Olivier Dubois: what changed
What changed
Olivier Dubois
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€318,991
2024 · €213,020+€105,971
Equity
€1.7m
2024 · €1.5m+€188,991
Cash
€1.0m
2024 · €866,807+€135,703
Balance sheet total
€1.9m
2024 · €1.7m+€189,724
Largest movements
Assets
- Cash +€135,703
up €135,703 (+15.7%), from €866,807 to €1.0m
mainly Net result for the year (+€318,991) and Receivables within one year (+€35,680)
- Current investments +€100,400
up €100,400 (+14.5%), from €691,035 to €791,435
- Receivables within one year -€35,680
down €35,680 (-50.4%), from €70,779 to €35,099
of which Trade receivables: -€34,136
Equity and liabilities
- Reserves +€188,990
up €188,990 (+22.2%), from €850,040 to €1.0m
Income statement
- Gross operating margin +€101,395
up €101,395 (+27.2%), from €372,235 to €473,631
- Taxes +€35,852
up €35,852 (+37.9%), from €94,648 to €130,501
- Financial income +€34,741
up €34,741 (+498%), from €6,979 to €41,720
- Staff costs -€5,332
down €5,332 (-9.4%), from €56,692 to €51,360
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
€213,020
Gross operating margin
+€101,395
Staff costs
+€5,332
Depreciation
-€697
Other operating charges
+€1,187
Financial income
+€34,741
Financial charges
-€136
Taxes
-€35,852
Result 2025
€318,991
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
+€367,516
Investment
-€101,813
Financing
-€130,000
Cash 2024
€866,807
From operations (derived)
+€367,516
Net result for the year
+€318,991
Depreciation
+€12,111
Receivables within one year
+€35,680
Trade debts
-€1,052
Tax, wage and social debts
-€15,311
Other debts
+€17,097
Investment (derived)
-€101,813
Investment in fixed assets (net)
-€1,413
Current investments
-€100,400
Financing
-€130,000
Contributions, distributions and other
-€130,000
Cash 2025
€1.0m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,700,585 | €1,890,309 | +€189,724 | +11.2% |
| Fixed assets | 21/28 | €41,963 | €31,265 | -€10,698 | -25.5% |
| Tangible fixed assets | 22/27 | €41,963 | €31,265 | -€10,698 | -25.5% |
| Plant, machinery and equipment | 23 | €2,390 | €1,739 | -€651 | -27.2% |
| Furniture and vehicles | 24 | €39,574 | €29,527 | -€10,047 | -25.4% |
| Current assets | 29/58 | €1,658,622 | €1,859,044 | +€200,422 | +12.1% |
| Amounts receivable within one year | 40/41 | €70,779 | €35,099 | -€35,680 | -50.4% |
| Trade receivables | 40 | €61,950 | €27,815 | -€34,136 | -55.1% |
| Other amounts receivable | 41 | €8,829 | €7,284 | -€1,545 | -17.5% |
| Current investments | 50/53 | €691,035 | €791,435 | +€100,400 | +14.5% |
| Cash at bank and in hand | 54/58 | €866,807 | €1,002,510 | +€135,703 | +15.7% |
| Deferred charges and accrued income | 490/1 | €30,000 | €30,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,700,585 | €1,890,309 | +€189,724 | +11.2% |
| Equity | 10/15 | €1,535,461 | €1,724,451 | +€188,991 | +12.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €850,040 | €1,039,030 | +€188,990 | +22.2% |
| Distributable reserves | 133 | €850,040 | €1,039,030 | +€188,990 | +22.2% |
| Profit (loss) carried forward | 14 | €673,021 | €673,021 | +€1 | 0.0% |
| Amounts payable | 17/49 | €165,124 | €165,858 | +€734 | +0.4% |
| Amounts payable within one year | 42/48 | €165,124 | €165,858 | +€734 | +0.4% |
| Trade debts | 44 | €18,684 | €17,632 | -€1,052 | -5.6% |
| Suppliers | 440/4 | €18,684 | €17,632 | -€1,052 | -5.6% |
| Taxes, remuneration and social security | 45 | €123,564 | €108,254 | -€15,311 | -12.4% |
| Taxes | 450/3 | €107,423 | €96,206 | -€11,217 | -10.4% |
| Remuneration and social security | 454/9 | €16,141 | €12,048 | -€4,093 | -25.4% |
| Other amounts payable | 47/48 | €22,876 | €39,973 | +€17,097 | +74.7% |
| Non-recurring operating income | 76A | €10,228 | €3,903 | -€6,325 | -61.8% |
| Remuneration, social security and pensions | 62 | €56,692 | €51,360 | -€5,332 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,415 | €12,111 | +€697 | +6.1% |
| Other operating charges | 640/8 | €2,956 | €1,769 | -€1,187 | -40.2% |
| Gross operating margin | 9900 | €372,235 | €473,631 | +€101,395 | +27.2% |
| Operating profit (loss) | 9901 | €301,173 | €408,390 | +€107,218 | +35.6% |
| Financial income | 75/76B | €6,979 | €41,720 | +€34,741 | +498% |
| Recurring financial income | 75 | €6,979 | €41,720 | +€34,741 | +498% |
| Financial charges | 65/66B | €484 | €619 | +€136 | +28.0% |
| Recurring financial charges | 65 | €484 | €619 | +€136 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €307,668 | €449,491 | +€141,823 | +46.1% |
| Income taxes | 67/77 | €94,648 | €130,501 | +€35,852 | +37.9% |
| Profit (loss) for the period | 9904 | €213,020 | €318,991 | +€105,971 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €213,020 | €318,991 | +€105,971 | +49.7% |
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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 4 November 2026 via checked.be.