le HARDY & PATERNOSTRE: what changed
What changed
le HARDY & PATERNOSTRE
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€113,575
2024 · €123,195-€9,620
Equity
€147,342
2024 · €169,707-€22,365
Cash
€79,023
2024 · €202,921-€123,898
Balance sheet total
€944,570
2024 · €1.0m-€87,830
Largest movements
Assets
- Cash -€123,898
down €123,898 (-61.1%), from €202,921 to €79,023
mainly Contributions, distributions and other (-€135,940) and Receivables within one year (-€74,210)
- Receivables within one year +€74,210
up €74,210 (+21.6%), from €344,313 to €418,523
of which Trade receivables: +€77,338
- Tangible fixed assets -€34,639
down €34,639 (-9.7%), from €357,328 to €322,689
of which Other tangible fixed assets: -€34,309
Equity and liabilities
- Debts after one year -€39,042
down €39,042 (-10.6%), from €367,726 to €328,684
of which Financial debts: -€39,042
- Tax, wage and social debts -€26,782
down €26,782 (-79.5%), from €33,697 to €6,915
of which Taxes: -€27,822
- Profit (loss) carried forward -€22,365
down €22,365 (-14.8%), from €151,049 to €128,684
Income statement
- Gross operating margin -€12,405
down €12,405 (-5.0%), from €248,787 to €236,382
- Taxes -€6,910
down €6,910 (-23.6%), from €29,324 to €22,414
- Staff costs +€6,831
up €6,831 (+15.1%), from €45,256 to €52,087
- Other operating charges -€2,726
down €2,726 (-45.1%), from €6,048 to €3,322
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
€123,195
Gross operating margin
-€12,405
Staff costs
-€6,831
Depreciation
-€1,124
Other operating charges
+€2,726
Financial income
-€96
Financial charges
+€1,200
Taxes
+€6,910
Result 2025
€113,575
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
+€55,220
Investment
-€4,713
Financing
-€174,405
Cash 2024
€202,921
From operations (derived)
+€55,220
Net result for the year
+€113,575
Depreciation
+€42,489
Receivables within one year
-€74,210
Deferred charges and accrued income
+€366
Trade debts
-€3,515
Tax, wage and social debts
-€26,782
Other debts
+€7,047
Accrued charges and deferred income
-€3,750
Investment (derived)
-€4,713
Investment in fixed assets (net)
-€4,713
Financing
-€174,405
Debts after one year
-€39,042
Current portion of long-term debt
+€589
Short-term financial debts
-€12
Contributions, distributions and other
-€135,940
Cash 2025
€79,023
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,032,400 | €944,570 | -€87,830 | -8.5% |
| Fixed assets | 21/28 | €361,375 | €323,599 | -€37,776 | -10.5% |
| Intangible fixed assets | 21 | €4,047 | €910 | -€3,137 | -77.5% |
| Tangible fixed assets | 22/27 | €357,328 | €322,689 | -€34,639 | -9.7% |
| Furniture and vehicles | 24 | €11,900 | €11,570 | -€330 | -2.8% |
| Other tangible fixed assets | 26 | €345,428 | €311,119 | -€34,309 | -9.9% |
| Current assets | 29/58 | €671,025 | €620,971 | -€50,054 | -7.5% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €344,313 | €418,523 | +€74,210 | +21.6% |
| Trade receivables | 40 | €310,888 | €388,226 | +€77,338 | +24.9% |
| Other amounts receivable | 41 | €33,425 | €30,297 | -€3,128 | -9.4% |
| Cash at bank and in hand | 54/58 | €202,921 | €79,023 | -€123,898 | -61.1% |
| Deferred charges and accrued income | 490/1 | €3,791 | €3,425 | -€366 | -9.7% |
| Total equity and liabilities | 10/49 | €1,032,400 | €944,570 | -€87,830 | -8.5% |
| Equity | 10/15 | €169,707 | €147,342 | -€22,365 | -13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58 | €58 | = | 0.0% |
| Distributable reserves | 133 | €58 | €58 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,049 | €128,684 | -€22,365 | -14.8% |
| Amounts payable | 17/49 | €862,693 | €797,228 | -€65,465 | -7.6% |
| Amounts payable after more than one year | 17 | €367,726 | €328,684 | -€39,042 | -10.6% |
| Financial debts | 170/4 | €247,726 | €208,684 | -€39,042 | -15.8% |
| Other amounts payable | 178/9 | €120,000 | €120,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €489,654 | €466,981 | -€22,673 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €38,453 | €39,042 | +€589 | +1.5% |
| Financial debts | 43 | €29,230 | €29,218 | -€12 | 0.0% |
| Credit institutions | 430/8 | €29,230 | €29,218 | -€12 | 0.0% |
| Trade debts | 44 | €265,809 | €262,294 | -€3,515 | -1.3% |
| Suppliers | 440/4 | €265,809 | €262,294 | -€3,515 | -1.3% |
| Taxes, remuneration and social security | 45 | €33,697 | €6,915 | -€26,782 | -79.5% |
| Taxes | 450/3 | €28,490 | €668 | -€27,822 | -97.7% |
| Remuneration and social security | 454/9 | €5,207 | €6,247 | +€1,040 | +20.0% |
| Other amounts payable | 47/48 | €122,465 | €129,512 | +€7,047 | +5.8% |
| Accrued charges and deferred income | 492/3 | €5,313 | €1,563 | -€3,750 | -70.6% |
| Remuneration, social security and pensions | 62 | €45,256 | €52,087 | +€6,831 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,365 | €42,489 | +€1,124 | +2.7% |
| Other operating charges | 640/8 | €6,048 | €3,322 | -€2,726 | -45.1% |
| Gross operating margin | 9900 | €248,787 | €236,382 | -€12,405 | -5.0% |
| Operating profit (loss) | 9901 | €156,118 | €138,484 | -€17,634 | -11.3% |
| Financial income | 75/76B | €9,457 | €9,361 | -€96 | -1.0% |
| Recurring financial income | 75 | €9,457 | €9,361 | -€96 | -1.0% |
| Financial charges | 65/66B | €13,056 | €11,856 | -€1,200 | -9.2% |
| Recurring financial charges | 65 | €13,056 | €11,856 | -€1,200 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €152,519 | €135,989 | -€16,530 | -10.8% |
| Income taxes | 67/77 | €29,324 | €22,414 | -€6,910 | -23.6% |
| Profit (loss) for the period | 9904 | €123,195 | €113,575 | -€9,620 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €123,195 | €113,575 | -€9,620 | -7.8% |
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.