Jan Bogaert: what changed
What changed
Jan Bogaert
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€927,074
2025 · €708,902+€218,172
Equity
€1.0m
2025 · €671,903+€338,839
Cash
€127,029
2025 · €103,024+€24,004
Balance sheet total
€2.1m
2025 · €1.7m+€448,142
Largest movements
Assets
- Current investments +€388,604
up €388,604 (+50.5%), from €770,250 to €1.2m
- Tangible fixed assets +€38,543
up €38,543 (+5.8%), from €666,874 to €705,418
of which Furniture and vehicles: +€42,524
- Cash +€24,004
up €24,004 (+23.3%), from €103,024 to €127,029
mainly Net result for the year (+€927,074) and Other debts (+€240,794)
Equity and liabilities
- Reserves +€338,839
up €338,839 (+51.9%), from €653,303 to €992,142
of which Distributable reserves: +€338,839
- Other debts +€240,794
up €240,794 (+48.2%), from €500,000 to €740,794
- Tax, wage and social debts -€72,257
down €72,257 (-56.0%), from €129,076 to €56,819
- Debts after one year -€61,454
down €61,454 (-20.1%), from €305,872 to €244,417
Income statement
- Financial income +€189,902
up €189,902 (+48,405%), from €392 to €190,294
- Gross operating margin +€62,540
up €62,540 (+6.3%), from €990,149 to €1.1m
- Taxes +€29,168
up €29,168 (+11.0%), from €264,845 to €294,012
Change in the result, 2025 to 2026
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 2025
€708,902
Gross operating margin
+€62,540
Depreciation
-€6,015
Other operating charges
+€234
Financial income
+€189,902
Financial charges
+€679
Taxes
-€29,168
Result 2026
€927,074
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
-€442,143
Financing
-€648,763
Cash 2025
€103,024
From operations (derived)
+€1.1m
Net result for the year
+€927,074
Depreciation
+€14,995
Receivables within one year
+€4,324
Smaller working-capital items
-€21
Tax, wage and social debts
-€72,257
Other debts
+€240,794
Investment (derived)
-€442,143
Investment in fixed assets (net)
-€53,539
Current investments
-€388,604
Financing
-€648,763
Debts after one year
-€61,454
Current portion of long-term debt
+€927
Contributions, distributions and other
-€588,235
Cash 2026
€127,029
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,669,621 | €2,117,763 | +€448,142 | +26.8% |
| Fixed assets | 21/28 | €786,874 | €825,418 | +€38,543 | +4.9% |
| Tangible fixed assets | 22/27 | €666,874 | €705,418 | +€38,543 | +5.8% |
| Land and buildings | 22 | €657,332 | €652,158 | -€5,174 | -0.8% |
| Plant, machinery and equipment | 23 | €0 | €1,193 | +€1,193 | |
| Furniture and vehicles | 24 | €9,542 | €52,066 | +€42,524 | +446% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €882,746 | €1,292,345 | +€409,599 | +46.4% |
| Amounts receivable within one year | 40/41 | €4,324 | €0 | -€4,324 | -100% |
| Other amounts receivable | 41 | €4,324 | €0 | -€4,324 | -100% |
| Current investments | 50/53 | €770,250 | €1,158,854 | +€388,604 | +50.5% |
| Cash at bank and in hand | 54/58 | €103,024 | €127,029 | +€24,004 | +23.3% |
| Deferred charges and accrued income | 490/1 | €5,147 | €6,462 | +€1,315 | +25.5% |
| Total equity and liabilities | 10/49 | €1,669,621 | €2,117,763 | +€448,142 | +26.8% |
| Equity | 10/15 | €671,903 | €1,010,742 | +€338,839 | +50.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €653,303 | €992,142 | +€338,839 | +51.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,753 | €9,753 | = | 0.0% |
| Distributable reserves | 133 | €641,690 | €980,529 | +€338,839 | +52.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €997,717 | €1,107,021 | +€109,303 | +11.0% |
| Amounts payable after more than one year | 17 | €305,872 | €244,417 | -€61,454 | -20.1% |
| Financial debts | 170/4 | €305,872 | €244,417 | -€61,454 | -20.1% |
| Amounts payable within one year | 42/48 | €691,845 | €862,603 | +€170,758 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €60,528 | €61,454 | +€927 | +1.5% |
| Trade debts | 44 | €2,241 | €3,535 | +€1,294 | +57.7% |
| Suppliers | 440/4 | €2,241 | €3,535 | +€1,294 | +57.7% |
| Taxes, remuneration and social security | 45 | €129,076 | €56,819 | -€72,257 | -56.0% |
| Taxes | 450/3 | €129,076 | €56,819 | -€72,257 | -56.0% |
| Other amounts payable | 47/48 | €500,000 | €740,794 | +€240,794 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,981 | €14,995 | +€6,015 | +67.0% |
| Other operating charges | 640/8 | €1,550 | €1,316 | -€234 | -15.1% |
| Gross operating margin | 9900 | €990,149 | €1,052,689 | +€62,540 | +6.3% |
| Operating profit (loss) | 9901 | €979,618 | €1,036,377 | +€56,759 | +5.8% |
| Financial income | 75/76B | €392 | €190,294 | +€189,902 | +48,405% |
| Recurring financial income | 75 | €392 | €190,294 | +€189,902 | +48,405% |
| Financial charges | 65/66B | €6,264 | €5,584 | -€679 | -10.8% |
| Recurring financial charges | 65 | €6,264 | €5,584 | -€679 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €973,747 | €1,221,087 | +€247,340 | +25.4% |
| Income taxes | 67/77 | €264,845 | €294,012 | +€29,168 | +11.0% |
| Profit (loss) for the period | 9904 | €708,902 | €927,074 | +€218,172 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €708,902 | €927,074 | +€218,172 | +30.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.