NOTAIRE LEOPOLD DERBAIX: 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.
NOTAIRE LEOPOLD DERBAIX
Largest movements
- Deferred charges and accrued income +€21,057
up €21,057 (+1,965%), from €1,072 to €22,129
- Other debts +€159,399
up €159,399 (+48.9%), from €325,783 to €485,182
- Debts after one year -€150,000
down €150,000 (-50.0%), from €300,000 to €150,000
- Tax, wage and social debts +€28,330
up €28,330 (+21.2%), from €133,667 to €161,998
of which Taxes: +€19,647
- Gross operating margin +€329,493
up €329,493 (+28.7%), from €1.1m to €1.5m
- Taxes +€105,927
up €105,927 (+53.8%), from €196,953 to €302,880
- Staff costs -€47,589
down €47,589 (-13.7%), from €347,362 to €299,773
- Financial income +€37,997
up €37,997 (+543%), from €6,992 to €44,989
From the 2024 result to the 2025 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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,555,093 | €1,604,585 | +€49,492 | +3.2% |
| Fixed assets | 21/28 | €197,616 | €212,068 | +€14,452 | +7.3% |
| Tangible fixed assets | 22/27 | €197,616 | €212,068 | +€14,452 | +7.3% |
| Furniture and vehicles | 24 | €180,911 | €197,250 | +€16,338 | +9.0% |
| Other tangible fixed assets | 26 | €16,704 | €14,818 | -€1,886 | -11.3% |
| Current assets | 29/58 | €1,357,477 | €1,392,517 | +€35,040 | +2.6% |
| Amounts receivable within one year | 40/41 | €61,202 | €69,861 | +€8,659 | +14.1% |
| Trade receivables | 40 | €59,502 | €47,085 | -€12,417 | -20.9% |
| Other amounts receivable | 41 | €1,700 | €22,776 | +€21,076 | +1,240% |
| Cash at bank and in hand | 54/58 | €1,295,203 | €1,300,527 | +€5,324 | +0.4% |
| Deferred charges and accrued income | 490/1 | €1,072 | €22,129 | +€21,057 | +1,965% |
| Total equity and liabilities | 10/49 | €1,555,093 | €1,604,585 | +€49,492 | +3.2% |
| Equity | 10/15 | €761,481 | €764,714 | +€3,233 | +0.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €661,000 | €661,000 | = | 0.0% |
| Distributable reserves | 133 | €661,000 | €661,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €481 | €3,714 | +€3,233 | +672% |
| Amounts payable | 17/49 | €793,611 | €839,870 | +€46,259 | +5.8% |
| Amounts payable after more than one year | 17 | €300,000 | €150,000 | -€150,000 | -50.0% |
| Financial debts | 170/4 | €300,000 | €150,000 | -€150,000 | -50.0% |
| Amounts payable within one year | 42/48 | €485,207 | €682,105 | +€196,898 | +40.6% |
| Trade debts | 44 | €25,757 | €34,925 | +€9,169 | +35.6% |
| Suppliers | 440/4 | €25,757 | €34,925 | +€9,169 | +35.6% |
| Taxes, remuneration and social security | 45 | €133,667 | €161,998 | +€28,330 | +21.2% |
| Taxes | 450/3 | €101,184 | €120,830 | +€19,647 | +19.4% |
| Remuneration and social security | 454/9 | €32,484 | €41,167 | +€8,684 | +26.7% |
| Other amounts payable | 47/48 | €325,783 | €485,182 | +€159,399 | +48.9% |
| Accrued charges and deferred income | 492/3 | €8,404 | €7,765 | -€639 | -7.6% |
| Remuneration, social security and pensions | 62 | €347,362 | €299,773 | -€47,589 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,352 | €58,560 | +€208 | +0.4% |
| Other operating charges | 640/8 | €8,655 | €3,074 | -€5,581 | -64.5% |
| Gross operating margin | 9900 | €1,149,127 | €1,478,619 | +€329,493 | +28.7% |
| Operating profit (loss) | 9901 | €734,758 | €1,117,212 | +€382,454 | +52.1% |
| Financial income | 75/76B | €6,992 | €44,989 | +€37,997 | +543% |
| Recurring financial income | 75 | €6,992 | €44,989 | +€37,997 | +543% |
| Financial charges | 65/66B | €27,880 | €21,088 | -€6,792 | -24.4% |
| Recurring financial charges | 65 | €27,880 | €21,088 | -€6,792 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €713,870 | €1,141,113 | +€427,242 | +59.8% |
| Income taxes | 67/77 | €196,953 | €302,880 | +€105,927 | +53.8% |
| Profit (loss) for the period | 9904 | €516,918 | €838,233 | +€321,315 | +62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €516,918 | €838,233 | +€321,315 | +62.2% |
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 28 October 2026 via checked.be.