JOHAN VANGENECHTEN: what changed
What changed
JOHAN VANGENECHTEN
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€35,405
2024 · €56,898-€21,493
Equity
€220,363
2024 · €184,958+€35,405
Cash
€18,580
2024 · €16,741+€1,839
Balance sheet total
€560,219
2024 · €523,816+€36,403
Largest movements
Assets
- Receivables within one year +€44,375
up €44,375 (+22.9%), from €194,001 to €238,376
of which Trade receivables: +€38,449
- Tangible fixed assets -€8,717
down €8,717 (-2.8%), from €306,441 to €297,723
of which Land and buildings: -€8,143
Equity and liabilities
- Debts after one year +€69,999
up €69,999 (+63.3%), from €110,607 to €180,606
- Current portion of long-term debt -€43,521
down €43,521 (-52.3%), from €83,180 to €39,659
- Profit (loss) carried forward +€35,405
up €35,405 (+21.5%), from €164,738 to €200,143
- Other debts -€22,365
no longer reported in 2025 (was €22,365)
- Accrued charges and deferred income +€9,603
up €9,603 (+147%), from €6,549 to €16,151
Income statement
- Taxes +€19,691
up €19,691 (+982%), from €2,006 to €21,697
- Other operating charges +€1,403
new in 2025: €1,403
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
€56,898
Gross operating margin
-€353
Other operating charges
-€1,403
Financial income
+€266
Financial charges
-€312
Taxes
-€19,691
Result 2025
€35,405
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
-€25,514
Investment
+€875
Financing
+€26,478
Cash 2024
€16,741
From operations (derived)
-€25,514
Net result for the year
+€35,405
Depreciation
+€8,717
Receivables within one year
-€44,375
Deferred charges and accrued income
+€219
Provisions
-€2,567
Trade debts
-€8,165
Tax, wage and social debts
-€1,987
Other debts
-€22,365
Accrued charges and deferred income
+€9,603
Investment (derived)
+€875
Investment in fixed assets (net)
+€875
Financing
+€26,478
Debts after one year
+€69,999
Current portion of long-term debt
-€43,521
Cash 2025
€18,580
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €523,816 | €560,219 | +€36,403 | +6.9% |
| Fixed assets | 21/28 | €312,856 | €303,263 | -€9,592 | -3.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €306,441 | €297,723 | -€8,717 | -2.8% |
| Land and buildings | 22 | €305,340 | €297,196 | -€8,143 | -2.7% |
| Plant, machinery and equipment | 23 | €1,101 | €527 | -€574 | -52.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €6,415 | €5,540 | -€875 | -13.6% |
| Current assets | 29/58 | €210,960 | €256,956 | +€45,995 | +21.8% |
| Amounts receivable within one year | 40/41 | €194,001 | €238,376 | +€44,375 | +22.9% |
| Trade receivables | 40 | €36,568 | €75,017 | +€38,449 | +105% |
| Other amounts receivable | 41 | €157,432 | €163,359 | +€5,927 | +3.8% |
| Cash at bank and in hand | 54/58 | €16,741 | €18,580 | +€1,839 | +11.0% |
| Deferred charges and accrued income | 490/1 | €219 | - | -€219 | |
| Total equity and liabilities | 10/49 | €523,816 | €560,219 | +€36,403 | +6.9% |
| Equity | 10/15 | €184,958 | €220,363 | +€35,405 | +19.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,620 | €1,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,620 | €1,620 | = | 0.0% |
| Legal reserve | 130 | €1,620 | €1,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,738 | €200,143 | +€35,405 | +21.5% |
| Provisions and deferred taxes | 16 | €59,889 | €57,322 | -€2,567 | -4.3% |
| Deferred taxes | 168 | €59,889 | €57,322 | -€2,567 | -4.3% |
| Amounts payable | 17/49 | €278,970 | €282,534 | +€3,564 | +1.3% |
| Amounts payable after more than one year | 17 | €110,607 | €180,606 | +€69,999 | +63.3% |
| Financial debts | 170/4 | €110,607 | €180,606 | +€69,999 | +63.3% |
| Amounts payable within one year | 42/48 | €161,814 | €85,776 | -€76,038 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €83,180 | €39,659 | -€43,521 | -52.3% |
| Trade debts | 44 | €15,972 | €7,807 | -€8,165 | -51.1% |
| Suppliers | 440/4 | €15,972 | €7,807 | -€8,165 | -51.1% |
| Taxes, remuneration and social security | 45 | €40,298 | €38,311 | -€1,987 | -4.9% |
| Taxes | 450/3 | €16,298 | €29,688 | +€13,390 | +82.2% |
| Remuneration and social security | 454/9 | €24,000 | €8,622 | -€15,378 | -64.1% |
| Other amounts payable | 47/48 | €22,365 | - | -€22,365 | |
| Accrued charges and deferred income | 492/3 | €6,549 | €16,151 | +€9,603 | +147% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,717 | €8,717 | = | 0.0% |
| Other operating charges | 640/8 | - | €1,403 | +€1,403 | |
| Gross operating margin | 9900 | €68,373 | €68,020 | -€353 | -0.5% |
| Operating profit (loss) | 9901 | €59,655 | €57,899 | -€1,756 | -2.9% |
| Financial income | 75/76B | €5,538 | €5,804 | +€266 | +4.8% |
| Recurring financial income | 75 | €5,538 | €5,804 | +€266 | +4.8% |
| Financial charges | 65/66B | €8,856 | €9,167 | +€312 | +3.5% |
| Recurring financial charges | 65 | €8,856 | €9,167 | +€312 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €56,338 | €54,536 | -€1,802 | -3.2% |
| Transfer from deferred taxes | 780 | €2,567 | €2,567 | = | 0.0% |
| Income taxes | 67/77 | €2,006 | €21,697 | +€19,691 | +982% |
| Profit (loss) for the period | 9904 | €56,898 | €35,405 | -€21,493 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,898 | €35,405 | -€21,493 | -37.8% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.