FDGLex: what changed
What changed
FDGLex
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€485,134
2024 · €259,490+€225,644
Equity
€117,399
2024 · €117,265+€134
Cash
€225,111
2024 · €142,598+€82,512
Balance sheet total
€674,243
2024 · €441,518+€232,725
Largest movements
Assets
- Receivables within one year +€153,600
up €153,600 (+82.4%), from €186,400 to €340,000
of which Trade receivables: +€160,000
- Cash +€82,512
up €82,512 (+57.9%), from €142,598 to €225,111
mainly Net result for the year (+€485,134) and Other debts (+€173,183)
Equity and liabilities
- Other debts +€173,183
up €173,183 (+68.1%), from €254,263 to €427,445
- Tax, wage and social debts +€71,608
up €71,608 (+155%), from €46,190 to €117,798
of which Taxes: +€70,594
- Trade debts -€12,200
down €12,200 (-51.3%), from €23,800 to €11,600
Income statement
- Gross operating margin +€252,346
up €252,346 (+58.8%), from €429,445 to €681,791
- Taxes +€68,514
up €68,514 (+73.3%), from €93,431 to €161,946
- Staff costs -€41,101
down €41,101 (-60.2%), from €68,226 to €27,126
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
€259,490
Gross operating margin
+€252,346
Staff costs
+€41,101
Depreciation
+€257
Other operating charges
+€515
Financial income
-€6
Financial charges
-€54
Taxes
-€68,514
Result 2025
€485,134
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
+€570,765
Investment
-€3,253
Financing
-€485,000
Cash 2024
€142,598
From operations (derived)
+€570,765
Net result for the year
+€485,134
Depreciation
+€6,512
Receivables within one year
-€153,600
Deferred charges and accrued income
+€128
Trade debts
-€12,200
Tax, wage and social debts
+€71,608
Other debts
+€173,183
Investment (derived)
-€3,253
Investment in fixed assets (net)
-€3,253
Financing
-€485,000
Contributions, distributions and other
-€485,000
Cash 2025
€225,111
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €441,518 | €674,243 | +€232,725 | +52.7% |
| Fixed assets | 21/28 | €111,815 | €108,556 | -€3,259 | -2.9% |
| Tangible fixed assets | 22/27 | €55,745 | €52,486 | -€3,259 | -5.8% |
| Furniture and vehicles | 24 | - | €1,643 | +€1,643 | |
| Leasing and similar rights | 25 | €55,745 | €50,843 | -€4,902 | -8.8% |
| Financial fixed assets | 28 | €56,070 | €56,070 | = | 0.0% |
| Current assets | 29/58 | €329,703 | €565,687 | +€235,984 | +71.6% |
| Amounts receivable within one year | 40/41 | €186,400 | €340,000 | +€153,600 | +82.4% |
| Trade receivables | 40 | €180,000 | €340,000 | +€160,000 | +88.9% |
| Other amounts receivable | 41 | €6,400 | - | -€6,400 | |
| Cash at bank and in hand | 54/58 | €142,598 | €225,111 | +€82,512 | +57.9% |
| Deferred charges and accrued income | 490/1 | €704 | €576 | -€128 | -18.2% |
| Total equity and liabilities | 10/49 | €441,518 | €674,243 | +€232,725 | +52.7% |
| Equity | 10/15 | €117,265 | €117,399 | +€134 | +0.1% |
| 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 | €96,805 | €96,939 | +€134 | +0.1% |
| Amounts payable | 17/49 | €324,253 | €556,843 | +€232,591 | +71.7% |
| Amounts payable within one year | 42/48 | €324,253 | €556,843 | +€232,591 | +71.7% |
| Trade debts | 44 | €23,800 | €11,600 | -€12,200 | -51.3% |
| Suppliers | 440/4 | €23,800 | €11,600 | -€12,200 | -51.3% |
| Taxes, remuneration and social security | 45 | €46,190 | €117,798 | +€71,608 | +155% |
| Taxes | 450/3 | €39,999 | €110,593 | +€70,594 | +176% |
| Remuneration and social security | 454/9 | €6,191 | €7,205 | +€1,014 | +16.4% |
| Other amounts payable | 47/48 | €254,263 | €427,445 | +€173,183 | +68.1% |
| Remuneration, social security and pensions | 62 | €68,226 | €27,126 | -€41,101 | -60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,769 | €6,512 | -€257 | -3.8% |
| Other operating charges | 640/8 | €1,533 | €1,018 | -€515 | -33.6% |
| Gross operating margin | 9900 | €429,445 | €681,791 | +€252,346 | +58.8% |
| Operating profit (loss) | 9901 | €352,918 | €647,137 | +€294,219 | +83.4% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.8% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.8% |
| Financial charges | 65/66B | €2 | €56 | +€54 | +2,449% |
| Recurring financial charges | 65 | €2 | €56 | +€54 | +2,449% |
| Profit (loss) for the period before taxes | 9903 | €352,922 | €647,080 | +€294,159 | +83.3% |
| Income taxes | 67/77 | €93,431 | €161,946 | +€68,514 | +73.3% |
| Profit (loss) for the period | 9904 | €259,490 | €485,134 | +€225,644 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €259,490 | €485,134 | +€225,644 | +87.0% |
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.