FRANCOIS TULKENS: what changed
What changed
FRANCOIS TULKENS
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€307,053
2024 · €309,763-€2,711
Equity
€1.7m
2024 · €1.7m+€71,053
Cash
€1.0m
2024 · €530,887+€506,024
Balance sheet total
€2.0m
2024 · €2.0m+€10,465
Largest movements
Assets
- Cash +€506,024
up €506,024 (+95.3%), from €530,887 to €1.0m
mainly Current investments (+€407,060) and Net result for the year (+€307,053)
- Current investments -€407,060
down €407,060 (-32.6%), from €1.2m to €840,332
- Receivables within one year -€81,098
down €81,098 (-59.9%), from €135,461 to €54,363
of which Trade receivables: -€94,674
Equity and liabilities
- Reserves +€71,050
up €71,050 (+4.3%), from €1.6m to €1.7m
of which Distributable reserves: +€71,050
- Other debts -€42,219
down €42,219 (-16.0%), from €263,160 to €220,941
Income statement
- Gross operating margin +€10,611
up €10,611 (+2.4%), from €446,100 to €456,710
- Depreciation +€9,364
up €9,364 (+318%), from €2,945 to €12,308
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
€309,763
Gross operating margin
+€10,611
Depreciation
-€9,364
Other operating charges
+€1,156
Financial income
-€3,012
Financial charges
-€73
Taxes
-€2,029
Result 2025
€307,053
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
+€337,878
Investment
+€404,146
Financing
-€236,000
Cash 2024
€530,887
From operations (derived)
+€337,878
Net result for the year
+€307,053
Depreciation
+€12,308
Receivables within one year
+€81,098
Deferred charges and accrued income
-€1,994
Trade debts
-€13,564
Tax, wage and social debts
-€4,805
Other debts
-€42,219
Investment (derived)
+€404,146
Investment in fixed assets (net)
-€2,914
Current investments
+€407,060
Financing
-€236,000
Contributions, distributions and other
-€236,000
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,005,076 | €2,015,541 | +€10,465 | +0.5% |
| Fixed assets | 21/28 | €90,758 | €81,364 | -€9,394 | -10.4% |
| Tangible fixed assets | 22/27 | €88,155 | €78,761 | -€9,394 | -10.7% |
| Furniture and vehicles | 24 | €52,921 | €42,475 | -€10,446 | -19.7% |
| Other tangible fixed assets | 26 | €35,234 | €36,286 | +€1,052 | +3.0% |
| Financial fixed assets | 28 | €2,603 | €2,603 | = | 0.0% |
| Current assets | 29/58 | €1,914,318 | €1,934,177 | +€19,860 | +1.0% |
| Amounts receivable within one year | 40/41 | €135,461 | €54,363 | -€81,098 | -59.9% |
| Trade receivables | 40 | €99,192 | €4,518 | -€94,674 | -95.4% |
| Other amounts receivable | 41 | €36,269 | €49,845 | +€13,577 | +37.4% |
| Current investments | 50/53 | €1,247,393 | €840,332 | -€407,060 | -32.6% |
| Cash at bank and in hand | 54/58 | €530,887 | €1,036,911 | +€506,024 | +95.3% |
| Deferred charges and accrued income | 490/1 | €577 | €2,571 | +€1,994 | +345% |
| Total equity and liabilities | 10/49 | €2,005,076 | €2,015,541 | +€10,465 | +0.5% |
| Equity | 10/15 | €1,667,994 | €1,739,047 | +€71,053 | +4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,637,860 | €1,708,910 | +€71,050 | +4.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,636,000 | €1,707,050 | +€71,050 | +4.3% |
| Profit (loss) carried forward | 14 | €17,734 | €17,737 | +€3 | 0.0% |
| Amounts payable | 17/49 | €337,082 | €276,494 | -€60,588 | -18.0% |
| Amounts payable within one year | 42/48 | €337,082 | €276,494 | -€60,588 | -18.0% |
| Trade debts | 44 | €21,979 | €8,415 | -€13,564 | -61.7% |
| Suppliers | 440/4 | €21,979 | €8,415 | -€13,564 | -61.7% |
| Taxes, remuneration and social security | 45 | €51,942 | €47,137 | -€4,805 | -9.3% |
| Taxes | 450/3 | €51,942 | €47,137 | -€4,805 | -9.3% |
| Other amounts payable | 47/48 | €263,160 | €220,941 | -€42,219 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,945 | €12,308 | +€9,364 | +318% |
| Other operating charges | 640/8 | €2,331 | €1,174 | -€1,156 | -49.6% |
| Gross operating margin | 9900 | €446,100 | €456,710 | +€10,611 | +2.4% |
| Operating profit (loss) | 9901 | €440,824 | €443,228 | +€2,403 | +0.5% |
| Financial income | 75/76B | €10,887 | €7,875 | -€3,012 | -27.7% |
| Recurring financial income | 75 | €10,887 | €7,875 | -€3,012 | -27.7% |
| Financial charges | 65/66B | €191 | €264 | +€73 | +38.5% |
| Recurring financial charges | 65 | €191 | €264 | +€73 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €451,521 | €450,839 | -€682 | -0.2% |
| Income taxes | 67/77 | €141,757 | €143,786 | +€2,029 | +1.4% |
| Profit (loss) for the period | 9904 | €309,763 | €307,053 | -€2,711 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €309,763 | €307,053 | -€2,711 | -0.9% |
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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 2 November 2026 via checked.be.