PNT Bruxelles: what changed
What changed
PNT Bruxelles
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€66,264
2024 · €101,506-€35,242
Equity
€8,060
2024 · €8,060
Cash
€9,363
2024 · €7,089+€2,274
Balance sheet total
€700,899
2024 · €796,719-€95,819
Largest movements
Assets
- Tangible fixed assets -€235,890
down €235,890 (-94.8%), from €248,747 to €12,857
of which Land and buildings: -€219,697
- Receivables within one year +€142,398
up €142,398 (+29.3%), from €485,911 to €628,310
of which Other amounts receivable: +€235,170
- Deferred charges and accrued income -€10,640
down €10,640 (-19.5%), from €54,522 to €43,882
Equity and liabilities
- Trade debts -€67,220
down €67,220 (-15.4%), from €436,454 to €369,234
- Other debts -€35,242
down €35,242 (-26.8%), from €131,394 to €96,152
- Short-term financial debts -€16,638
down €16,638 (-32.3%), from €51,444 to €34,806
- Tax, wage and social debts +€11,501
up €11,501 (+8.2%), from €140,165 to €151,666
of which Taxes: +€8,000
Income statement
- Turnover -€151,644
down €151,644 (-10.5%), from €1.4m to €1.3m
- Purchases and services -€95,593
down €95,593 (-8.9%), from €1.1m to €976,631
- Gross operating margin -€42,790
down €42,790 (-9.2%), from €466,939 to €424,149
- Other operating charges +€33,199
up €33,199 (+205%), from €16,161 to €49,360
- Depreciation -€18,174
down €18,174 (-52.9%), from €34,367 to €16,193
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
€101,506
Gross operating margin
-€42,790
Staff costs
-€2,863
Depreciation
+€18,174
Other operating charges
-€33,199
Financial income
+€4,198
Financial charges
+€3,328
Taxes
+€17,910
Result 2025
€66,264
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
-€141,442
Investment
+€213,659
Financing
-€69,943
Cash 2024
€7,089
From operations (derived)
-€141,442
Net result for the year
+€66,264
Depreciation
+€16,193
Receivables within one year
-€142,398
Deferred charges and accrued income
+€10,640
Trade debts
-€67,220
Tax, wage and social debts
+€11,501
Advances received
+€1,183
Other debts
-€35,242
Accrued charges and deferred income
-€2,362
Investment (derived)
+€213,659
Investment in fixed assets (net)
+€213,659
Financing
-€69,943
Debts after one year
+€6,011
Current portion of long-term debt
+€6,949
Short-term financial debts
-€16,638
Contributions, distributions and other
-€66,264
Cash 2025
€9,363
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €796,719 | €700,899 | -€95,819 | -12.0% |
| Fixed assets | 21/28 | €249,197 | €19,345 | -€229,851 | -92.2% |
| Tangible fixed assets | 22/27 | €248,747 | €12,857 | -€235,890 | -94.8% |
| Land and buildings | 22 | €219,697 | - | -€219,697 | |
| Plant, machinery and equipment | 23 | €11,687 | €8,607 | -€3,079 | -26.4% |
| Furniture and vehicles | 24 | €17,363 | €4,250 | -€13,113 | -75.5% |
| Financial fixed assets | 28 | €450 | €6,489 | +€6,039 | +1,342% |
| Current assets | 29/58 | €547,522 | €681,554 | +€134,032 | +24.5% |
| Amounts receivable within one year | 40/41 | €485,911 | €628,310 | +€142,398 | +29.3% |
| Trade receivables | 40 | €220,525 | €127,754 | -€92,772 | -42.1% |
| Other amounts receivable | 41 | €265,386 | €500,556 | +€235,170 | +88.6% |
| Cash at bank and in hand | 54/58 | €7,089 | €9,363 | +€2,274 | +32.1% |
| Deferred charges and accrued income | 490/1 | €54,522 | €43,882 | -€10,640 | -19.5% |
| Total equity and liabilities | 10/49 | €796,719 | €700,899 | -€95,819 | -12.0% |
| Equity | 10/15 | €8,060 | €8,060 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €788,659 | €692,839 | -€95,819 | -12.1% |
| Amounts payable after more than one year | 17 | - | €6,011 | +€6,011 | |
| Financial debts | 170/4 | - | €6,011 | +€6,011 | |
| Amounts payable within one year | 42/48 | €783,718 | €684,251 | -€99,467 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €3,040 | €9,988 | +€6,949 | +229% |
| Financial debts | 43 | €51,444 | €34,806 | -€16,638 | -32.3% |
| Credit institutions | 430/8 | €51,444 | €34,806 | -€16,638 | -32.3% |
| Trade debts | 44 | €436,454 | €369,234 | -€67,220 | -15.4% |
| Suppliers | 440/4 | €436,454 | €369,234 | -€67,220 | -15.4% |
| Advances received on contracts in progress | 46 | €21,222 | €22,404 | +€1,183 | +5.6% |
| Taxes, remuneration and social security | 45 | €140,165 | €151,666 | +€11,501 | +8.2% |
| Taxes | 450/3 | €110,699 | €118,698 | +€8,000 | +7.2% |
| Remuneration and social security | 454/9 | €29,466 | €32,968 | +€3,502 | +11.9% |
| Other amounts payable | 47/48 | €131,394 | €96,152 | -€35,242 | -26.8% |
| Accrued charges and deferred income | 492/3 | €4,941 | €2,578 | -€2,362 | -47.8% |
| Turnover | 70 | €1,443,035 | €1,291,391 | -€151,644 | -10.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,072,224 | €976,631 | -€95,593 | -8.9% |
| Remuneration, social security and pensions | 62 | €231,514 | €234,377 | +€2,863 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,367 | €16,193 | -€18,174 | -52.9% |
| Other operating charges | 640/8 | €16,161 | €49,360 | +€33,199 | +205% |
| Gross operating margin | 9900 | €466,939 | €424,149 | -€42,790 | -9.2% |
| Operating profit (loss) | 9901 | €184,897 | €124,219 | -€60,678 | -32.8% |
| Financial income | 75/76B | €5,253 | €9,451 | +€4,198 | +79.9% |
| Recurring financial income | 75 | €5,253 | €9,451 | +€4,198 | +79.9% |
| Financial charges | 65/66B | €13,763 | €10,435 | -€3,328 | -24.2% |
| Recurring financial charges | 65 | €13,763 | €10,435 | -€3,328 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €176,387 | €123,235 | -€53,152 | -30.1% |
| Income taxes | 67/77 | €74,881 | €56,971 | -€17,910 | -23.9% |
| Profit (loss) for the period | 9904 | €101,506 | €66,264 | -€35,242 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €101,506 | €66,264 | -€35,242 | -34.7% |
Next steps
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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 2 November 2026 via checked.be.