PETER D. CAMESASCA ADVOCAAT: what changed
What changed
PETER D. CAMESASCA ADVOCAAT
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€183,241
2024 · €233,164-€49,922
Equity
€1.1m
2024 · €952,029+€183,241
Cash
€562,232
2024 · €317,620+€244,612
Balance sheet total
€1.3m
2024 · €1.1m+€194,514
Largest movements
Assets
- Cash +€244,612
up €244,612 (+77.0%), from €317,620 to €562,232
mainly Net result for the year (+€183,241) and Receivables within one year (+€32,894)
- Receivables within one year -€32,894
down €32,894 (-34.3%), from €95,826 to €62,932
of which Trade receivables: -€29,104
- Deferred charges and accrued income -€30,213
down €30,213 (-11.1%), from €272,082 to €241,869
- Current investments +€21,892
up €21,892 (+9.3%), from €235,183 to €257,075
Equity and liabilities
- Reserves +€183,241
up €183,241 (+19.4%), from €945,829 to €1.1m
of which Distributable reserves: +€183,241
Income statement
- Taxes +€39,989
up €39,989 (+76.4%), from €52,325 to €92,314
- Financial income -€13,686
down €13,686 (-65.5%), from €20,889 to €7,203
- Gross operating margin +€4,335
up €4,335 (+1.5%), from €288,905 to €293,240
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
€233,164
Gross operating margin
+€4,335
Depreciation
-€1,628
Other operating charges
-€12
Financial income
-€13,686
Financial charges
+€1,056
Taxes
-€39,989
Result 2025
€183,241
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
+€281,128
Investment
-€36,517
Financing
€0
Cash 2024
€317,620
From operations (derived)
+€281,128
Net result for the year
+€183,241
Depreciation
+€23,507
Receivables within one year
+€32,894
Deferred charges and accrued income
+€30,213
Trade debts
+€1,913
Tax, wage and social debts
+€11,985
Other debts
-€3,485
Accrued charges and deferred income
+€860
Investment (derived)
-€36,517
Investment in fixed assets (net)
-€14,625
Current investments
-€21,892
Cash 2025
€562,232
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,069,340 | €1,263,855 | +€194,514 | +18.2% |
| Fixed assets | 21/28 | €148,630 | €139,747 | -€8,882 | -6.0% |
| Tangible fixed assets | 22/27 | €118,130 | €109,247 | -€8,882 | -7.5% |
| Land and buildings | 22 | €59,979 | €63,280 | +€3,301 | +5.5% |
| Plant, machinery and equipment | 23 | €21,900 | €20,030 | -€1,870 | -8.5% |
| Furniture and vehicles | 24 | €33,450 | €23,137 | -€10,313 | -30.8% |
| Other tangible fixed assets | 26 | €2,800 | €2,800 | = | 0.0% |
| Financial fixed assets | 28 | €30,500 | €30,500 | = | 0.0% |
| Current assets | 29/58 | €920,711 | €1,124,108 | +€203,397 | +22.1% |
| Amounts receivable within one year | 40/41 | €95,826 | €62,932 | -€32,894 | -34.3% |
| Trade receivables | 40 | €87,599 | €58,495 | -€29,104 | -33.2% |
| Other amounts receivable | 41 | €8,227 | €4,438 | -€3,789 | -46.1% |
| Current investments | 50/53 | €235,183 | €257,075 | +€21,892 | +9.3% |
| Cash at bank and in hand | 54/58 | €317,620 | €562,232 | +€244,612 | +77.0% |
| Deferred charges and accrued income | 490/1 | €272,082 | €241,869 | -€30,213 | -11.1% |
| Total equity and liabilities | 10/49 | €1,069,340 | €1,263,855 | +€194,514 | +18.2% |
| Equity | 10/15 | €952,029 | €1,135,270 | +€183,241 | +19.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €945,829 | €1,129,070 | +€183,241 | +19.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €943,969 | €1,127,210 | +€183,241 | +19.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €117,312 | €128,585 | +€11,273 | +9.6% |
| Amounts payable within one year | 42/48 | €117,312 | €127,725 | +€10,413 | +8.9% |
| Trade debts | 44 | €8,393 | €10,305 | +€1,913 | +22.8% |
| Suppliers | 440/4 | €8,393 | €10,305 | +€1,913 | +22.8% |
| Taxes, remuneration and social security | 45 | €57,272 | €69,257 | +€11,985 | +20.9% |
| Taxes | 450/3 | €57,272 | €69,257 | +€11,985 | +20.9% |
| Other amounts payable | 47/48 | €51,647 | €48,162 | -€3,485 | -6.7% |
| Accrued charges and deferred income | 492/3 | - | €860 | +€860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,879 | €23,507 | +€1,628 | +7.4% |
| Other operating charges | 640/8 | €615 | €627 | +€12 | +1.9% |
| Gross operating margin | 9900 | €288,905 | €293,240 | +€4,335 | +1.5% |
| Operating profit (loss) | 9901 | €266,410 | €269,106 | +€2,695 | +1.0% |
| Financial income | 75/76B | €20,889 | €7,203 | -€13,686 | -65.5% |
| Recurring financial income | 75 | €20,889 | €7,203 | -€13,686 | -65.5% |
| Financial charges | 65/66B | €1,810 | €754 | -€1,056 | -58.4% |
| Recurring financial charges | 65 | €1,810 | €754 | -€1,056 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €285,489 | €275,555 | -€9,934 | -3.5% |
| Income taxes | 67/77 | €52,325 | €92,314 | +€39,989 | +76.4% |
| Profit (loss) for the period | 9904 | €233,164 | €183,241 | -€49,922 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €233,164 | €183,241 | -€49,922 | -21.4% |
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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 3 November 2026 via checked.be.