FREDERIC DE RIDDER AVOCAT: 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.
FREDERIC DE RIDDER AVOCAT
Largest movements
- Receivables within one year +€18,473
up €18,473 (+185%), from €10,000 to €28,473
of which Trade receivables: +€17,730
- Current investments +€10,808
up €10,808 (+2.7%), from €395,977 to €406,785
- Cash -€8,045
down €8,045 (-48.9%), from €16,450 to €8,405
mainly Contributions, distributions and other (-€61,019) and Receivables within one year (-€18,473)
- Tangible fixed assets -€7,108
down €7,108 (-12.5%), from €56,960 to €49,852
of which Furniture and vehicles: -€11,542
- Other debts +€21,443
up €21,443 (+36.2%), from €59,273 to €80,716
- Contributions -€14,210
no longer reported in 2025 (was €14,210)
- Reserves +€12,282
up €12,282 (+3.5%), from €346,520 to €358,802
- Gross operating margin -€9,225
down €9,225 (-9.4%), from €98,559 to €89,334
- Depreciation +€6,844
up €6,844 (+96.1%), from €7,120 to €13,964
- Taxes -€3,452
down €3,452 (-14.1%), from €24,489 to €21,037
- Financial income +€3,172
up €3,172 (+64.7%), from €4,903 to €8,075
- Other operating charges -€2,467
down €2,467 (-74.6%), from €3,306 to €839
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 | €480,165 | €495,461 | +€15,296 | +3.2% |
| Fixed assets | 21/28 | €56,960 | €49,852 | -€7,108 | -12.5% |
| Tangible fixed assets | 22/27 | €56,960 | €49,852 | -€7,108 | -12.5% |
| Plant, machinery and equipment | 23 | €13,370 | €17,804 | +€4,434 | +33.2% |
| Furniture and vehicles | 24 | €43,590 | €32,048 | -€11,542 | -26.5% |
| Current assets | 29/58 | €423,205 | €445,609 | +€22,404 | +5.3% |
| Amounts receivable within one year | 40/41 | €10,000 | €28,473 | +€18,473 | +185% |
| Trade receivables | 40 | €10,000 | €27,730 | +€17,730 | +177% |
| Other amounts receivable | 41 | - | €743 | +€743 | |
| Current investments | 50/53 | €395,977 | €406,785 | +€10,808 | +2.7% |
| Cash at bank and in hand | 54/58 | €16,450 | €8,405 | -€8,045 | -48.9% |
| Deferred charges and accrued income | 490/1 | €778 | €1,946 | +€1,168 | +150% |
| Total equity and liabilities | 10/49 | €480,165 | €495,461 | +€15,296 | +3.2% |
| Equity | 10/15 | €395,104 | €393,176 | -€1,928 | -0.5% |
| Contributions | 10/11 | €14,210 | - | -€14,210 | |
| Reserves | 13 | €346,520 | €358,802 | +€12,282 | +3.5% |
| Distributable reserves | 133 | €346,520 | €358,802 | +€12,282 | +3.5% |
| Profit (loss) carried forward | 14 | €34,374 | €34,374 | = | 0.0% |
| Amounts payable | 17/49 | €85,061 | €102,285 | +€17,224 | +20.2% |
| Amounts payable within one year | 42/48 | €85,061 | €102,285 | +€17,224 | +20.2% |
| Trade debts | 44 | €15,136 | €14,775 | -€361 | -2.4% |
| Suppliers | 440/4 | €15,136 | €14,775 | -€361 | -2.4% |
| Taxes, remuneration and social security | 45 | €10,652 | €6,794 | -€3,858 | -36.2% |
| Taxes | 450/3 | €10,652 | €6,794 | -€3,858 | -36.2% |
| Other amounts payable | 47/48 | €59,273 | €80,716 | +€21,443 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,120 | €13,964 | +€6,844 | +96.1% |
| Other operating charges | 640/8 | €3,306 | €839 | -€2,467 | -74.6% |
| Gross operating margin | 9900 | €98,559 | €89,334 | -€9,225 | -9.4% |
| Operating profit (loss) | 9901 | €88,133 | €74,531 | -€13,602 | -15.4% |
| Financial income | 75/76B | €4,903 | €8,075 | +€3,172 | +64.7% |
| Recurring financial income | 75 | €4,903 | €8,075 | +€3,172 | +64.7% |
| Financial charges | 65/66B | €3,146 | €2,478 | -€668 | -21.2% |
| Recurring financial charges | 65 | €3,146 | €2,478 | -€668 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €89,890 | €80,128 | -€9,762 | -10.9% |
| Income taxes | 67/77 | €24,489 | €21,037 | -€3,452 | -14.1% |
| Profit (loss) for the period | 9904 | €65,401 | €59,091 | -€6,310 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,401 | €59,091 | -€6,310 | -9.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.