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Louis CORNET: what changed

Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.

What changed

Louis CORNET

BE 1008.156.632
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€51,739
2024 · €53,361-€1,622
Equity
€103,907
2024 · €53,002+€50,906
Cash
€81,604
2024 · €72,489+€9,115
Balance sheet total
€135,305
2024 · €78,739+€56,566

Largest movements

2024 to 2025
Assets
  • Current investments +€47,270

    up €47,270 (+756%), from €6,250 to €53,520

  • Cash +€9,115

    up €9,115 (+12.6%), from €72,489 to €81,604

    mainly Net result for the year (+€51,739) and Tax, wage and social debts (+€8,782)

Equity and liabilities
  • Profit (loss) carried forward +€50,906

    up €50,906 (+97.0%), from €52,502 to €103,407

  • Tax, wage and social debts +€8,782

    up €8,782 (+42.5%), from €20,661 to €29,443

  • Other debts -€3,578

    down €3,578 (-71.2%), from €5,027 to €1,449

Income statement
  • Gross operating margin -€1,429

    down €1,429 (-2.1%), from €67,005 to €65,575

From the 2024 result to the 2025 result

effect on the result

Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.

Result 2024 €53,361
Gross operating margin -€1,429
Other operating charges -€244
Financial income +€28
Financial charges -€179
Taxes +€202
Result 2025 €51,739
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€57,217
Investment -€47,270
Financing -€833
Cash 2024 €72,489
Net result for the year +€51,739
Receivables within one year -€182
Trade debts +€457
Tax, wage and social debts +€8,782
Other debts -€3,578
Current investments -€47,270
Contributions, distributions and other -€833
Cash 2025 €81,604
brings cash intakes cash out
Every line side by side 28 lines
Line Code 2024 2025 Change %
Total assets 20/58 €78,739 €135,305 +€56,566 +71.8%
Current assets 29/58 €78,739 €135,305 +€56,566 +71.8%
Amounts receivable within one year 40/41 - €182 +€182
Trade receivables 40 - €182 +€182
Current investments 50/53 €6,250 €53,520 +€47,270 +756%
Cash at bank and in hand 54/58 €72,489 €81,604 +€9,115 +12.6%
Total equity and liabilities 10/49 €78,739 €135,305 +€56,566 +71.8%
Equity 10/15 €53,002 €103,907 +€50,906 +96.0%
Contributions 10/11 €500 €500 = 0.0%
Profit (loss) carried forward 14 €52,502 €103,407 +€50,906 +97.0%
Amounts payable 17/49 €25,737 €31,397 +€5,660 +22.0%
Amounts payable within one year 42/48 €25,737 €31,397 +€5,660 +22.0%
Trade debts 44 €49 €506 +€457 +923%
Suppliers 440/4 €49 €506 +€457 +923%
Taxes, remuneration and social security 45 €20,661 €29,443 +€8,782 +42.5%
Taxes 450/3 €20,661 €29,443 +€8,782 +42.5%
Other amounts payable 47/48 €5,027 €1,449 -€3,578 -71.2%
Other operating charges 640/8 €37 €281 +€244 +659%
Gross operating margin 9900 €67,005 €65,575 -€1,429 -2.1%
Operating profit (loss) 9901 €66,968 €65,295 -€1,673 -2.5%
Financial income 75/76B - €28 +€28
Recurring financial income 75 - €28 +€28
Financial charges 65/66B - €179 +€179
Recurring financial charges 65 - €179 +€179
Profit (loss) for the period before taxes 9903 €66,968 €65,144 -€1,824 -2.7%
Income taxes 67/77 €13,607 €13,405 -€202 -1.5%
Profit (loss) for the period 9904 €53,361 €51,739 -€1,622 -3.0%
Profit (loss) for the period to be appropriated 9905 €53,361 €51,739 -€1,622 -3.0%

Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.