FRANCOIS DEREME AVOCATS: what changed
FRANCOIS DEREME AVOCATS
Largest movements
- Current investments +€98,389
up €98,389 (+20.5%), from €480,188 to €578,577
- Cash -€71,293
down €71,293 (-49.3%), from €144,740 to €73,447
mainly Contributions, distributions and other (-€263,385) and Current investments (-€98,389)
- Deferred charges and accrued income +€20,159
up €20,159 (+2,455%), from €821 to €20,980
- Tangible fixed assets +€11,105
up €11,105 (+11.6%), from €95,446 to €106,552
of which Other tangible fixed assets: +€9,023
- Other debts +€215,820
up €215,820 (+282%), from €76,452 to €292,272
- Reserves -€137,988
down €137,988 (-21.9%), from €630,833 to €492,845
- Tax, wage and social debts -€15,854
down €15,854 (-53.9%), from €29,416 to €13,562
of which Taxes: -€16,304
- Gross operating margin -€29,336
down €29,336 (-13.7%), from €214,040 to €184,704
- Financial income +€21,074
up €21,074 (+193%), from €10,941 to €32,015
- Taxes -€3,649
down €3,649 (-6.4%), from €57,406 to €53,756
- Financial charges +€2,688
up €2,688 (+28.3%), from €9,486 to €12,174
of which Financial charges: +€2,077
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €748,790 | €810,506 | +€61,716 | +8.2% |
| Fixed assets | 21/28 | €95,446 | €106,552 | +€11,105 | +11.6% |
| Tangible fixed assets | 22/27 | €95,446 | €106,552 | +€11,105 | +11.6% |
| Land and buildings | 22 | €66,479 | €67,402 | +€923 | +1.4% |
| Furniture and vehicles | 24 | €6,073 | €7,232 | +€1,159 | +19.1% |
| Other tangible fixed assets | 26 | €22,894 | €31,917 | +€9,023 | +39.4% |
| Current assets | 29/58 | €653,343 | €703,954 | +€50,611 | +7.7% |
| Amounts receivable within one year | 40/41 | €27,594 | €30,950 | +€3,355 | +12.2% |
| Trade receivables | 40 | €18,714 | €29,709 | +€10,995 | +58.8% |
| Other amounts receivable | 41 | €8,880 | €1,241 | -€7,639 | -86.0% |
| Current investments | 50/53 | €480,188 | €578,577 | +€98,389 | +20.5% |
| Cash at bank and in hand | 54/58 | €144,740 | €73,447 | -€71,293 | -49.3% |
| Deferred charges and accrued income | 490/1 | €821 | €20,980 | +€20,159 | +2,455% |
| Total equity and liabilities | 10/49 | €748,790 | €810,506 | +€61,716 | +8.2% |
| Equity | 10/15 | €630,833 | €492,845 | -€137,988 | -21.9% |
| Reserves | 13 | €630,833 | €492,845 | -€137,988 | -21.9% |
| Distributable reserves | 133 | €630,833 | €492,845 | -€137,988 | -21.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,956 | €317,660 | +€199,704 | +169% |
| Amounts payable after more than one year | 17 | €2,700 | €2,700 | = | 0.0% |
| Other amounts payable | 178/9 | €2,700 | €2,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €115,256 | €312,570 | +€197,314 | +171% |
| Trade debts | 44 | €9,389 | €6,737 | -€2,652 | -28.2% |
| Suppliers | 440/4 | €9,389 | €6,737 | -€2,652 | -28.2% |
| Taxes, remuneration and social security | 45 | €29,416 | €13,562 | -€15,854 | -53.9% |
| Taxes | 450/3 | €29,416 | €13,112 | -€16,304 | -55.4% |
| Remuneration and social security | 454/9 | - | €450 | +€450 | |
| Other amounts payable | 47/48 | €76,452 | €292,272 | +€215,820 | +282% |
| Accrued charges and deferred income | 492/3 | - | €2,390 | +€2,390 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,424 | €16,539 | +€1,115 | +7.2% |
| Other operating charges | 640/8 | €7,501 | €8,852 | +€1,351 | +18.0% |
| Gross operating margin | 9900 | €214,040 | €184,704 | -€29,336 | -13.7% |
| Operating profit (loss) | 9901 | €191,114 | €159,313 | -€31,801 | -16.6% |
| Financial income | 75/76B | €10,941 | €32,015 | +€21,074 | +193% |
| Recurring financial income | 75 | €10,941 | €32,015 | +€21,074 | +193% |
| Financial charges | 65/66B | €9,486 | €12,174 | +€2,688 | +28.3% |
| Recurring financial charges | 65 | €9,486 | €11,563 | +€2,077 | +21.9% |
| Non-recurring financial charges | 66B | - | €611 | +€611 | |
| Profit (loss) for the period before taxes | 9903 | €192,569 | €179,154 | -€13,415 | -7.0% |
| Income taxes | 67/77 | €57,406 | €53,756 | -€3,649 | -6.4% |
| Profit (loss) for the period | 9904 | €135,163 | €125,397 | -€9,766 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €135,163 | €125,397 | -€9,766 | -7.2% |
Next steps
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 7 November 2026 via checked.be.