NIKOLAAS VAN ROBBROECK: what changed
What changed
NIKOLAAS VAN ROBBROECK
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€225,175
2024 · €205,645+€19,530
Equity
€1.5m
2024 · €1.3m+€150,399
Cash
€448,997
2024 · €427,850+€21,147
Balance sheet total
€1.8m
2024 · €1.8m+€16,128
Largest movements
Assets
- Tangible fixed assets -€37,186
down €37,186 (-3.6%), from €1.0m to €1.0m
of which Land and buildings: -€36,950
- Current investments +€32,603
up €32,603 (+10.2%), from €318,634 to €351,237
- Cash +€21,147
up €21,147 (+4.9%), from €427,850 to €448,997
mainly Net result for the year (+€225,175) and Depreciation (+€37,186)
Equity and liabilities
- Reserves +€150,399
up €150,399 (+11.4%), from €1.3m to €1.5m
of which Distributable reserves: +€150,399
- Other debts -€95,568
down €95,568 (-49.9%), from €191,461 to €95,892
- Debts after one year -€40,193
down €40,193 (-19.6%), from €205,269 to €165,076
Income statement
- Gross operating margin +€23,867
up €23,867 (+7.0%), from €340,845 to €364,712
- Taxes +€8,845
up €8,845 (+9.8%), from €89,863 to €98,708
- Financial income +€4,904
up €4,904 (+323%), from €1,521 to €6,425
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
€205,645
Gross operating margin
+€23,867
Depreciation
-€0
Other operating charges
-€765
Financial income
+€4,904
Financial charges
+€369
Taxes
-€8,845
Result 2025
€225,175
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
+€168,298
Investment
-€32,603
Financing
-€114,548
Cash 2024
€427,850
From operations (derived)
+€168,298
Net result for the year
+€225,175
Depreciation
+€37,186
Smaller working-capital items
+€375
Tax, wage and social debts
+€2,574
Other debts
-€95,568
Accrued charges and deferred income
-€1,444
Investment (derived)
-€32,603
Current investments
-€32,603
Financing
-€114,548
Debts after one year
-€40,193
Current portion of long-term debt
+€421
Contributions, distributions and other
-€74,776
Cash 2025
€448,997
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,789,185 | €1,805,312 | +€16,128 | +0.9% |
| Fixed assets | 21/28 | €1,040,246 | €1,003,060 | -€37,186 | -3.6% |
| Tangible fixed assets | 22/27 | €1,040,246 | €1,003,060 | -€37,186 | -3.6% |
| Land and buildings | 22 | €1,039,677 | €1,002,727 | -€36,950 | -3.6% |
| Plant, machinery and equipment | 23 | €569 | €333 | -€236 | -41.5% |
| Current assets | 29/58 | €748,939 | €802,253 | +€53,314 | +7.1% |
| Amounts receivable within one year | 40/41 | €730 | €460 | -€270 | -37.0% |
| Trade receivables | 40 | €730 | €460 | -€270 | -37.0% |
| Current investments | 50/53 | €318,634 | €351,237 | +€32,603 | +10.2% |
| Cash at bank and in hand | 54/58 | €427,850 | €448,997 | +€21,147 | +4.9% |
| Deferred charges and accrued income | 490/1 | €1,725 | €1,559 | -€167 | -9.7% |
| Total equity and liabilities | 10/49 | €1,789,185 | €1,805,312 | +€16,128 | +0.9% |
| Equity | 10/15 | €1,331,657 | €1,482,056 | +€150,399 | +11.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,319,257 | €1,469,656 | +€150,399 | +11.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,317,402 | €1,467,801 | +€150,399 | +11.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €457,528 | €323,257 | -€134,272 | -29.3% |
| Amounts payable after more than one year | 17 | €205,269 | €165,076 | -€40,193 | -19.6% |
| Financial debts | 170/4 | €205,269 | €165,076 | -€40,193 | -19.6% |
| Amounts payable within one year | 42/48 | €250,815 | €158,181 | -€92,634 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €39,771 | €40,193 | +€421 | +1.1% |
| Trade debts | 44 | €376 | €315 | -€61 | -16.2% |
| Suppliers | 440/4 | €376 | €315 | -€61 | -16.2% |
| Taxes, remuneration and social security | 45 | €19,207 | €21,780 | +€2,574 | +13.4% |
| Taxes | 450/3 | €14,407 | €21,780 | +€7,374 | +51.2% |
| Remuneration and social security | 454/9 | €4,800 | €0 | -€4,800 | -100% |
| Other amounts payable | 47/48 | €191,461 | €95,892 | -€95,568 | -49.9% |
| Accrued charges and deferred income | 492/3 | €1,444 | €0 | -€1,444 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,186 | €37,186 | +€0 | 0.0% |
| Other operating charges | 640/8 | €6,561 | €7,326 | +€765 | +11.7% |
| Gross operating margin | 9900 | €340,845 | €364,712 | +€23,867 | +7.0% |
| Operating profit (loss) | 9901 | €297,098 | €320,200 | +€23,102 | +7.8% |
| Financial income | 75/76B | €1,521 | €6,425 | +€4,904 | +323% |
| Recurring financial income | 75 | €1,521 | €6,425 | +€4,904 | +323% |
| Financial charges | 65/66B | €3,110 | €2,741 | -€369 | -11.9% |
| Recurring financial charges | 65 | €3,110 | €2,741 | -€369 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €295,508 | €323,883 | +€28,375 | +9.6% |
| Income taxes | 67/77 | €89,863 | €98,708 | +€8,845 | +9.8% |
| Profit (loss) for the period | 9904 | €205,645 | €225,175 | +€19,530 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €205,645 | €225,175 | +€19,530 | +9.5% |
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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 5 November 2026 via checked.be.