Melanie Verroken: what changed
What changed
Melanie Verroken
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€5,385
2024 · €4+€5,381
Equity
€32,931
2024 · €42,046-€9,115
Cash
€9,319
2024 · €5,351+€3,969
Balance sheet total
€648,148
2024 · €647,080+€1,068
Largest movements
Assets
- Tangible fixed assets -€14,053
down €14,053 (-2.5%), from €562,603 to €548,551
of which Leasing and similar rights: -€23,639
- Deferred charges and accrued income +€7,647
up €7,647 (+53.2%), from €14,386 to €22,033
Equity and liabilities
- Debts after one year -€33,593
down €33,593 (-6.2%), from €545,150 to €511,557
- Trade debts +€28,084
up €28,084 (+1,830%), from €1,535 to €29,619
- Reserves -€14,500
down €14,500 (-37.9%), from €38,240 to €23,740
- Tax, wage and social debts +€11,308
up €11,308 (+790%), from €1,432 to €12,740
Income statement
- Gross operating margin +€30,121
up €30,121 (+48.9%), from €61,590 to €91,711
- Other operating charges +€14,453
up €14,453 (+180%), from €8,018 to €22,470
- Taxes +€8,835
up €8,835 (+1,896%), from €466 to €9,301
- Financial charges +€1,522
up €1,522 (+7.3%), from €20,780 to €22,302
- Depreciation -€1,186
down €1,186 (-3.5%), from €33,773 to €32,588
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
€4
Gross operating margin
+€30,121
Depreciation
+€1,186
Other operating charges
-€14,453
Financial income
-€1,116
Financial charges
-€1,522
Taxes
-€8,835
Result 2025
€5,385
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
+€69,339
Investment
-€18,535
Financing
-€46,835
Cash 2024
€5,351
From operations (derived)
+€69,339
Net result for the year
+€5,385
Depreciation
+€32,588
Receivables within one year
-€3,505
Deferred charges and accrued income
-€7,647
Trade debts
+€28,084
Tax, wage and social debts
+€11,308
Other debts
+€3,726
Accrued charges and deferred income
-€600
Investment (derived)
-€18,535
Investment in fixed assets (net)
-€18,535
Financing
-€46,835
Debts after one year
-€33,593
Current portion of long-term debt
+€1,258
Contributions, distributions and other
-€14,500
Cash 2025
€9,319
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €647,080 | €648,148 | +€1,068 | +0.2% |
| Fixed assets | 21/28 | €562,603 | €548,551 | -€14,053 | -2.5% |
| Tangible fixed assets | 22/27 | €562,603 | €548,551 | -€14,053 | -2.5% |
| Land and buildings | 22 | €387,752 | €397,540 | +€9,788 | +2.5% |
| Plant, machinery and equipment | 23 | €145 | - | -€145 | |
| Furniture and vehicles | 24 | €2,713 | €2,656 | -€57 | -2.1% |
| Leasing and similar rights | 25 | €171,994 | €148,355 | -€23,639 | -13.7% |
| Current assets | 29/58 | €84,477 | €99,597 | +€15,120 | +17.9% |
| Amounts receivable within one year | 40/41 | €64,739 | €68,244 | +€3,505 | +5.4% |
| Trade receivables | 40 | €54,333 | €64,710 | +€10,377 | +19.1% |
| Other amounts receivable | 41 | €10,406 | €3,534 | -€6,872 | -66.0% |
| Cash at bank and in hand | 54/58 | €5,351 | €9,319 | +€3,969 | +74.2% |
| Deferred charges and accrued income | 490/1 | €14,386 | €22,033 | +€7,647 | +53.2% |
| Total equity and liabilities | 10/49 | €647,080 | €648,148 | +€1,068 | +0.2% |
| Equity | 10/15 | €42,046 | €32,931 | -€9,115 | -21.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €38,240 | €23,740 | -€14,500 | -37.9% |
| Distributable reserves | 133 | €38,240 | €23,740 | -€14,500 | -37.9% |
| Profit (loss) carried forward | 14 | -€8,594 | -€3,209 | +€5,385 | +62.7% |
| Amounts payable | 17/49 | €605,034 | €615,217 | +€10,183 | +1.7% |
| Amounts payable after more than one year | 17 | €545,150 | €511,557 | -€33,593 | -6.2% |
| Financial debts | 170/4 | €545,150 | €511,557 | -€33,593 | -6.2% |
| Amounts payable within one year | 42/48 | €58,883 | €103,259 | +€44,376 | +75.4% |
| Current portion of amounts payable after more than one year | 42 | €34,995 | €36,252 | +€1,258 | +3.6% |
| Trade debts | 44 | €1,535 | €29,619 | +€28,084 | +1,830% |
| Suppliers | 440/4 | €1,535 | €29,619 | +€28,084 | +1,830% |
| Taxes, remuneration and social security | 45 | €1,432 | €12,740 | +€11,308 | +790% |
| Taxes | 450/3 | €1,432 | €12,740 | +€11,308 | +790% |
| Other amounts payable | 47/48 | €20,922 | €24,648 | +€3,726 | +17.8% |
| Accrued charges and deferred income | 492/3 | €1,000 | €400 | -€600 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,773 | €32,588 | -€1,186 | -3.5% |
| Other operating charges | 640/8 | €8,018 | €22,470 | +€14,453 | +180% |
| Gross operating margin | 9900 | €61,590 | €91,711 | +€30,121 | +48.9% |
| Operating profit (loss) | 9901 | €19,799 | €36,653 | +€16,854 | +85.1% |
| Financial income | 75/76B | €1,452 | €335 | -€1,116 | -76.9% |
| Recurring financial income | 75 | €1,452 | €335 | -€1,116 | -76.9% |
| Financial charges | 65/66B | €20,780 | €22,302 | +€1,522 | +7.3% |
| Recurring financial charges | 65 | €20,780 | €22,302 | +€1,522 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €470 | €14,686 | +€14,216 | +3,022% |
| Income taxes | 67/77 | €466 | €9,301 | +€8,835 | +1,896% |
| Profit (loss) for the period | 9904 | €4 | €5,385 | +€5,381 | +125,722% |
| Profit (loss) for the period to be appropriated | 9905 | €4 | €5,385 | +€5,381 | +125,722% |
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 6 November 2026 via checked.be.