Notaris Katrien Devijver: what changed
What changed
Notaris Katrien Devijver
NACE 69.102, Activities of notaries
filed annual accounts (NBB)
Net result for the year
€203,243
2024 · €108,798+€94,445
Equity
€81,534
2024 · €118,291-€36,757
Cash
€4.1m
2024 · €4.1m+€38,888
Balance sheet total
€4.9m
2024 · €5.1m-€132,541
Largest movements
Assets
- Intangible fixed assets -€124,236
down €124,236 (-16.0%), from €776,474 to €652,238
Equity and liabilities
- Other debts +€156,968
up €156,968 (+606%), from €25,912 to €182,880
- Tax, wage and social debts -€147,753
down €147,753 (-19.4%), from €763,068 to €615,315
of which Remuneration and social security: -€144,916
- Debts after one year -€135,458
down €135,458 (-19.7%), from €688,173 to €552,715
of which Financial debts: -€126,272
Income statement
- Gross operating margin +€124,713
up €124,713 (+19.9%), from €627,154 to €751,868
- Taxes +€29,731
up €29,731 (+68.2%), from €43,566 to €73,297
- Depreciation +€10,553
up €10,553 (+7.7%), from €136,398 to €146,950
- Other operating charges -€9,169
down €9,169 (-31.1%), from €29,475 to €20,306
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
€108,798
Gross operating margin
+€124,713
Staff costs
-€1,325
Depreciation
-€10,553
Other operating charges
+€9,169
Financial income
+€4,109
Financial charges
-€1,937
Taxes
-€29,731
Result 2025
€203,243
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
+€421,601
Investment
-€7,730
Financing
-€374,983
Cash 2024
€4.1m
From operations (derived)
+€421,601
Net result for the year
+€203,243
Depreciation
+€146,950
Receivables within one year
+€49,444
Deferred charges and accrued income
-€17,235
Trade debts
+€30,951
Tax, wage and social debts
-€147,753
Other debts
+€156,968
Accrued charges and deferred income
-€968
Investment (derived)
-€7,730
Investment in fixed assets (net)
-€7,730
Financing
-€374,983
Debts after one year
-€135,458
Current portion of long-term debt
+€475
Contributions, distributions and other
-€240,000
Cash 2025
€4.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,080,965 | €4,948,424 | -€132,541 | -2.6% |
| Fixed assets | 21/28 | €829,502 | €690,282 | -€139,220 | -16.8% |
| Intangible fixed assets | 21 | €776,474 | €652,238 | -€124,236 | -16.0% |
| Tangible fixed assets | 22/27 | €53,027 | €38,043 | -€14,984 | -28.3% |
| Plant, machinery and equipment | 23 | €4,965 | €7,581 | +€2,615 | +52.7% |
| Furniture and vehicles | 24 | €48,062 | €30,463 | -€17,600 | -36.6% |
| Current assets | 29/58 | €4,251,463 | €4,258,143 | +€6,679 | +0.2% |
| Amounts receivable within one year | 40/41 | €169,076 | €119,633 | -€49,444 | -29.2% |
| Trade receivables | 40 | €85,585 | €64,605 | -€20,980 | -24.5% |
| Other amounts receivable | 41 | €83,491 | €55,027 | -€28,464 | -34.1% |
| Cash at bank and in hand | 54/58 | €4,078,348 | €4,117,237 | +€38,888 | +1.0% |
| Deferred charges and accrued income | 490/1 | €4,038 | €21,273 | +€17,235 | +427% |
| Total equity and liabilities | 10/49 | €5,080,965 | €4,948,424 | -€132,541 | -2.6% |
| Equity | 10/15 | €118,291 | €81,534 | -€36,757 | -31.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,291 | €61,534 | -€36,757 | -37.4% |
| Amounts payable | 17/49 | €4,962,674 | €4,866,890 | -€95,784 | -1.9% |
| Amounts payable after more than one year | 17 | €688,173 | €552,715 | -€135,458 | -19.7% |
| Financial debts | 170/4 | €678,986 | €552,715 | -€126,272 | -18.6% |
| Other amounts payable | 178/9 | €9,186 | €0 | -€9,186 | -100% |
| Amounts payable within one year | 42/48 | €4,273,534 | €4,314,175 | +€40,641 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €125,797 | €126,272 | +€475 | +0.4% |
| Trade debts | 44 | €3,358,757 | €3,389,708 | +€30,951 | +0.9% |
| Suppliers | 440/4 | €3,358,757 | €3,389,708 | +€30,951 | +0.9% |
| Taxes, remuneration and social security | 45 | €763,068 | €615,315 | -€147,753 | -19.4% |
| Taxes | 450/3 | €19,092 | €16,256 | -€2,836 | -14.9% |
| Remuneration and social security | 454/9 | €743,976 | €599,059 | -€144,916 | -19.5% |
| Other amounts payable | 47/48 | €25,912 | €182,880 | +€156,968 | +606% |
| Accrued charges and deferred income | 492/3 | €968 | €0 | -€968 | -100% |
| Non-recurring operating income | 76A | €5,002 | €592 | -€4,410 | -88.2% |
| Remuneration, social security and pensions | 62 | €312,823 | €314,148 | +€1,325 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,398 | €146,950 | +€10,553 | +7.7% |
| Other operating charges | 640/8 | €29,475 | €20,306 | -€9,169 | -31.1% |
| Gross operating margin | 9900 | €627,154 | €751,868 | +€124,713 | +19.9% |
| Operating profit (loss) | 9901 | €148,458 | €270,463 | +€122,004 | +82.2% |
| Financial income | 75/76B | €10,498 | €14,606 | +€4,109 | +39.1% |
| Recurring financial income | 75 | €10,498 | €14,606 | +€4,109 | +39.1% |
| Financial charges | 65/66B | €6,592 | €8,529 | +€1,937 | +29.4% |
| Recurring financial charges | 65 | €6,592 | €8,529 | +€1,937 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €152,364 | €276,540 | +€124,176 | +81.5% |
| Income taxes | 67/77 | €43,566 | €73,297 | +€29,731 | +68.2% |
| Profit (loss) for the period | 9904 | €108,798 | €203,243 | +€94,445 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €108,798 | €203,243 | +€94,445 | +86.8% |
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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.