PIERRE LEFEVRE AVOCAT: what changed
What changed
PIERRE LEFEVRE AVOCAT
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€444,595
2024 · €356,684+€87,912
Equity
€5.6m
2024 · €5.2m+€444,595
Cash
€1
2024 · €1+€0
Balance sheet total
€6.2m
2024 · €6.0m+€245,445
Largest movements
Assets
- Receivables within one year +€262,852
up €262,852 (+194%), from €135,736 to €398,588
of which Other amounts receivable: +€226,206
Equity and liabilities
- Accrued charges and deferred income -€474,426
down €474,426 (-99.8%), from €475,151 to €725
- Reserves +€444,595
up €444,595 (+13.2%), from €3.4m to €3.8m
of which Distributable reserves: +€444,595
- Tax, wage and social debts +€167,405
up €167,405 (+60.2%), from €278,178 to €445,583
of which Taxes: +€167,092
- Other debts +€83,772
up €83,772 (+151%), from €55,576 to €139,348
Income statement
- Gross operating margin +€139,441
up €139,441 (+28.7%), from €485,935 to €625,376
- Taxes +€48,076
up €48,076 (+26.3%), from €183,098 to €231,174
- Depreciation +€9,474
up €9,474 (+182%), from €5,212 to €14,686
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
€356,684
Gross operating margin
+€139,441
Staff costs
+€3,011
Depreciation
-€9,474
Other operating charges
+€1,158
Financial income
-€0
Financial charges
+€1,853
Taxes
-€48,076
Result 2025
€444,595
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
-€15,981
Investment
€0
Financing
+€15,981
Cash 2024
€1
From operations (derived)
-€15,981
Net result for the year
+€444,595
Depreciation
+€14,686
Receivables within one year
-€262,852
Deferred charges and accrued income
+€2,721
Trade debts
-€22,882
Tax, wage and social debts
+€167,405
Advances received
+€31,000
Other debts
+€83,772
Accrued charges and deferred income
-€474,426
Financing
+€15,981
Short-term financial debts
+€15,981
Cash 2025
€1
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,004,015 | €6,249,460 | +€245,445 | +4.1% |
| Fixed assets | 21/28 | €62,669 | €47,983 | -€14,686 | -23.4% |
| Tangible fixed assets | 22/27 | €62,619 | €47,933 | -€14,686 | -23.5% |
| Furniture and vehicles | 24 | €41,157 | €38,776 | -€2,381 | -5.8% |
| Other tangible fixed assets | 26 | €21,462 | €9,157 | -€12,305 | -57.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €5,941,345 | €6,201,477 | +€260,131 | +4.4% |
| Amounts receivable after more than one year | 29 | €5,800,000 | €5,800,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,800,000 | €5,800,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €135,736 | €398,588 | +€262,852 | +194% |
| Trade receivables | 40 | €6,901 | €43,547 | +€36,646 | +531% |
| Other amounts receivable | 41 | €128,835 | €355,041 | +€226,206 | +176% |
| Cash at bank and in hand | 54/58 | €1 | €1 | +€0 | +0.7% |
| Deferred charges and accrued income | 490/1 | €5,608 | €2,888 | -€2,721 | -48.5% |
| Total equity and liabilities | 10/49 | €6,004,015 | €6,249,460 | +€245,445 | +4.1% |
| Equity | 10/15 | €5,161,789 | €5,606,384 | +€444,595 | +8.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,358,184 | €3,802,779 | +€444,595 | +13.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €3,358,184 | €3,802,779 | +€444,595 | +13.2% |
| Profit (loss) carried forward | 14 | €1,791,205 | €1,791,205 | = | 0.0% |
| Amounts payable | 17/49 | €842,226 | €643,076 | -€199,150 | -23.6% |
| Amounts payable within one year | 42/48 | €367,074 | €642,350 | +€275,276 | +75.0% |
| Financial debts | 43 | €2,557 | €18,538 | +€15,981 | +625% |
| Credit institutions | 430/8 | €2,557 | €18,538 | +€15,981 | +625% |
| Trade debts | 44 | €30,764 | €7,881 | -€22,882 | -74.4% |
| Suppliers | 440/4 | €30,764 | €7,881 | -€22,882 | -74.4% |
| Advances received on contracts in progress | 46 | - | €31,000 | +€31,000 | |
| Taxes, remuneration and social security | 45 | €278,178 | €445,583 | +€167,405 | +60.2% |
| Taxes | 450/3 | €273,335 | €440,427 | +€167,092 | +61.1% |
| Remuneration and social security | 454/9 | €4,843 | €5,156 | +€313 | +6.5% |
| Other amounts payable | 47/48 | €55,576 | €139,348 | +€83,772 | +151% |
| Accrued charges and deferred income | 492/3 | €475,151 | €725 | -€474,426 | -99.8% |
| Non-recurring operating income | 76A | €400,000 | €0 | -€400,000 | -100% |
| Remuneration, social security and pensions | 62 | €31,555 | €28,544 | -€3,011 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,212 | €14,686 | +€9,474 | +182% |
| Other operating charges | 640/8 | €1,292 | €134 | -€1,158 | -89.7% |
| Gross operating margin | 9900 | €485,935 | €625,376 | +€139,441 | +28.7% |
| Operating profit (loss) | 9901 | €447,876 | €582,012 | +€134,136 | +29.9% |
| Financial income | 75/76B | €101,400 | €101,400 | -€0 | 0.0% |
| Recurring financial income | 75 | €101,400 | €101,400 | -€0 | 0.0% |
| Financial charges | 65/66B | €9,495 | €7,643 | -€1,853 | -19.5% |
| Recurring financial charges | 65 | €9,495 | €7,643 | -€1,853 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €539,781 | €675,769 | +€135,988 | +25.2% |
| Income taxes | 67/77 | €183,098 | €231,174 | +€48,076 | +26.3% |
| Profit (loss) for the period | 9904 | €356,684 | €444,595 | +€87,912 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €356,684 | €444,595 | +€87,912 | +24.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.