PIETER-JAN DEFOORT: what changed
What changed
PIETER-JAN DEFOORT
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€111,619
2024 · €110,365+€1,254
Equity
€635,446
2024 · €572,826+€62,620
Cash
€129,352
2024 · €107,220+€22,131
Balance sheet total
€824,673
2024 · €767,250+€57,423
Largest movements
Assets
- Current investments +€50,206
up €50,206 (+21.7%), from €231,108 to €281,314
- Tangible fixed assets -€32,514
down €32,514 (-7.7%), from €421,983 to €389,469
of which Furniture and vehicles: -€22,272
- Cash +€22,131
up €22,131 (+20.6%), from €107,220 to €129,352
mainly Net result for the year (+€111,619) and Depreciation (+€32,514)
- Receivables within one year +€17,863
up €17,863 (+395%), from €4,522 to €22,385
Equity and liabilities
- Reserves +€62,620
up €62,620 (+11.3%), from €554,226 to €616,846
- Accrued charges and deferred income +€11,863
up €11,863 (+66.0%), from €17,970 to €29,832
- Debts after one year -€11,391
down €11,391 (-9.9%), from €115,289 to €103,897
Income statement
- Gross operating margin +€8,982
up €8,982 (+4.8%), from €187,787 to €196,770
- Depreciation +€8,678
up €8,678 (+36.4%), from €23,836 to €32,514
- Financial income +€2,438
up €2,438 (+77.1%), from €3,164 to €5,602
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
€110,365
Gross operating margin
+€8,982
Depreciation
-€8,678
Other operating charges
-€186
Financial income
+€2,438
Financial charges
-€810
Taxes
-€492
Result 2025
€111,619
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
+€132,290
Investment
-€50,206
Financing
-€59,952
Cash 2024
€107,220
From operations (derived)
+€132,290
Net result for the year
+€111,619
Depreciation
+€32,514
Receivables within one year
-€17,863
Deferred charges and accrued income
+€264
Trade debts
-€343
Tax, wage and social debts
-€4,586
Other debts
-€1,177
Accrued charges and deferred income
+€11,863
Investment (derived)
-€50,206
Current investments
-€50,206
Financing
-€59,952
Debts after one year
-€11,391
Current portion of long-term debt
+€438
Contributions, distributions and other
-€48,999
Cash 2025
€129,352
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €767,250 | €824,673 | +€57,423 | +7.5% |
| Fixed assets | 21/28 | €421,983 | €389,469 | -€32,514 | -7.7% |
| Tangible fixed assets | 22/27 | €421,983 | €389,469 | -€32,514 | -7.7% |
| Land and buildings | 22 | €328,990 | €319,235 | -€9,756 | -3.0% |
| Plant, machinery and equipment | 23 | €2,125 | €1,639 | -€485 | -22.8% |
| Furniture and vehicles | 24 | €90,868 | €68,595 | -€22,272 | -24.5% |
| Current assets | 29/58 | €345,267 | €435,204 | +€89,937 | +26.0% |
| Amounts receivable within one year | 40/41 | €4,522 | €22,385 | +€17,863 | +395% |
| Trade receivables | 40 | €4,522 | €22,385 | +€17,863 | +395% |
| Current investments | 50/53 | €231,108 | €281,314 | +€50,206 | +21.7% |
| Cash at bank and in hand | 54/58 | €107,220 | €129,352 | +€22,131 | +20.6% |
| Deferred charges and accrued income | 490/1 | €2,417 | €2,153 | -€264 | -10.9% |
| Total equity and liabilities | 10/49 | €767,250 | €824,673 | +€57,423 | +7.5% |
| Equity | 10/15 | €572,826 | €635,446 | +€62,620 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €554,226 | €616,846 | +€62,620 | +11.3% |
| Distributable reserves | 133 | €554,226 | €616,846 | +€62,620 | +11.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €194,424 | €189,227 | -€5,197 | -2.7% |
| Amounts payable after more than one year | 17 | €115,289 | €103,897 | -€11,391 | -9.9% |
| Financial debts | 170/4 | €115,289 | €103,897 | -€11,391 | -9.9% |
| Amounts payable within one year | 42/48 | €61,165 | €55,497 | -€5,668 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €10,953 | €11,391 | +€438 | +4.0% |
| Trade debts | 44 | €1,684 | €1,341 | -€343 | -20.4% |
| Suppliers | 440/4 | €1,684 | €1,341 | -€343 | -20.4% |
| Taxes, remuneration and social security | 45 | €19,307 | €14,721 | -€4,586 | -23.8% |
| Taxes | 450/3 | €19,307 | €14,721 | -€4,586 | -23.8% |
| Other amounts payable | 47/48 | €29,221 | €28,044 | -€1,177 | -4.0% |
| Accrued charges and deferred income | 492/3 | €17,970 | €29,832 | +€11,863 | +66.0% |
| Non-recurring operating income | 76A | €8,290 | €0 | -€8,290 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,836 | €32,514 | +€8,678 | +36.4% |
| Other operating charges | 640/8 | €2,834 | €3,020 | +€186 | +6.6% |
| Gross operating margin | 9900 | €187,787 | €196,770 | +€8,982 | +4.8% |
| Operating profit (loss) | 9901 | €161,118 | €161,236 | +€118 | +0.1% |
| Financial income | 75/76B | €3,164 | €5,602 | +€2,438 | +77.1% |
| Recurring financial income | 75 | €3,164 | €5,602 | +€2,438 | +77.1% |
| Financial charges | 65/66B | €6,977 | €7,787 | +€810 | +11.6% |
| Recurring financial charges | 65 | €6,977 | €7,787 | +€810 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €157,304 | €159,050 | +€1,746 | +1.1% |
| Income taxes | 67/77 | €46,939 | €47,431 | +€492 | +1.0% |
| Profit (loss) for the period | 9904 | €110,365 | €111,619 | +€1,254 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €110,365 | €111,619 | +€1,254 | +1.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.