Jérôme De Ruyver: what changed
What changed
Jérôme De Ruyver
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€103,289
2025 · €82,335+€20,954
Equity
€108,324
2025 · €89,535+€18,789
Cash
€126,525
2025 · €108,502+€18,023
Balance sheet total
€136,856
2025 · €109,258+€27,598
Largest movements
Assets
- Cash +€18,023
up €18,023 (+16.6%), from €108,502 to €126,525
mainly Net result for the year (+€103,289) and Other debts (+€4,397)
- Tangible fixed assets +€9,554
new in 2026: €9,554
Equity and liabilities
- Reserves +€18,789
up €18,789 (+22.2%), from €84,535 to €103,324
- Other debts +€4,397
up €4,397 (+1,458%), from €302 to €4,699
- Tax, wage and social debts +€3,107
up €3,107 (+18.5%), from €16,840 to €19,948
of which Remuneration and social security: +€3,100
Income statement
- Gross operating margin +€30,261
up €30,261 (+28.3%), from €106,785 to €137,046
- Taxes +€7,319
up €7,319 (+32.5%), from €22,554 to €29,873
- Depreciation +€2,167
new in 2026: €2,167
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
€82,335
Gross operating margin
+€30,261
Depreciation
-€2,167
Other operating charges
-€261
Financial income
-€1
Financial charges
+€440
Taxes
-€7,319
Result 2026
€103,289
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
+€114,282
Investment
-€11,721
Financing
-€84,538
Cash 2025
€108,502
From operations (derived)
+€114,282
Net result for the year
+€103,289
Depreciation
+€2,167
Smaller working-capital items
-€22
Trade debts
+€993
Tax, wage and social debts
+€3,107
Other debts
+€4,397
Accrued charges and deferred income
+€350
Investment (derived)
-€11,721
Investment in fixed assets (net)
-€11,721
Financing
-€84,538
Short-term financial debts
-€38
Contributions, distributions and other
-€84,500
Cash 2026
€126,525
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,258 | €136,856 | +€27,598 | +25.3% |
| Fixed assets | 21/28 | - | €9,554 | +€9,554 | |
| Tangible fixed assets | 22/27 | - | €9,554 | +€9,554 | |
| Furniture and vehicles | 24 | - | €9,554 | +€9,554 | |
| Current assets | 29/58 | €109,258 | €127,302 | +€18,044 | +16.5% |
| Amounts receivable within one year | 40/41 | €27 | - | -€27 | |
| Trade receivables | 40 | €27 | - | -€27 | |
| Cash at bank and in hand | 54/58 | €108,502 | €126,525 | +€18,023 | +16.6% |
| Deferred charges and accrued income | 490/1 | €729 | €777 | +€48 | +6.6% |
| Total equity and liabilities | 10/49 | €109,258 | €136,856 | +€27,598 | +25.3% |
| Equity | 10/15 | €89,535 | €108,324 | +€18,789 | +21.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €84,535 | €103,324 | +€18,789 | +22.2% |
| Distributable reserves | 133 | €84,535 | €103,324 | +€18,789 | +22.2% |
| Amounts payable | 17/49 | €19,723 | €28,532 | +€8,809 | +44.7% |
| Amounts payable within one year | 42/48 | €19,373 | €27,832 | +€8,459 | +43.7% |
| Financial debts | 43 | €38 | - | -€38 | |
| Credit institutions | 430/8 | €38 | - | -€38 | |
| Trade debts | 44 | €2,193 | €3,186 | +€993 | +45.3% |
| Suppliers | 440/4 | €2,193 | €3,186 | +€993 | +45.3% |
| Taxes, remuneration and social security | 45 | €16,840 | €19,948 | +€3,107 | +18.5% |
| Taxes | 450/3 | €13,840 | €13,848 | +€7 | +0.1% |
| Remuneration and social security | 454/9 | €3,000 | €6,100 | +€3,100 | +103% |
| Other amounts payable | 47/48 | €302 | €4,699 | +€4,397 | +1,458% |
| Accrued charges and deferred income | 492/3 | €350 | €700 | +€350 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,167 | +€2,167 | |
| Other operating charges | 640/8 | €1,100 | €1,361 | +€261 | +23.8% |
| Gross operating margin | 9900 | €106,785 | €137,046 | +€30,261 | +28.3% |
| Operating profit (loss) | 9901 | €105,685 | €133,518 | +€27,833 | +26.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €797 | €356 | -€440 | -55.3% |
| Recurring financial charges | 65 | €797 | €356 | -€440 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €104,889 | €133,162 | +€28,273 | +27.0% |
| Income taxes | 67/77 | €22,554 | €29,873 | +€7,319 | +32.5% |
| Profit (loss) for the period | 9904 | €82,335 | €103,289 | +€20,954 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,335 | €103,289 | +€20,954 | +25.4% |
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 3 November 2026 via checked.be.