Joaquim Heirman: what changed
What changed
Joaquim Heirman
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€75,837
2024 · €71,728+€4,109
Equity
€223,080
2024 · €177,243+€45,837
Cash
€260,082
2024 · €232,213+€27,869
Balance sheet total
€270,636
2024 · €237,297+€33,339
Largest movements
Assets
- Cash +€27,869
up €27,869 (+12.0%), from €232,213 to €260,082
mainly Net result for the year (+€75,837) and Tax, wage and social debts (+€6,387)
- Receivables within one year +€6,773
new in 2025: €6,773
Equity and liabilities
- Reserves +€45,837
up €45,837 (+28.3%), from €162,243 to €208,080
- Other debts -€17,541
down €17,541 (-36.9%), from €47,541 to €30,000
- Tax, wage and social debts +€6,387
up €6,387 (+64.1%), from €9,961 to €16,349
Income statement
- Gross operating margin +€4,864
up €4,864 (+5.3%), from €91,882 to €96,746
- Taxes +€1,584
up €1,584 (+8.2%), from €19,293 to €20,877
- Financial income +€972
up €972 (+108%), from €900 to €1,872
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
€71,728
Gross operating margin
+€4,864
Depreciation
-€5
Other operating charges
-€44
Financial income
+€972
Financial charges
-€93
Taxes
-€1,584
Result 2025
€75,837
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
+€58,528
Investment
-€660
Financing
-€30,000
Cash 2024
€232,213
From operations (derived)
+€58,528
Net result for the year
+€75,837
Depreciation
+€666
Receivables within one year
-€6,773
Deferred charges and accrued income
+€1,296
Trade debts
-€1,412
Tax, wage and social debts
+€6,387
Other debts
-€17,541
Accrued charges and deferred income
+€67
Investment (derived)
-€660
Investment in fixed assets (net)
-€660
Financing
-€30,000
Contributions, distributions and other
-€30,000
Cash 2025
€260,082
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,297 | €270,636 | +€33,339 | +14.0% |
| Fixed assets | 21/28 | €3,789 | €3,782 | -€7 | -0.2% |
| Tangible fixed assets | 22/27 | €3,789 | €3,782 | -€7 | -0.2% |
| Furniture and vehicles | 24 | €2,067 | €2,309 | +€243 | +11.7% |
| Other tangible fixed assets | 26 | €1,722 | €1,472 | -€250 | -14.5% |
| Current assets | 29/58 | €233,509 | €266,854 | +€33,345 | +14.3% |
| Amounts receivable within one year | 40/41 | - | €6,773 | +€6,773 | |
| Other amounts receivable | 41 | - | €6,773 | +€6,773 | |
| Cash at bank and in hand | 54/58 | €232,213 | €260,082 | +€27,869 | +12.0% |
| Deferred charges and accrued income | 490/1 | €1,296 | €0 | -€1,296 | -100% |
| Total equity and liabilities | 10/49 | €237,297 | €270,636 | +€33,339 | +14.0% |
| Equity | 10/15 | €177,243 | €223,080 | +€45,837 | +25.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €162,243 | €208,080 | +€45,837 | +28.3% |
| Distributable reserves | 133 | €162,243 | €208,080 | +€45,837 | +28.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €60,054 | €47,556 | -€12,499 | -20.8% |
| Amounts payable within one year | 42/48 | €59,054 | €46,489 | -€12,566 | -21.3% |
| Trade debts | 44 | €1,552 | €140 | -€1,412 | -91.0% |
| Suppliers | 440/4 | €1,552 | €140 | -€1,412 | -91.0% |
| Taxes, remuneration and social security | 45 | €9,961 | €16,349 | +€6,387 | +64.1% |
| Taxes | 450/3 | €9,961 | €16,349 | +€6,387 | +64.1% |
| Other amounts payable | 47/48 | €47,541 | €30,000 | -€17,541 | -36.9% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,067 | +€67 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | €666 | +€5 | +0.7% |
| Other operating charges | 640/8 | €1,020 | €1,065 | +€44 | +4.4% |
| Gross operating margin | 9900 | €91,882 | €96,746 | +€4,864 | +5.3% |
| Operating profit (loss) | 9901 | €90,200 | €95,015 | +€4,814 | +5.3% |
| Financial income | 75/76B | €900 | €1,872 | +€972 | +108% |
| Recurring financial income | 75 | €900 | €1,872 | +€972 | +108% |
| Financial charges | 65/66B | €79 | €172 | +€93 | +118% |
| Recurring financial charges | 65 | €79 | €172 | +€93 | +118% |
| Profit (loss) for the period before taxes | 9903 | €91,021 | €96,715 | +€5,693 | +6.3% |
| Income taxes | 67/77 | €19,293 | €20,877 | +€1,584 | +8.2% |
| Profit (loss) for the period | 9904 | €71,728 | €75,837 | +€4,109 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,728 | €75,837 | +€4,109 | +5.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.