Katia Pszeniczko: what changed
What changed
Katia Pszeniczko
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€22,531
2024 · €14,967+€7,564
Equity
€24,260
2024 · €59,729-€35,469
Cash
€51,168
2024 · €50,777+€391
Balance sheet total
€115,514
2024 · €146,806-€31,292
Largest movements
Assets
- Tangible fixed assets -€28,214
down €28,214 (-36.0%), from €78,438 to €50,224
of which Furniture and vehicles: -€15,146
- Receivables within one year -€5,761
down €5,761 (-32.8%), from €17,591 to €11,830
of which Trade receivables: -€5,761
- Deferred charges and accrued income +€2,292
up €2,292, from €0 to €2,292
Equity and liabilities
- Profit (loss) carried forward -€35,469
down €35,469 (-60.4%), from €58,729 to €23,260
- Other debts +€12,204
up €12,204 (+21.3%), from €57,346 to €69,550
- Debts after one year -€6,036
down €6,036 (-46.8%), from €12,895 to €6,859
- Tax, wage and social debts -€2,279
down €2,279 (-20.7%), from €11,014 to €8,735
Income statement
- Gross operating margin +€8,882
up €8,882 (+17.4%), from €50,950 to €59,832
- Taxes +€1,998
up €1,998 (+39.7%), from €5,035 to €7,033
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
€14,967
Gross operating margin
+€8,882
Depreciation
+€385
Other operating charges
-€35
Financial income
+€0
Financial charges
+€330
Taxes
-€1,998
Result 2025
€22,531
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
+€64,157
Investment
€0
Financing
-€63,766
Cash 2024
€50,777
From operations (derived)
+€64,157
Net result for the year
+€22,531
Depreciation
+€28,214
Receivables within one year
+€5,761
Deferred charges and accrued income
-€2,292
Trade debts
+€18
Tax, wage and social debts
-€2,279
Other debts
+€12,204
Financing
-€63,766
Debts after one year
-€6,036
Current portion of long-term debt
+€270
Contributions, distributions and other
-€58,000
Cash 2025
€51,168
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,806 | €115,514 | -€31,292 | -21.3% |
| Fixed assets | 21/28 | €78,438 | €50,224 | -€28,214 | -36.0% |
| Tangible fixed assets | 22/27 | €78,438 | €50,224 | -€28,214 | -36.0% |
| Land and buildings | 22 | €61,382 | €48,314 | -€13,067 | -21.3% |
| Furniture and vehicles | 24 | €17,056 | €1,910 | -€15,146 | -88.8% |
| Current assets | 29/58 | €68,369 | €65,290 | -€3,079 | -4.5% |
| Amounts receivable within one year | 40/41 | €17,591 | €11,830 | -€5,761 | -32.8% |
| Trade receivables | 40 | €17,591 | €11,830 | -€5,761 | -32.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €50,777 | €51,168 | +€391 | +0.8% |
| Deferred charges and accrued income | 490/1 | €0 | €2,292 | +€2,292 | |
| Total equity and liabilities | 10/49 | €146,806 | €115,514 | -€31,292 | -21.3% |
| Equity | 10/15 | €59,729 | €24,260 | -€35,469 | -59.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,729 | €23,260 | -€35,469 | -60.4% |
| Amounts payable | 17/49 | €87,077 | €91,254 | +€4,177 | +4.8% |
| Amounts payable after more than one year | 17 | €12,895 | €6,859 | -€6,036 | -46.8% |
| Financial debts | 170/4 | €12,895 | €6,859 | -€6,036 | -46.8% |
| Amounts payable within one year | 42/48 | €74,182 | €84,396 | +€10,213 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €5,766 | €6,036 | +€270 | +4.7% |
| Trade debts | 44 | €57 | €75 | +€18 | +30.7% |
| Suppliers | 440/4 | €57 | €75 | +€18 | +30.7% |
| Taxes, remuneration and social security | 45 | €11,014 | €8,735 | -€2,279 | -20.7% |
| Taxes | 450/3 | €11,014 | €8,735 | -€2,279 | -20.7% |
| Other amounts payable | 47/48 | €57,346 | €69,550 | +€12,204 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,599 | €28,214 | -€385 | -1.3% |
| Other operating charges | 640/8 | €1,132 | €1,167 | +€35 | +3.1% |
| Gross operating margin | 9900 | €50,950 | €59,832 | +€8,882 | +17.4% |
| Operating profit (loss) | 9901 | €21,220 | €30,452 | +€9,232 | +43.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,218 | €888 | -€330 | -27.1% |
| Recurring financial charges | 65 | €1,218 | €888 | -€330 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €20,001 | €29,564 | +€9,563 | +47.8% |
| Income taxes | 67/77 | €5,035 | €7,033 | +€1,998 | +39.7% |
| Profit (loss) for the period | 9904 | €14,967 | €22,531 | +€7,564 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,967 | €22,531 | +€7,564 | +50.5% |
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 2 November 2026 via checked.be.