ECHTSCHEIDINGSRECHT.BE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ECHTSCHEIDINGSRECHT.BE
Largest movements
- Receivables within one year +€5,619
up €5,619 (+4.8%), from €116,330 to €121,949
- Tangible fixed assets -€3,932
down €3,932 (-12.9%), from €30,549 to €26,617
of which Land and buildings: -€2,301
- Reserves +€9,596
up €9,596 (+4.6%), from €209,605 to €219,201
of which Distributable reserves: +€9,596
- Tax, wage and social debts -€6,770
down €6,770 (-47.8%), from €14,167 to €7,397
- Gross operating margin -€86,590
down €86,590 (-86.7%), from €99,826 to €13,235
- Taxes -€40,269
down €40,269, from €30,200 to -€10,069
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €238,406 | €243,188 | +€4,781 | +2.0% |
| Fixed assets | 21/28 | €30,549 | €26,617 | -€3,932 | -12.9% |
| Tangible fixed assets | 22/27 | €30,549 | €26,617 | -€3,932 | -12.9% |
| Land and buildings | 22 | €19,024 | €16,723 | -€2,301 | -12.1% |
| Plant, machinery and equipment | 23 | €6,567 | €6,487 | -€80 | -1.2% |
| Furniture and vehicles | 24 | €4,958 | €3,407 | -€1,551 | -31.3% |
| Current assets | 29/58 | €207,857 | €216,571 | +€8,713 | +4.2% |
| Amounts receivable within one year | 40/41 | €116,330 | €121,949 | +€5,619 | +4.8% |
| Other amounts receivable | 41 | €116,330 | €121,949 | +€5,619 | +4.8% |
| Cash at bank and in hand | 54/58 | €90,527 | €92,621 | +€2,094 | +2.3% |
| Deferred charges and accrued income | 490/1 | €1,000 | €2,000 | +€1,000 | +100% |
| Total equity and liabilities | 10/49 | €238,406 | €243,188 | +€4,781 | +2.0% |
| Equity | 10/15 | €222,105 | €231,701 | +€9,596 | +4.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €209,605 | €219,201 | +€9,596 | +4.6% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €208,355 | €217,951 | +€9,596 | +4.6% |
| Amounts payable | 17/49 | €16,302 | €11,486 | -€4,815 | -29.5% |
| Amounts payable within one year | 42/48 | €16,302 | €11,486 | -€4,815 | -29.5% |
| Trade debts | 44 | €2,070 | €4,089 | +€2,020 | +97.6% |
| Suppliers | 440/4 | €2,070 | €4,089 | +€2,020 | +97.6% |
| Taxes, remuneration and social security | 45 | €14,167 | €7,397 | -€6,770 | -47.8% |
| Taxes | 450/3 | €14,167 | €7,397 | -€6,770 | -47.8% |
| Other amounts payable | 47/48 | €65 | - | -€65 | |
| Remuneration, social security and pensions | 62 | €490 | €1,487 | +€997 | +204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,792 | €8,072 | -€720 | -8.2% |
| Other operating charges | 640/8 | €3,753 | €3,781 | +€28 | +0.7% |
| Gross operating margin | 9900 | €99,826 | €13,235 | -€86,590 | -86.7% |
| Operating profit (loss) | 9901 | €86,790 | -€105 | -€86,895 | |
| Financial income | 75/76B | €178 | €51 | -€127 | -71.5% |
| Recurring financial income | 75 | €178 | €51 | -€127 | -71.5% |
| Financial charges | 65/66B | €736 | €418 | -€318 | -43.2% |
| Recurring financial charges | 65 | €736 | €418 | -€318 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €86,233 | -€472 | -€86,705 | |
| Income taxes | 67/77 | €30,200 | -€10,069 | -€40,269 | |
| Profit (loss) for the period | 9904 | €56,033 | €9,596 | -€46,436 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €56,033 | €9,596 | -€46,436 | -82.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.