/15 | €187,034 | €192,403 | +€5,368 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,574 | €171,943 | +€5,368 | +3.2% |
| Provisions and deferred taxes | 16 | €68,000 | €68,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €68,000 | €68,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €68,000 | €68,000 | = | 0.0% |
| Amounts payable | 17/49 | €160,320 | €156,238 | -€4,082 | -2.5% |
| Amounts payable after more than one year | 17 | €92,004 | €70,971 | -€21,033 | -22.9% |
| Financial debts | 170/4 | €92,004 | €70,971 | -€21,033 | -22.9% |
| Amounts payable within one year | 42/48 | €65,739 | €82,690 | +€16,951 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €19,843 | €29,441 | +€9,598 | +48.4% |
| Financial debts | 43 | - | €7,236 | +€7,236 | |
| Credit institutions | 430/8 | - | €7,236 | +€7,236 | |
| Trade debts | 44 | €8,762 | €18,773 | +€10,011 | +114% |
| Suppliers | 440/4 | €8,762 | €18,773 | +€10,011 | +114% |
| Taxes, remuneration and social security | 45 | €6,761 | €12,323 | +€5,561 | +82.2% |
| Taxes | 450/3 | €6,761 | €12,323 | +€5,561 | +82.2% |
| Other amounts payable | 47/48 | €30,372 | €14,916 | -€15,456 | -50.9% |
| Accrued charges and deferred income | 492/3 | €2,577 | €2,577 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,929 | €18,033 | +€104 | +0.6% |
| Other operating charges | 640/8 | €1,681 | €505 | -€1,176 | -69.9% |
| Gross operating margin | 9900 | €3,558 | €29,569 | +€26,010 | +731% |
| Operating profit (loss) | 9901 | -€16,052 | €11,030 | +€27,082 | |
| Financial income | 75/76B | €6 | €100 | +€94 | +1,548% |
| Recurring financial income | 75 | €6 | €100 | +€94 | +1,548% |
| Financial charges | 65/66B | €4,775 | €4,891 | +€116 | +2.4% |
| Recurring financial charges | 65 | €4,775 | €4,891 | +€116 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,821 | €6,239 | +€27,060 | |
| Income taxes | 67/77 | €1,220 | €871 | -€349 | -28.6% |
| Profit (loss) for the period | 9904 | -€22,041 | €5,368 | +€27,409 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,041 | €5,368 | +€27,409 |
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 5 November 2026 via checked.be.