Joanna Goyder: what changed
What changed
Joanna Goyder
NACE 69.109, Other legal services
filed annual accounts (NBB)
Net result for the year
€89,917
2024 · €86,507+€3,410
Equity
€613,163
2024 · €523,246+€89,917
Cash
€44,921
2024 · €39,819+€5,102
Balance sheet total
€732,598
2024 · €646,198+€86,400
Largest movements
Assets
- Current investments +€81,861
up €81,861 (+13.6%), from €601,282 to €683,143
Equity and liabilities
- Reserves +€89,917
up €89,917 (+17.8%), from €506,292 to €596,209
of which Distributable reserves: +€89,917
Income statement
- Gross operating margin +€6,829
up €6,829 (+5.9%), from €116,351 to €123,180
- Financial income -€1,834
down €1,834 (-42.5%), from €4,319 to €2,485
- Taxes +€1,551
up €1,551 (+4.6%), from €33,736 to €35,286
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
€86,507
Gross operating margin
+€6,829
Other operating charges
-€12
Financial income
-€1,834
Financial charges
-€22
Taxes
-€1,551
Result 2025
€89,917
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
+€86,964
Investment
-€81,861
Financing
€0
Cash 2024
€39,819
From operations (derived)
+€86,964
Net result for the year
+€89,917
Receivables within one year
-€639
Deferred charges and accrued income
+€1,202
Trade debts
-€233
Tax, wage and social debts
-€3,570
Other debts
+€287
Investment (derived)
-€81,861
Current investments
-€81,861
Cash 2025
€44,921
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €646,198 | €732,598 | +€86,400 | +13.4% |
| Fixed assets | 21/28 | €215 | €215 | = | 0.0% |
| Financial fixed assets | 28 | €215 | €215 | = | 0.0% |
| Current assets | 29/58 | €645,983 | €732,383 | +€86,400 | +13.4% |
| Amounts receivable within one year | 40/41 | €1,969 | €2,608 | +€639 | +32.4% |
| Other amounts receivable | 41 | €1,969 | €2,608 | +€639 | +32.4% |
| Current investments | 50/53 | €601,282 | €683,143 | +€81,861 | +13.6% |
| Cash at bank and in hand | 54/58 | €39,819 | €44,921 | +€5,102 | +12.8% |
| Deferred charges and accrued income | 490/1 | €2,913 | €1,711 | -€1,202 | -41.3% |
| Total equity and liabilities | 10/49 | €646,198 | €732,598 | +€86,400 | +13.4% |
| Equity | 10/15 | €523,246 | €613,163 | +€89,917 | +17.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €506,292 | €596,209 | +€89,917 | +17.8% |
| 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 | €504,432 | €594,349 | +€89,917 | +17.8% |
| Profit (loss) carried forward | 14 | €4,554 | €4,554 | = | 0.0% |
| Amounts payable | 17/49 | €122,952 | €119,435 | -€3,517 | -2.9% |
| Amounts payable within one year | 42/48 | €122,952 | €119,435 | -€3,517 | -2.9% |
| Trade debts | 44 | €2,012 | €1,778 | -€233 | -11.6% |
| Suppliers | 440/4 | €2,012 | €1,778 | -€233 | -11.6% |
| Taxes, remuneration and social security | 45 | €11,660 | €8,089 | -€3,570 | -30.6% |
| Taxes | 450/3 | €7,540 | €3,941 | -€3,599 | -47.7% |
| Remuneration and social security | 454/9 | €4,120 | €4,149 | +€29 | +0.7% |
| Other amounts payable | 47/48 | €109,281 | €109,567 | +€287 | +0.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €116,351 | €123,180 | +€6,829 | +5.9% |
| Operating profit (loss) | 9901 | €115,964 | €122,780 | +€6,817 | +5.9% |
| Financial income | 75/76B | €4,319 | €2,485 | -€1,834 | -42.5% |
| Recurring financial income | 75 | €4,319 | €2,485 | -€1,834 | -42.5% |
| Financial charges | 65/66B | €40 | €62 | +€22 | +56.5% |
| Recurring financial charges | 65 | €40 | €62 | +€22 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €120,243 | €125,203 | +€4,960 | +4.1% |
| Income taxes | 67/77 | €33,736 | €35,286 | +€1,551 | +4.6% |
| Profit (loss) for the period | 9904 | €86,507 | €89,917 | +€3,410 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,507 | €89,917 | +€3,410 | +3.9% |
Next steps
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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 4 November 2026 via checked.be.