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PASCALE HAUTFENNE: what changed

What changed

PASCALE HAUTFENNE

BE 0479.476.245
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€103,144
2022 · €56,652+€46,492
Equity
€214,983
2022 · €115,339+€99,644
Cash
€149,571
2022 · €5,519+€144,053
Balance sheet total
€484,467
2022 · €319,868+€164,599

Largest movements

2022 to 2023
Assets
  • Cash +€144,053

    up €144,053 (+2,610%), from €5,519 to €149,571

    mainly Net result for the year (+€103,144) and Trade debts (+€60,086)

  • Receivables within one year +€17,428

    up €17,428 (+5.8%), from €302,662 to €320,089

    of which Other amounts receivable: +€51,199

Equity and liabilities
  • Reserves +€99,644

    up €99,644 (+91.3%), from €109,139 to €208,783

    of which Distributable reserves: +€99,644

  • Trade debts +€60,086

    up €60,086 (+53.1%), from €113,119 to €173,205

  • Tax, wage and social debts +€11,704

    up €11,704 (+19.0%), from €61,591 to €73,296

  • Debts after one year -€9,197

    no longer reported in 2023 (was €9,197)

Income statement
  • Gross operating margin +€74,244

    up €74,244 (+69.0%), from €107,523 to €181,767

  • Taxes +€21,624

    up €21,624 (+61.7%), from €35,022 to €56,647

  • Other operating charges +€5,649

    up €5,649 (+135%), from €4,189 to €9,838

Change in the result, 2022 to 2023

effect on the result

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 2022 €56,652
Gross operating margin +€74,244
Depreciation -€464
Other operating charges -€5,649
Financial income +€12
Financial charges -€26
Taxes -€21,624
Result 2023 €103,144
raises the resultlowers the result

Derived cash bridge

cash 2022 to 2023

The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.

From operations +€170,643
Investment -€13,178
Financing -€13,413
Cash 2022 €5,519
Net result for the year +€103,144
Depreciation +€10,059
Receivables within one year -€17,428
Trade debts +€60,086
Tax, wage and social debts +€11,704
Other debts +€3,077
Investment in fixed assets (net) -€13,178
Debts after one year -€9,197
Current portion of long-term debt -€716
Contributions, distributions and other -€3,500
Cash 2023 €149,571
brings cash intakes cash out
Every line side by side 41 lines
Line Code 2022 2023 Change %
Total assets 20/58 €319,868 €484,467 +€164,599 +51.5%
Fixed assets 21/28 €11,688 €14,806 +€3,118 +26.7%
Tangible fixed assets 22/27 €9,288 €12,406 +€3,118 +33.6%
Furniture and vehicles 24 €9,288 €9,468 +€181 +1.9%
Other tangible fixed assets 26 - €2,938 +€2,938
Financial fixed assets 28 €2,400 €2,400 = 0.0%
Current assets 29/58 €308,180 €469,661 +€161,480 +52.4%
Amounts receivable within one year 40/41 €302,662 €320,089 +€17,428 +5.8%
Trade receivables 40 €129,904 €96,133 -€33,771 -26.0%
Other amounts receivable 41 €172,758 €223,957 +€51,199 +29.6%
Cash at bank and in hand 54/58 €5,519 €149,571 +€144,053 +2,610%
Total equity and liabilities 10/49 €319,868 €484,467 +€164,599 +51.5%
Equity 10/15 €115,339 €214,983 +€99,644 +86.4%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €109,139 €208,783 +€99,644 +91.3%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Tax-exempt reserves 132 €808 €808 = 0.0%
Distributable reserves 133 €106,471 €206,115 +€99,644 +93.6%
Amounts payable 17/49 €204,529 €269,483 +€64,954 +31.8%
Amounts payable after more than one year 17 €9,197 - -€9,197
Financial debts 170/4 €9,197 - -€9,197
Amounts payable within one year 42/48 €195,332 €269,483 +€74,151 +38.0%
Current portion of amounts payable after more than one year 42 €9,913 €9,197 -€716 -7.2%
Trade debts 44 €113,119 €173,205 +€60,086 +53.1%
Suppliers 440/4 €113,119 €173,205 +€60,086 +53.1%
Taxes, remuneration and social security 45 €61,591 €73,296 +€11,704 +19.0%
Taxes 450/3 €61,591 €73,296 +€11,704 +19.0%
Other amounts payable 47/48 €10,709 €13,786 +€3,077 +28.7%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €9,595 €10,059 +€464 +4.8%
Other operating charges 640/8 €4,189 €9,838 +€5,649 +135%
Gross operating margin 9900 €107,523 €181,767 +€74,244 +69.0%
Operating profit (loss) 9901 €93,739 €161,870 +€68,131 +72.7%
Financial income 75/76B €193 €204 +€12 +6.0%
Recurring financial income 75 €193 €204 +€12 +6.0%
Financial charges 65/66B €2,257 €2,283 +€26 +1.1%
Recurring financial charges 65 €2,257 €2,283 +€26 +1.1%
Profit (loss) for the period before taxes 9903 €91,674 €159,791 +€68,117 +74.3%
Income taxes 67/77 €35,022 €56,647 +€21,624 +61.7%
Profit (loss) for the period 9904 €56,652 €103,144 +€46,492 +82.1%
Profit (loss) for the period to be appropriated 9905 €56,652 €103,144 +€46,492 +82.1%
Calculation and sources

Source: filed annual accounts (NBB), financial years ended 31 August 2022 and 31 August 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.