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Katrien Dupré Advocaat: what changed

What changed

Katrien Dupré Advocaat

BE 0778.279.696
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€59,803
2024 · €33,743+€26,060
Equity
€159,683
2024 · €117,880+€41,803
Cash
€56,181
2024 · €27,813+€28,367
Balance sheet total
€200,311
2024 · €131,071+€69,240

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€31,817

    up €31,817 (+460%), from €6,920 to €38,737

    of which Other amounts receivable: +€32,405

  • Cash +€28,367

    up €28,367 (+102%), from €27,813 to €56,181

    mainly Net result for the year (+€59,803) and Other debts (+€13,676)

  • Tangible fixed assets +€7,053

    up €7,053 (+527%), from €1,337 to €8,391

Equity and liabilities
  • Reserves +€75,547

    up €75,547 (+92.5%), from €81,636 to €157,183

  • Profit (loss) carried forward -€33,743

    no longer reported in 2025 (was €33,743)

  • Other debts +€13,676

    up €13,676 (+316%), from €4,324 to €18,000

  • Tax, wage and social debts +€11,549

    up €11,549 (+136%), from €8,518 to €20,068

Income statement
  • Gross operating margin +€34,688

    up €34,688 (+71.0%), from €48,890 to €83,579

  • Taxes +€8,802

    up €8,802 (+72.6%), from €12,128 to €20,929

Change in the result, 2024 to 2025

effect on the result

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 €33,743
Gross operating margin +€34,688
Depreciation -€52
Write-downs -€486
Other operating charges +€13
Financial income -€0
Financial charges +€699
Taxes -€8,802
Result 2025 €59,803
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€54,436
Investment -€8,069
Financing -€18,000
Cash 2024 €27,813
Net result for the year +€59,803
Depreciation +€1,016
Receivables within one year -€31,817
Deferred charges and accrued income -€2,003
Trade debts +€1,357
Tax, wage and social debts +€11,549
Other debts +€13,676
Accrued charges and deferred income +€854
Investment in fixed assets (net) -€8,069
Contributions, distributions and other -€18,000
Cash 2025 €56,181
brings cash intakes cash out
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €131,071 €200,311 +€69,240 +52.8%
Fixed assets 21/28 €1,337 €8,391 +€7,053 +527%
Tangible fixed assets 22/27 €1,337 €8,391 +€7,053 +527%
Land and buildings 22 - €2,120 +€2,120
Plant, machinery and equipment 23 - €2,216 +€2,216
Furniture and vehicles 24 €1,337 €4,054 +€2,716 +203%
Current assets 29/58 €129,734 €191,921 +€62,187 +47.9%
Amounts receivable within one year 40/41 €6,920 €38,737 +€31,817 +460%
Trade receivables 40 €6,920 €6,332 -€589 -8.5%
Other amounts receivable 41 - €32,405 +€32,405
Current investments 50/53 €95,000 €95,000 = 0.0%
Cash at bank and in hand 54/58 €27,813 €56,181 +€28,367 +102%
Deferred charges and accrued income 490/1 - €2,003 +€2,003
Total equity and liabilities 10/49 €131,071 €200,311 +€69,240 +52.8%
Equity 10/15 €117,880 €159,683 +€41,803 +35.5%
Contributions 10/11 €2,500 €2,500 = 0.0%
Reserves 13 €81,636 €157,183 +€75,547 +92.5%
Distributable reserves 133 €81,636 €157,183 +€75,547 +92.5%
Profit (loss) carried forward 14 €33,743 - -€33,743
Amounts payable 17/49 €13,191 €40,628 +€27,437 +208%
Amounts payable within one year 42/48 €12,842 €39,425 +€26,583 +207%
Trade debts 44 - €1,357 +€1,357
Suppliers 440/4 - €1,357 +€1,357
Taxes, remuneration and social security 45 €8,518 €20,068 +€11,549 +136%
Taxes 450/3 €8,518 €20,068 +€11,549 +136%
Other amounts payable 47/48 €4,324 €18,000 +€13,676 +316%
Accrued charges and deferred income 492/3 €349 €1,203 +€854 +245%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €963 €1,016 +€52 +5.4%
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) 631/4 - €486 +€486
Other operating charges 640/8 €711 €698 -€13 -1.8%
Gross operating margin 9900 €48,890 €83,579 +€34,688 +71.0%
Operating profit (loss) 9901 €47,216 €81,379 +€34,163 +72.4%
Financial income 75/76B €0 - -€0
Recurring financial income 75 €0 - -€0
Financial charges 65/66B €1,345 €646 -€699 -52.0%
Recurring financial charges 65 €1,345 €646 -€699 -52.0%
Profit (loss) for the period before taxes 9903 €45,871 €80,733 +€34,862 +76.0%
Income taxes 67/77 €12,128 €20,929 +€8,802 +72.6%
Profit (loss) for the period 9904 €33,743 €59,803 +€26,060 +77.2%
Profit (loss) for the period to be appropriated 9905 €33,743 €59,803 +€26,060 +77.2%
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.