Karel Janssens: what changed
What changed
Karel Janssens
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€167,472
2024 · €150,175+€17,297
Equity
€690,429
2024 · €571,728+€118,701
Cash
€328,956
2024 · €317,778+€11,179
Balance sheet total
€820,018
2024 · €708,478+€111,540
Largest movements
Assets
- Receivables within one year +€113,284
up €113,284 (+215%), from €52,777 to €166,061
of which Other amounts receivable: +€69,440
- Tangible fixed assets -€11,699
down €11,699 (-6.0%), from €194,196 to €182,497
of which Furniture and vehicles: -€12,654
- Cash +€11,179
up €11,179 (+3.5%), from €317,778 to €328,956
mainly Net result for the year (+€167,472) and Depreciation (+€20,250)
Equity and liabilities
- Reserves +€118,701
up €118,701 (+21.2%), from €559,328 to €678,029
- Debts after one year -€9,885
down €9,885 (-10.6%), from €92,821 to €82,936
Income statement
- Gross operating margin +€12,934
up €12,934 (+5.3%), from €244,229 to €257,163
- Depreciation -€7,251
down €7,251 (-26.4%), from €27,501 to €20,250
- Taxes +€6,741
up €6,741 (+10.4%), from €64,809 to €71,550
- Financial income +€3,850
up €3,850 (+104%), from €3,698 to €7,548
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
€150,175
Gross operating margin
+€12,934
Depreciation
+€7,251
Other operating charges
-€310
Financial income
+€3,850
Financial charges
+€312
Taxes
-€6,741
Result 2025
€167,472
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
+€79,430
Investment
-€9,962
Financing
-€58,289
Cash 2024
€317,778
From operations (derived)
+€79,430
Net result for the year
+€167,472
Depreciation
+€20,250
Receivables after one year
+€4,294
Receivables within one year
-€113,284
Deferred charges and accrued income
-€1,659
Trade debts
-€2,032
Tax, wage and social debts
+€4,388
Accrued charges and deferred income
+€1
Investment (derived)
-€9,962
Investment in fixed assets (net)
-€9,962
Financing
-€58,289
Debts after one year
-€9,885
Current portion of long-term debt
+€367
Contributions, distributions and other
-€48,771
Cash 2025
€328,956
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €708,478 | €820,018 | +€111,540 | +15.7% |
| Fixed assets | 21/28 | €216,907 | €206,619 | -€10,288 | -4.7% |
| Tangible fixed assets | 22/27 | €194,196 | €182,497 | -€11,699 | -6.0% |
| Land and buildings | 22 | €158,229 | €159,321 | +€1,092 | +0.7% |
| Plant, machinery and equipment | 23 | €138 | - | -€138 | |
| Furniture and vehicles | 24 | €35,830 | €23,176 | -€12,654 | -35.3% |
| Financial fixed assets | 28 | €22,711 | €24,122 | +€1,412 | +6.2% |
| Current assets | 29/58 | €491,571 | €613,399 | +€121,828 | +24.8% |
| Amounts receivable after more than one year | 29 | €84,811 | €80,517 | -€4,294 | -5.1% |
| Other amounts receivable | 291 | €84,811 | €80,517 | -€4,294 | -5.1% |
| Amounts receivable within one year | 40/41 | €52,777 | €166,061 | +€113,284 | +215% |
| Trade receivables | 40 | €1,164 | €45,009 | +€43,844 | +3,765% |
| Other amounts receivable | 41 | €51,613 | €121,053 | +€69,440 | +135% |
| Current investments | 50/53 | €35,000 | €35,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €317,778 | €328,956 | +€11,179 | +3.5% |
| Deferred charges and accrued income | 490/1 | €1,205 | €2,864 | +€1,659 | +138% |
| Total equity and liabilities | 10/49 | €708,478 | €820,018 | +€111,540 | +15.7% |
| Equity | 10/15 | €571,728 | €690,429 | +€118,701 | +20.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €559,328 | €678,029 | +€118,701 | +21.2% |
| Distributable reserves | 133 | €559,328 | €678,029 | +€118,701 | +21.2% |
| Amounts payable | 17/49 | €136,750 | €129,589 | -€7,160 | -5.2% |
| Amounts payable after more than one year | 17 | €92,821 | €82,936 | -€9,885 | -10.6% |
| Financial debts | 170/4 | €92,821 | €82,936 | -€9,885 | -10.6% |
| Amounts payable within one year | 42/48 | €43,863 | €46,586 | +€2,724 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €9,518 | €9,885 | +€367 | +3.9% |
| Trade debts | 44 | €8,126 | €6,094 | -€2,032 | -25.0% |
| Suppliers | 440/4 | €8,126 | €6,094 | -€2,032 | -25.0% |
| Taxes, remuneration and social security | 45 | €26,219 | €30,607 | +€4,388 | +16.7% |
| Taxes | 450/3 | €26,219 | €30,607 | +€4,388 | +16.7% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | - | €124 | +€124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,501 | €20,250 | -€7,251 | -26.4% |
| Other operating charges | 640/8 | €1,094 | €1,404 | +€310 | +28.3% |
| Gross operating margin | 9900 | €244,229 | €257,163 | +€12,934 | +5.3% |
| Operating profit (loss) | 9901 | €215,633 | €235,509 | +€19,875 | +9.2% |
| Financial income | 75/76B | €3,698 | €7,548 | +€3,850 | +104% |
| Recurring financial income | 75 | €3,698 | €7,548 | +€3,850 | +104% |
| Financial charges | 65/66B | €4,348 | €4,036 | -€312 | -7.2% |
| Recurring financial charges | 65 | €4,348 | €4,036 | -€312 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €214,984 | €239,022 | +€24,038 | +11.2% |
| Income taxes | 67/77 | €64,809 | €71,550 | +€6,741 | +10.4% |
| Profit (loss) for the period | 9904 | €150,175 | €167,472 | +€17,297 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €150,175 | €167,472 | +€17,297 | +11.5% |
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 3 November 2026 via checked.be.