MURIEL GILLET: what changed
What changed
MURIEL GILLET
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€50,517
2024 · €77,926-€27,409
Equity
€415,708
2024 · €422,191-€6,483
Cash
€131,845
2024 · €111,723+€20,122
Balance sheet total
€619,621
2024 · €470,658+€148,963
Largest movements
Assets
- Current investments +€114,926
up €114,926 (+58.8%), from €195,451 to €310,377
- Cash +€20,122
up €20,122 (+18.0%), from €111,723 to €131,845
mainly Other debts (+€145,685) and Net result for the year (+€50,517)
- Receivables within one year +€14,188
up €14,188 (+11.0%), from €129,215 to €143,403
of which Other amounts receivable: +€14,708
- Tangible fixed assets -€8,163
down €8,163 (-27.6%), from €29,630 to €21,467
- Deferred charges and accrued income +€7,891
up €7,891 (+173%), from €4,564 to €12,455
Equity and liabilities
- Other debts +€145,685
up €145,685 (+894%), from €16,297 to €161,982
- Trade debts +€11,307
up €11,307 (+346%), from €3,265 to €14,572
- Reserves -€10,000
down €10,000 (-3.9%), from €254,860 to €244,860
Income statement
- Gross operating margin -€23,113
down €23,113 (-14.4%), from €160,025 to €136,912
- Staff costs +€12,356
up €12,356 (+29.9%), from €41,328 to €53,684
- Taxes -€7,730
down €7,730 (-25.9%), from €29,847 to €22,117
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
€77,926
Gross operating margin
-€23,113
Staff costs
-€12,356
Depreciation
+€572
Other operating charges
-€340
Financial income
+€192
Financial charges
-€94
Taxes
+€7,730
Result 2025
€50,517
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
+€199,055
Investment
-€115,886
Financing
-€63,047
Cash 2024
€111,723
From operations (derived)
+€199,055
Net result for the year
+€50,517
Depreciation
+€9,123
Receivables within one year
-€14,188
Deferred charges and accrued income
-€7,891
Trade debts
+€11,307
Tax, wage and social debts
+€4,501
Other debts
+€145,685
Investment (derived)
-€115,886
Investment in fixed assets (net)
-€960
Current investments
-€114,926
Financing
-€63,047
Debts after one year
-€6,125
Current portion of long-term debt
+€228
Short-term financial debts
-€150
Contributions, distributions and other
-€57,000
Cash 2025
€131,845
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €470,658 | €619,621 | +€148,963 | +31.6% |
| Fixed assets | 21/28 | €29,705 | €21,542 | -€8,163 | -27.5% |
| Tangible fixed assets | 22/27 | €29,630 | €21,467 | -€8,163 | -27.6% |
| Furniture and vehicles | 24 | €29,630 | €21,467 | -€8,163 | -27.6% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €440,953 | €598,080 | +€157,126 | +35.6% |
| Amounts receivable within one year | 40/41 | €129,215 | €143,403 | +€14,188 | +11.0% |
| Trade receivables | 40 | €128,847 | €128,327 | -€520 | -0.4% |
| Other amounts receivable | 41 | €367 | €15,075 | +€14,708 | +4,003% |
| Current investments | 50/53 | €195,451 | €310,377 | +€114,926 | +58.8% |
| Cash at bank and in hand | 54/58 | €111,723 | €131,845 | +€20,122 | +18.0% |
| Deferred charges and accrued income | 490/1 | €4,564 | €12,455 | +€7,891 | +173% |
| Total equity and liabilities | 10/49 | €470,658 | €619,621 | +€148,963 | +31.6% |
| Equity | 10/15 | €422,191 | €415,708 | -€6,483 | -1.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €254,860 | €244,860 | -€10,000 | -3.9% |
| Distributable reserves | 133 | €254,860 | €244,860 | -€10,000 | -3.9% |
| Profit (loss) carried forward | 14 | €154,931 | €158,448 | +€3,517 | +2.3% |
| Amounts payable | 17/49 | €48,467 | €203,913 | +€155,446 | +321% |
| Amounts payable after more than one year | 17 | €15,211 | €9,085 | -€6,125 | -40.3% |
| Financial debts | 170/4 | €15,211 | €9,085 | -€6,125 | -40.3% |
| Amounts payable within one year | 42/48 | €33,256 | €194,828 | +€161,571 | +486% |
| Current portion of amounts payable after more than one year | 42 | €5,897 | €6,125 | +€228 | +3.9% |
| Financial debts | 43 | €1,676 | €1,526 | -€150 | -8.9% |
| Other loans | 439 | €1,676 | €1,526 | -€150 | -8.9% |
| Trade debts | 44 | €3,265 | €14,572 | +€11,307 | +346% |
| Suppliers | 440/4 | €3,265 | €14,572 | +€11,307 | +346% |
| Taxes, remuneration and social security | 45 | €6,122 | €10,623 | +€4,501 | +73.5% |
| Taxes | 450/3 | €872 | €1,600 | +€728 | +83.5% |
| Remuneration and social security | 454/9 | €5,250 | €9,023 | +€3,773 | +71.9% |
| Other amounts payable | 47/48 | €16,297 | €161,982 | +€145,685 | +894% |
| Remuneration, social security and pensions | 62 | €41,328 | €53,684 | +€12,356 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,695 | €9,123 | -€572 | -5.9% |
| Other operating charges | 640/8 | €485 | €825 | +€340 | +70.1% |
| Gross operating margin | 9900 | €160,025 | €136,912 | -€23,113 | -14.4% |
| Operating profit (loss) | 9901 | €108,516 | €73,279 | -€35,237 | -32.5% |
| Financial income | 75/76B | €717 | €909 | +€192 | +26.8% |
| Recurring financial income | 75 | €717 | €909 | +€192 | +26.8% |
| Financial charges | 65/66B | €1,460 | €1,554 | +€94 | +6.5% |
| Recurring financial charges | 65 | €1,460 | €1,554 | +€94 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €107,774 | €72,634 | -€35,139 | -32.6% |
| Income taxes | 67/77 | €29,847 | €22,117 | -€7,730 | -25.9% |
| Profit (loss) for the period | 9904 | €77,926 | €50,517 | -€27,409 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,926 | €50,517 | -€27,409 | -35.2% |
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 1 November 2026 via checked.be.