Feijen Christiaan: what changed
What changed
Feijen Christiaan
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
-€1,833
2024 · €28,260-€30,093
Equity
€31,427
2024 · €33,260-€1,833
Cash
€15,310
2024 · €10,257+€5,053
Balance sheet total
€48,739
2024 · €71,441-€22,703
Largest movements
Assets
- Intangible fixed assets -€48,200
no longer reported in 2025 (was €48,200)
- Receivables within one year +€21,217
up €21,217 (+180%), from €11,818 to €33,034
- Cash +€5,053
up €5,053 (+49.3%), from €10,257 to €15,310
mainly Investment in fixed assets (net) (+€48,637) and Depreciation (+€226)
Equity and liabilities
- Tax, wage and social debts -€14,588
down €14,588 (-51.2%), from €28,483 to €13,895
of which Taxes: -€14,108
- Trade debts -€6,408
no longer reported in 2025 (was €6,408)
- Profit (loss) carried forward -€1,833
new in 2025: -€1,833
Income statement
- Taxes -€13,469
down €13,469 (-99.0%), from €13,601 to €132
- Gross operating margin +€2,835
up €2,835 (+6.4%), from €44,080 to €46,915
- Depreciation -€1,695
down €1,695 (-88.3%), from €1,920 to €226
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
€28,260
Gross operating margin
+€2,835
Depreciation
+€1,695
Other operating charges
-€28
Other operating items
-€48,200
Financial income
+€399
Financial charges
-€264
Taxes
+€13,469
Result 2025
-€1,833
raises the resultlowers the resultnot broken down further in the accounts
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
-€43,584
Investment
+€48,637
Financing
€0
Cash 2024
€10,257
From operations (derived)
-€43,584
Net result for the year
-€1,833
Depreciation
+€226
Receivables within one year
-€21,217
Deferred charges and accrued income
+€110
Trade debts
-€6,408
Tax, wage and social debts
-€14,588
Accrued charges and deferred income
+€126
Investment (derived)
+€48,637
Investment in fixed assets (net)
+€48,637
Cash 2025
€15,310
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,441 | €48,739 | -€22,703 | -31.8% |
| Fixed assets | 21/28 | €49,257 | €394 | -€48,862 | -99.2% |
| Intangible fixed assets | 21 | €48,200 | - | -€48,200 | |
| Tangible fixed assets | 22/27 | €1,057 | €394 | -€663 | -62.7% |
| Plant, machinery and equipment | 23 | €620 | €394 | -€226 | -36.4% |
| Furniture and vehicles | 24 | €437 | - | -€437 | |
| Current assets | 29/58 | €22,185 | €48,344 | +€26,159 | +118% |
| Amounts receivable within one year | 40/41 | €11,818 | €33,034 | +€21,217 | +180% |
| Other amounts receivable | 41 | €11,818 | €33,034 | +€21,217 | +180% |
| Cash at bank and in hand | 54/58 | €10,257 | €15,310 | +€5,053 | +49.3% |
| Deferred charges and accrued income | 490/1 | €110 | - | -€110 | |
| Total equity and liabilities | 10/49 | €71,441 | €48,739 | -€22,703 | -31.8% |
| Equity | 10/15 | €33,260 | €31,427 | -€1,833 | -5.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,260 | €28,260 | = | 0.0% |
| Distributable reserves | 133 | €28,260 | €28,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,833 | -€1,833 | |
| Amounts payable | 17/49 | €38,181 | €17,312 | -€20,869 | -54.7% |
| Amounts payable within one year | 42/48 | €34,891 | €13,895 | -€20,996 | -60.2% |
| Trade debts | 44 | €6,408 | - | -€6,408 | |
| Suppliers | 440/4 | €6,408 | - | -€6,408 | |
| Taxes, remuneration and social security | 45 | €28,483 | €13,895 | -€14,588 | -51.2% |
| Taxes | 450/3 | €28,003 | €13,895 | -€14,108 | -50.4% |
| Remuneration and social security | 454/9 | €480 | - | -€480 | |
| Accrued charges and deferred income | 492/3 | €3,291 | €3,417 | +€126 | +3.8% |
| Non-recurring operating income | 76A | - | €5,445 | +€5,445 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,920 | €226 | -€1,695 | -88.3% |
| Other operating charges | 640/8 | €387 | €415 | +€28 | +7.2% |
| Non-recurring operating charges | 66A | - | €48,200 | +€48,200 | |
| Gross operating margin | 9900 | €44,080 | €46,915 | +€2,835 | +6.4% |
| Operating profit (loss) | 9901 | €41,772 | -€1,925 | -€43,698 | |
| Financial income | 75/76B | €103 | €502 | +€399 | +386% |
| Recurring financial income | 75 | €103 | €502 | +€399 | +386% |
| Financial charges | 65/66B | €15 | €278 | +€264 | +1,800% |
| Recurring financial charges | 65 | €15 | €278 | +€264 | +1,800% |
| Profit (loss) for the period before taxes | 9903 | €41,861 | -€1,701 | -€43,562 | |
| Income taxes | 67/77 | €13,601 | €132 | -€13,469 | -99.0% |
| Profit (loss) for the period | 9904 | €28,260 | -€1,833 | -€30,093 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,260 | -€1,833 | -€30,093 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 8 November 2026 via checked.be.