MANAGEMENT PATRIMONIAL: what changed
What changed
MANAGEMENT PATRIMONIAL
NACE 69.109, Other legal services
filed annual accounts (NBB)
Net result for the year
€1,322
2024 · -€2,117+€3,439
Equity
€42,535
2024 · €48,612-€6,078
Cash
€17,515
2024 · €17,185+€330
Balance sheet total
€58,024
2024 · €74,394-€16,370
Largest movements
Assets
- Tangible fixed assets -€7,723
down €7,723 (-37.4%), from €20,630 to €12,907
- Receivables after one year -€4,734
down €4,734 (-23.3%), from €20,320 to €15,586
- Deferred charges and accrued income -€2,622
down €2,622 (-36.5%), from €7,185 to €4,563
- Receivables within one year -€1,621
down €1,621 (-17.9%), from €9,073 to €7,452
of which Other amounts receivable: -€4,521
Equity and liabilities
- Reserves -€7,400
down €7,400 (-23.6%), from €31,300 to €23,900
- Current portion of long-term debt -€6,980
down €6,980 (-67.7%), from €10,313 to €3,333
- Other debts -€5,600
down €5,600 (-43.1%), from €13,000 to €7,400
- Trade debts +€1,887
up €1,887 (+203%), from €932 to €2,819
- Profit (loss) carried forward +€1,322
up €1,322 (+19.0%), from -€6,948 to -€5,625
Income statement
- Gross operating margin +€4,107
up €4,107 (+43.4%), from €9,459 to €13,566
- Taxes +€525
up €525 (+18.0%), from €2,922 to €3,448
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
-€2,117
Gross operating margin
+€4,107
Other operating charges
-€82
Financial income
+€6
Financial charges
-€66
Taxes
-€525
Result 2025
€1,322
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
+€14,710
Investment
€0
Financing
-€14,380
Cash 2024
€17,185
From operations (derived)
+€14,710
Net result for the year
+€1,322
Depreciation
+€7,723
Receivables after one year
+€4,734
Receivables within one year
+€1,621
Deferred charges and accrued income
+€2,622
Trade debts
+€1,887
Tax, wage and social debts
+€262
Other debts
-€5,600
Accrued charges and deferred income
+€139
Financing
-€14,380
Current portion of long-term debt
-€6,980
Contributions, distributions and other
-€7,400
Cash 2025
€17,515
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,394 | €58,024 | -€16,370 | -22.0% |
| Fixed assets | 21/28 | €20,630 | €12,907 | -€7,723 | -37.4% |
| Tangible fixed assets | 22/27 | €20,630 | €12,907 | -€7,723 | -37.4% |
| Furniture and vehicles | 24 | €20,630 | €12,907 | -€7,723 | -37.4% |
| Current assets | 29/58 | €53,763 | €45,117 | -€8,647 | -16.1% |
| Amounts receivable after more than one year | 29 | €20,320 | €15,586 | -€4,734 | -23.3% |
| Other amounts receivable | 291 | €20,320 | €15,586 | -€4,734 | -23.3% |
| Amounts receivable within one year | 40/41 | €9,073 | €7,452 | -€1,621 | -17.9% |
| Trade receivables | 40 | €0 | €2,900 | +€2,900 | |
| Other amounts receivable | 41 | €9,073 | €4,552 | -€4,521 | -49.8% |
| Cash at bank and in hand | 54/58 | €17,185 | €17,515 | +€330 | +1.9% |
| Deferred charges and accrued income | 490/1 | €7,185 | €4,563 | -€2,622 | -36.5% |
| Total equity and liabilities | 10/49 | €74,394 | €58,024 | -€16,370 | -22.0% |
| Equity | 10/15 | €48,612 | €42,535 | -€6,078 | -12.5% |
| Contributions | 10/11 | €24,260 | €24,260 | = | 0.0% |
| Reserves | 13 | €31,300 | €23,900 | -€7,400 | -23.6% |
| Distributable reserves | 133 | €31,300 | €23,900 | -€7,400 | -23.6% |
| Profit (loss) carried forward | 14 | -€6,948 | -€5,625 | +€1,322 | +19.0% |
| Amounts payable | 17/49 | €25,781 | €15,489 | -€10,292 | -39.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,781 | €15,350 | -€10,431 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €10,313 | €3,333 | -€6,980 | -67.7% |
| Trade debts | 44 | €932 | €2,819 | +€1,887 | +203% |
| Suppliers | 440/4 | €932 | €2,819 | +€1,887 | +203% |
| Taxes, remuneration and social security | 45 | €1,536 | €1,798 | +€262 | +17.1% |
| Taxes | 450/3 | €1,536 | €1,798 | +€262 | +17.1% |
| Other amounts payable | 47/48 | €13,000 | €7,400 | -€5,600 | -43.1% |
| Accrued charges and deferred income | 492/3 | - | €139 | +€139 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,723 | €7,723 | = | 0.0% |
| Other operating charges | 640/8 | €622 | €704 | +€82 | +13.2% |
| Gross operating margin | 9900 | €9,459 | €13,566 | +€4,107 | +43.4% |
| Operating profit (loss) | 9901 | €1,114 | €5,139 | +€4,025 | +361% |
| Financial income | 75/76B | €417 | €423 | +€6 | +1.4% |
| Recurring financial income | 75 | €417 | €423 | +€6 | +1.4% |
| Financial charges | 65/66B | €725 | €791 | +€66 | +9.1% |
| Recurring financial charges | 65 | €725 | €791 | +€66 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €806 | €4,770 | +€3,964 | +492% |
| Income taxes | 67/77 | €2,922 | €3,448 | +€525 | +18.0% |
| Profit (loss) for the period | 9904 | -€2,117 | €1,322 | +€3,439 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,117 | €1,322 | +€3,439 |
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.