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PIRELIEN: what changed

Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.

What changed

PIRELIEN

BE 0689.563.201
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€61,114
2024 · €51,698+€9,416
Equity
€476,677
2024 · €415,563+€61,114
Cash
€34,402
2024 · €24,440+€9,962
Balance sheet total
€529,921
2024 · €562,868-€32,947

Largest movements

2024 to 2025
Assets
  • Current investments -€35,180

    down €35,180 (-100.0%), from €35,180 to €0

  • Tangible fixed assets -€25,248

    down €25,248 (-5.0%), from €501,786 to €476,537

    of which Land and buildings: -€16,438

  • Receivables within one year +€16,822

    up €16,822 (+1150.4%), from €1,462 to €18,284

    of which Trade receivables: +€18,284

  • Cash +€9,962

    up €9,962 (+40.8%), from €24,440 to €34,402

    mainly Net result for the year (+€61,114) and Current investments (+€35,180)

Equity and liabilities
  • Debts after one year -€97,396

    down €97,396 (-73.3%), from €132,869 to €35,473

  • Reserves +€61,114

    up €61,114 (+15.4%), from €396,963 to €458,077

Income statement
  • Depreciation -€6,902

    down €6,902 (-28.3%), from €24,362 to €17,460

  • Gross operating margin +€3,447

    up €3,447 (+3.1%), from €111,920 to €115,367

From the 2024 result to the 2025 result

effect on the result

Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.

Result 2024 €51,698
Gross operating margin +€3,447
Depreciation +€6,902
Other operating charges +€211
Financial income -€56
Financial charges -€263
Taxes -€825
Result 2025 €61,114

Cash bridge derived

cash 2024 to 2025

Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€64,389
Investment +€42,969
Financing -€97,396
Cash 2024 €24,440
Net result for the year +€61,114
Depreciation +€17,460
Receivables within one year -€16,822
Deferred charges and accrued income -€697
Trade debts +€302
Tax, wage and social debts +€3,033
Investment in fixed assets (net) +€7,789
Current investments +€35,180
Debts after one year -€97,396
Cash 2025 €34,402
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €562,868 €529,921 -€32,947 -5.9%
Fixed assets 21/28 €501,786 €476,537 -€25,248 -5.0%
Tangible fixed assets 22/27 €501,786 €476,537 -€25,248 -5.0%
Land and buildings 22 €490,035 €473,597 -€16,438 -3.4%
Plant, machinery and equipment 23 €3,014 €2,410 -€604 -20.0%
Furniture and vehicles 24 €8,737 €531 -€8,207 -93.9%
Current assets 29/58 €61,082 €53,384 -€7,698 -12.6%
Amounts receivable within one year 40/41 €1,462 €18,284 +€16,822 +1150.4%
Trade receivables 40 €0 €18,284 +€18,284
Other amounts receivable 41 €1,462 €0 -€1,462 -100.0%
Current investments 50/53 €35,180 €0 -€35,180 -100.0%
Cash at bank and in hand 54/58 €24,440 €34,402 +€9,962 +40.8%
Deferred charges and accrued income 490/1 - €697 +€697
Total equity and liabilities 10/49 €562,868 €529,921 -€32,947 -5.9%
Equity 10/15 €415,563 €476,677 +€61,114 +14.7%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €396,963 €458,077 +€61,114 +15.4%
Distributable reserves 133 €396,963 €458,077 +€61,114 +15.4%
Profit (loss) carried forward 14 €0 €0 =
Amounts payable 17/49 €147,305 €53,244 -€94,061 -63.9%
Amounts payable after more than one year 17 €132,869 €35,473 -€97,396 -73.3%
Other amounts payable 178/9 €132,869 €35,473 -€97,396 -73.3%
Amounts payable within one year 42/48 €12,786 €16,120 +€3,335 +26.1%
Trade debts 44 €415 €716 +€302 +72.7%
Suppliers 440/4 €415 €716 +€302 +72.7%
Taxes, remuneration and social security 45 €12,371 €15,404 +€3,033 +24.5%
Taxes 450/3 €12,371 €15,404 +€3,033 +24.5%
Other amounts payable 47/48 €0 - =
Accrued charges and deferred income 492/3 €1,650 €1,650 = 0.0%
Non-recurring operating income 76A - €10,411 +€10,411
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €24,362 €17,460 -€6,902 -28.3%
Other operating charges 640/8 €3,471 €3,261 -€211 -6.1%
Gross operating margin 9900 €111,920 €115,367 +€3,447 +3.1%
Operating profit (loss) 9901 €84,087 €94,647 +€10,560 +12.6%
Financial income 75/76B €232 €176 -€56 -24.0%
Recurring financial income 75 €232 €176 -€56 -24.0%
Financial charges 65/66B €6,144 €6,407 +€263 +4.3%
Recurring financial charges 65 €6,144 €6,407 +€263 +4.3%
Profit (loss) for the period before taxes 9903 €78,176 €88,417 +€10,241 +13.1%
Income taxes 67/77 €26,478 €27,303 +€825 +3.1%
Profit (loss) for the period 9904 €51,698 €61,114 +€9,416 +18.2%
Profit (loss) for the period to be appropriated 9905 €51,698 €61,114 +€9,416 +18.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.