PETEN SERGE: what changed
What changed
PETEN SERGE
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€189,286
2024 · €110,226+€79,060
Equity
€540,495
2024 · €545,209-€4,714
Cash
€260,977
2024 · €119,526+€141,451
Balance sheet total
€761,297
2024 · €571,665+€189,632
Largest movements
Assets
- Cash +€141,451
up €141,451 (+118%), from €119,526 to €260,977
mainly Other debts (+€192,061) and Net result for the year (+€189,286)
- Receivables within one year +€47,243
up €47,243 (+2,914%), from €1,621 to €48,864
of which Other amounts receivable: +€41,350
Equity and liabilities
- Other debts +€192,061
up €192,061 (+9,591%), from €2,002 to €194,063
Income statement
- Gross operating margin +€114,680
up €114,680 (+70.0%), from €163,735 to €278,414
- Taxes +€37,374
up €37,374 (+72.6%), from €51,495 to €88,869
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
€110,226
Gross operating margin
+€114,680
Depreciation
+€418
Other operating charges
+€358
Financial income
+€977
Financial charges
+€1
Taxes
-€37,374
Result 2025
€189,286
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
+€336,389
Investment
-€938
Financing
-€194,000
Cash 2024
€119,526
From operations (derived)
+€336,389
Net result for the year
+€189,286
Receivables within one year
-€47,243
Trade debts
+€5,697
Tax, wage and social debts
-€3,412
Other debts
+€192,061
Investment (derived)
-€938
Current investments
-€938
Financing
-€194,000
Contributions, distributions and other
-€194,000
Cash 2025
€260,977
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €571,665 | €761,297 | +€189,632 | +33.2% |
| Fixed assets | 21/28 | €137 | €137 | = | 0.0% |
| Financial fixed assets | 28 | €137 | €137 | = | 0.0% |
| Current assets | 29/58 | €571,528 | €761,160 | +€189,632 | +33.2% |
| Amounts receivable within one year | 40/41 | €1,621 | €48,864 | +€47,243 | +2,914% |
| Trade receivables | 40 | €1,621 | €7,515 | +€5,894 | +364% |
| Other amounts receivable | 41 | - | €41,350 | +€41,350 | |
| Current investments | 50/53 | €450,381 | €451,319 | +€938 | +0.2% |
| Cash at bank and in hand | 54/58 | €119,526 | €260,977 | +€141,451 | +118% |
| Total equity and liabilities | 10/49 | €571,665 | €761,297 | +€189,632 | +33.2% |
| Equity | 10/15 | €545,209 | €540,495 | -€4,714 | -0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €532,809 | €528,095 | -€4,714 | -0.9% |
| Distributable reserves | 133 | €532,809 | €528,095 | -€4,714 | -0.9% |
| Amounts payable | 17/49 | €26,456 | €220,802 | +€194,346 | +735% |
| Amounts payable within one year | 42/48 | €26,456 | €220,802 | +€194,346 | +735% |
| Trade debts | 44 | €979 | €6,677 | +€5,697 | +582% |
| Suppliers | 440/4 | €979 | €6,677 | +€5,697 | +582% |
| Taxes, remuneration and social security | 45 | €23,474 | €20,062 | -€3,412 | -14.5% |
| Taxes | 450/3 | €19,955 | €18,294 | -€1,661 | -8.3% |
| Remuneration and social security | 454/9 | €3,519 | €1,768 | -€1,751 | -49.8% |
| Other amounts payable | 47/48 | €2,002 | €194,063 | +€192,061 | +9,591% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418 | - | -€418 | |
| Other operating charges | 640/8 | €1,497 | €1,139 | -€358 | -23.9% |
| Gross operating margin | 9900 | €163,735 | €278,414 | +€114,680 | +70.0% |
| Operating profit (loss) | 9901 | €161,819 | €277,276 | +€115,457 | +71.3% |
| Financial income | 75/76B | €206 | €1,183 | +€977 | +475% |
| Recurring financial income | 75 | €206 | €1,183 | +€977 | +475% |
| Financial charges | 65/66B | €304 | €303 | -€1 | -0.2% |
| Recurring financial charges | 65 | €304 | €303 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €161,721 | €278,155 | +€116,434 | +72.0% |
| Income taxes | 67/77 | €51,495 | €88,869 | +€37,374 | +72.6% |
| Profit (loss) for the period | 9904 | €110,226 | €189,286 | +€79,060 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €110,226 | €189,286 | +€79,060 | +71.7% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 3 November 2026 via checked.be.