Laurent Dear, Avocat: what changed
What changed
Laurent Dear, Avocat
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
-€6,167
2024 · €39,374-€45,541
Equity
€89,954
2024 · €96,122-€6,167
Cash
€1,215
2024 · €7,437-€6,222
Balance sheet total
€594,688
2024 · €690,968-€96,280
Largest movements
Assets
- Tangible fixed assets -€56,549
down €56,549 (-9.6%), from €591,670 to €535,121
of which Land and buildings: -€44,183
- Receivables within one year -€35,133
down €35,133 (-39.6%), from €88,765 to €53,632
of which Other amounts receivable: -€20,000
Equity and liabilities
- Debts after one year -€58,730
down €58,730 (-13.8%), from €424,797 to €366,066
of which Financial debts: -€58,730
- Tax, wage and social debts -€23,225
down €23,225 (-59.2%), from €39,254 to €16,030
of which Taxes: -€22,545
- Other debts -€7,634
down €7,634 (-17.2%), from €44,429 to €36,795
Income statement
- Gross operating margin -€70,010
down €70,010 (-48.1%), from €145,612 to €75,602
- Taxes -€17,109
down €17,109 (-92.9%), from €18,419 to €1,309
- Depreciation -€4,024
down €4,024 (-6.2%), from €64,535 to €60,511
- Financial charges -€3,406
down €3,406 (-17.5%), from €19,500 to €16,094
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
€39,374
Gross operating margin
-€70,010
Depreciation
+€4,024
Other operating charges
-€81
Financial income
+€10
Financial charges
+€3,406
Taxes
+€17,109
Result 2025
-€6,167
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
+€61,647
Investment
-€3,962
Financing
-€63,907
Cash 2024
€7,437
From operations (derived)
+€61,647
Net result for the year
-€6,167
Depreciation
+€60,511
Receivables within one year
+€35,133
Deferred charges and accrued income
-€1,624
Trade debts
+€4,653
Tax, wage and social debts
-€23,225
Other debts
-€7,634
Investment (derived)
-€3,962
Investment in fixed assets (net)
-€3,962
Financing
-€63,907
Debts after one year
-€58,730
Current portion of long-term debt
-€1,010
Short-term financial debts
-€4,167
Cash 2025
€1,215
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €690,968 | €594,688 | -€96,280 | -13.9% |
| Fixed assets | 21/28 | €591,920 | €535,371 | -€56,549 | -9.6% |
| Tangible fixed assets | 22/27 | €591,670 | €535,121 | -€56,549 | -9.6% |
| Land and buildings | 22 | €548,241 | €504,058 | -€44,183 | -8.1% |
| Plant, machinery and equipment | 23 | €2,271 | €4,736 | +€2,465 | +109% |
| Furniture and vehicles | 24 | €41,158 | €26,327 | -€14,831 | -36.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €99,048 | €59,317 | -€39,731 | -40.1% |
| Amounts receivable within one year | 40/41 | €88,765 | €53,632 | -€35,133 | -39.6% |
| Trade receivables | 40 | €63,765 | €48,632 | -€15,133 | -23.7% |
| Other amounts receivable | 41 | €25,000 | €5,000 | -€20,000 | -80.0% |
| Cash at bank and in hand | 54/58 | €7,437 | €1,215 | -€6,222 | -83.7% |
| Deferred charges and accrued income | 490/1 | €2,846 | €4,470 | +€1,624 | +57.1% |
| Total equity and liabilities | 10/49 | €690,968 | €594,688 | -€96,280 | -13.9% |
| Equity | 10/15 | €96,122 | €89,954 | -€6,167 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,127 | €39,127 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €37,267 | €37,267 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,395 | €32,227 | -€6,167 | -16.1% |
| Amounts payable | 17/49 | €594,846 | €504,734 | -€90,112 | -15.1% |
| Amounts payable after more than one year | 17 | €424,797 | €366,066 | -€58,730 | -13.8% |
| Financial debts | 170/4 | €361,238 | €302,508 | -€58,730 | -16.3% |
| Other amounts payable | 178/9 | €63,558 | €63,558 | = | 0.0% |
| Amounts payable within one year | 42/48 | €170,050 | €138,668 | -€31,382 | -18.5% |
| Current portion of amounts payable after more than one year | 42 | €59,740 | €58,730 | -€1,010 | -1.7% |
| Financial debts | 43 | €5,833 | €1,667 | -€4,167 | -71.4% |
| Credit institutions | 430/8 | €5,833 | €1,667 | -€4,167 | -71.4% |
| Trade debts | 44 | €20,793 | €25,446 | +€4,653 | +22.4% |
| Suppliers | 440/4 | €20,793 | €25,446 | +€4,653 | +22.4% |
| Taxes, remuneration and social security | 45 | €39,254 | €16,030 | -€23,225 | -59.2% |
| Taxes | 450/3 | €38,574 | €16,030 | -€22,545 | -58.4% |
| Remuneration and social security | 454/9 | €680 | - | -€680 | |
| Other amounts payable | 47/48 | €44,429 | €36,795 | -€7,634 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,535 | €60,511 | -€4,024 | -6.2% |
| Other operating charges | 640/8 | €3,785 | €3,866 | +€81 | +2.1% |
| Gross operating margin | 9900 | €145,612 | €75,602 | -€70,010 | -48.1% |
| Operating profit (loss) | 9901 | €77,292 | €11,226 | -€66,067 | -85.5% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €19,500 | €16,094 | -€3,406 | -17.5% |
| Recurring financial charges | 65 | €19,500 | €16,094 | -€3,406 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €57,793 | -€4,858 | -€62,651 | |
| Income taxes | 67/77 | €18,419 | €1,309 | -€17,109 | -92.9% |
| Profit (loss) for the period | 9904 | €39,374 | -€6,167 | -€45,541 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,374 | -€6,167 | -€45,541 |
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 7 November 2026 via checked.be.