HANCE LAW AVOCATS: what changed
What changed
HANCE LAW AVOCATS
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€342,848
2024 · €346,931-€4,083
Equity
€1.7m
2024 · €1.4m+€342,848
Cash
€1.0m
2024 · €1.2m-€133,243
Balance sheet total
€1.8m
2024 · €1.4m+€333,074
Largest movements
Assets
- Receivables after one year +€325,000
up €325,000 (+325%), from €100,000 to €425,000
- Cash -€133,243
down €133,243 (-11.4%), from €1.2m to €1.0m
mainly Receivables after one year (-€325,000) and Current investments (-€87,044)
- Current investments +€87,044
up €87,044 (+1,063%), from €8,189 to €95,233
- Receivables within one year +€70,430
up €70,430 (+50.9%), from €138,443 to €208,873
of which Trade receivables: +€77,014
Equity and liabilities
- Profit (loss) carried forward +€342,848
up €342,848 (+26.2%), from €1.3m to €1.7m
Income statement
- Gross operating margin +€93,999
up €93,999 (+15.7%), from €598,084 to €692,083
- Taxes +€92,090
up €92,090 (+80.9%), from €113,844 to €205,933
- Staff costs +€6,988
up €6,988 (+5.7%), from €123,006 to €129,993
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
€346,931
Gross operating margin
+€93,999
Staff costs
-€6,988
Depreciation
+€427
Other operating charges
+€381
Financial income
-€155
Financial charges
+€342
Taxes
-€92,090
Result 2025
€342,848
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
-€30,463
Investment
-€88,926
Financing
-€13,855
Cash 2024
€1.2m
From operations (derived)
-€30,463
Net result for the year
+€342,848
Depreciation
+€15,210
Receivables after one year
-€325,000
Receivables within one year
-€70,430
Deferred charges and accrued income
+€2,828
Provisions
-€7,500
Trade debts
+€896
Tax, wage and social debts
+€10,684
Investment (derived)
-€88,926
Investment in fixed assets (net)
-€1,881
Current investments
-€87,044
Financing
-€13,855
Debts after one year
-€2,373
Current portion of long-term debt
-€11,481
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,441,139 | €1,774,213 | +€333,074 | +23.1% |
| Fixed assets | 21/28 | €19,579 | €6,250 | -€13,329 | -68.1% |
| Intangible fixed assets | 21 | €331 | - | -€331 | |
| Tangible fixed assets | 22/27 | €18,120 | €4,082 | -€14,038 | -77.5% |
| Furniture and vehicles | 24 | €18,120 | €4,082 | -€14,038 | -77.5% |
| Financial fixed assets | 28 | €1,128 | €2,168 | +€1,040 | +92.2% |
| Current assets | 29/58 | €1,421,560 | €1,767,963 | +€346,403 | +24.4% |
| Amounts receivable after more than one year | 29 | €100,000 | €425,000 | +€325,000 | +325% |
| Other amounts receivable | 291 | €100,000 | €425,000 | +€325,000 | +325% |
| Amounts receivable within one year | 40/41 | €138,443 | €208,873 | +€70,430 | +50.9% |
| Trade receivables | 40 | €28,586 | €105,600 | +€77,014 | +269% |
| Other amounts receivable | 41 | €109,856 | €103,273 | -€6,584 | -6.0% |
| Current investments | 50/53 | €8,189 | €95,233 | +€87,044 | +1,063% |
| Cash at bank and in hand | 54/58 | €1,170,904 | €1,037,661 | -€133,243 | -11.4% |
| Deferred charges and accrued income | 490/1 | €4,024 | €1,196 | -€2,828 | -70.3% |
| Total equity and liabilities | 10/49 | €1,441,139 | €1,774,213 | +€333,074 | +23.1% |
| Equity | 10/15 | €1,374,661 | €1,717,509 | +€342,848 | +24.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €51,225 | €51,225 | = | 0.0% |
| Non-distributable reserves | 130/1 | €51,225 | €51,225 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Other | 1319 | €49,975 | €49,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,310,936 | €1,653,784 | +€342,848 | +26.2% |
| Provisions and deferred taxes | 16 | €7,500 | - | -€7,500 | |
| Provisions for liabilities and charges | 160/5 | €7,500 | - | -€7,500 | |
| Environmental obligations | 163 | €7,500 | - | -€7,500 | |
| Amounts payable | 17/49 | €58,978 | €56,704 | -€2,274 | -3.9% |
| Amounts payable after more than one year | 17 | €2,373 | - | -€2,373 | |
| Financial debts | 170/4 | €2,373 | - | -€2,373 | |
| Amounts payable within one year | 42/48 | €56,605 | €56,704 | +€99 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €12,355 | €873 | -€11,481 | -92.9% |
| Trade debts | 44 | €2,202 | €3,099 | +€896 | +40.7% |
| Suppliers | 440/4 | €2,202 | €3,099 | +€896 | +40.7% |
| Taxes, remuneration and social security | 45 | €42,048 | €52,732 | +€10,684 | +25.4% |
| Taxes | 450/3 | €37,659 | €44,984 | +€7,324 | +19.4% |
| Remuneration and social security | 454/9 | €4,389 | €7,748 | +€3,360 | +76.6% |
| Non-recurring operating income | 76A | - | €7,500 | +€7,500 | |
| Remuneration, social security and pensions | 62 | €123,006 | €129,993 | +€6,988 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,637 | €15,210 | -€427 | -2.7% |
| Other operating charges | 640/8 | €1,418 | €1,037 | -€381 | -26.9% |
| Gross operating margin | 9900 | €598,084 | €692,083 | +€93,999 | +15.7% |
| Operating profit (loss) | 9901 | €458,023 | €545,843 | +€87,819 | +19.2% |
| Financial income | 75/76B | €4,328 | €4,173 | -€155 | -3.6% |
| Recurring financial income | 75 | €4,328 | €4,173 | -€155 | -3.6% |
| Financial charges | 65/66B | €1,576 | €1,235 | -€342 | -21.7% |
| Recurring financial charges | 65 | €1,576 | €1,235 | -€342 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €460,775 | €548,781 | +€88,006 | +19.1% |
| Income taxes | 67/77 | €113,844 | €205,933 | +€92,090 | +80.9% |
| Profit (loss) for the period | 9904 | €346,931 | €342,848 | -€4,083 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €346,931 | €342,848 | -€4,083 | -1.2% |
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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 8 November 2026 via checked.be.