RAF VAN GOETHEM: what changed
Two financial 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
RAF VAN GOETHEM
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€82,557
2024 · €67,583+€14,974
Equity
€1.1m
2024 · €1.1m+€41,187
Cash
€4,990
2024 · €5,790-€800
Balance sheet total
€1.7m
2024 · €1.7m-€11,118
Largest movements
Assets
- Tangible fixed assets -€22,652
down €22,652 (-4.7%), from €485,919 to €463,266
of which Land and buildings: -€23,960
Equity and liabilities
- Debts after one year -€45,074
down €45,074 (-17.2%), from €262,580 to €217,507
- Reserves +€41,187
up €41,187 (+5.0%), from €816,541 to €857,728
of which Distributable reserves: +€47,430
- Trade debts -€19,671
down €19,671 (-86.2%), from €22,819 to €3,149
Income statement
- Gross operating margin +€15,830
up €15,830 (+11.5%), from €137,193 to €153,023
- Taxes +€8,818
up €8,818 (+28.1%), from €31,344 to €40,162
- Financial charges -€4,539
down €4,539 (-26.4%), from €17,208 to €12,669
- Financial income +€4,362
up €4,362 (+53.0%), from €8,228 to €12,590
From the 2024 result to the 2025 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
€67,583
Gross operating margin
+€15,830
Staff costs
-€432
Depreciation
-€703
Other operating charges
+€196
Financial income
+€4,362
Financial charges
+€4,539
Taxes
-€8,818
Result 2025
€82,557
raises the resultlowers the result
Derived cash bridge
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
+€82,525
Investment
-€5,124
Financing
-€78,200
Cash 2024
€5,790
From operations (derived)
+€82,525
Net result for the year
+€82,557
Depreciation
+€27,777
Receivables within one year
-€12,274
Deferred charges and accrued income
-€60
Provisions
-€2,081
Trade debts
-€19,671
Tax, wage and social debts
+€7,322
Accrued charges and deferred income
-€1,045
Investment (derived)
-€5,124
Investment in fixed assets (net)
-€5,124
Financing
-€78,200
Debts after one year
-€45,074
Current portion of long-term debt
+€3,743
Short-term financial debts
+€4,500
Contributions, distributions and other
-€41,370
Cash 2025
€4,990
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,666,367 | €1,655,249 | -€11,118 | -0.7% |
| Fixed assets | 21/28 | €485,919 | €463,266 | -€22,652 | -4.7% |
| Tangible fixed assets | 22/27 | €485,919 | €463,266 | -€22,652 | -4.7% |
| Land and buildings | 22 | €484,914 | €460,953 | -€23,960 | -4.9% |
| Furniture and vehicles | 24 | €1,005 | €2,313 | +€1,308 | +130% |
| Current assets | 29/58 | €1,180,448 | €1,191,982 | +€11,534 | +1.0% |
| Amounts receivable after more than one year | 29 | €960,486 | €960,486 | = | 0.0% |
| Other amounts receivable | 291 | €960,486 | €960,486 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €179,140 | €191,414 | +€12,274 | +6.9% |
| Trade receivables | 40 | €41,446 | €26,205 | -€15,241 | -36.8% |
| Other amounts receivable | 41 | €137,693 | €165,209 | +€27,515 | +20.0% |
| Cash at bank and in hand | 54/58 | €5,790 | €4,990 | -€800 | -13.8% |
| Deferred charges and accrued income | 490/1 | €35,033 | €35,093 | +€60 | +0.2% |
| Total equity and liabilities | 10/49 | €1,666,367 | €1,655,249 | -€11,118 | -0.7% |
| Equity | 10/15 | €1,104,141 | €1,145,328 | +€41,187 | +3.7% |
| Contributions | 10/11 | €287,600 | €287,600 | = | 0.0% |
| Reserves | 13 | €816,541 | €857,728 | +€41,187 | +5.0% |
| Tax-exempt reserves | 132 | €98,851 | €92,607 | -€6,243 | -6.3% |
| Distributable reserves | 133 | €717,690 | €765,120 | +€47,430 | +6.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €31,639 | €29,558 | -€2,081 | -6.6% |
| Deferred taxes | 168 | €31,639 | €29,558 | -€2,081 | -6.6% |
| Amounts payable | 17/49 | €530,587 | €480,362 | -€50,224 | -9.5% |
| Amounts payable after more than one year | 17 | €262,580 | €217,507 | -€45,074 | -17.2% |
| Financial debts | 170/4 | €262,580 | €217,507 | -€45,074 | -17.2% |
| Amounts payable within one year | 42/48 | €143,506 | €139,400 | -€4,106 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €57,304 | €61,047 | +€3,743 | +6.5% |
| Financial debts | 43 | €20,000 | €24,500 | +€4,500 | +22.5% |
| Credit institutions | 430/8 | €20,000 | €24,500 | +€4,500 | +22.5% |
| Trade debts | 44 | €22,819 | €3,149 | -€19,671 | -86.2% |
| Suppliers | 440/4 | €22,819 | €3,149 | -€19,671 | -86.2% |
| Taxes, remuneration and social security | 45 | €43,383 | €50,704 | +€7,322 | +16.9% |
| Taxes | 450/3 | €40,383 | €47,704 | +€7,322 | +18.1% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €124,501 | €123,456 | -€1,045 | -0.8% |
| Remuneration, social security and pensions | 62 | €0 | €432 | +€432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,074 | €27,777 | +€703 | +2.6% |
| Other operating charges | 640/8 | €4,292 | €4,096 | -€196 | -4.6% |
| Gross operating margin | 9900 | €137,193 | €153,023 | +€15,830 | +11.5% |
| Operating profit (loss) | 9901 | €105,826 | €120,718 | +€14,892 | +14.1% |
| Financial income | 75/76B | €8,228 | €12,590 | +€4,362 | +53.0% |
| Recurring financial income | 75 | €8,228 | €12,590 | +€4,362 | +53.0% |
| Financial charges | 65/66B | €17,208 | €12,669 | -€4,539 | -26.4% |
| Recurring financial charges | 65 | €17,208 | €12,669 | -€4,539 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €96,846 | €120,638 | +€23,792 | +24.6% |
| Transfer from deferred taxes | 780 | €2,081 | €2,081 | = | 0.0% |
| Income taxes | 67/77 | €31,344 | €40,162 | +€8,818 | +28.1% |
| Profit (loss) for the period | 9904 | €67,583 | €82,557 | +€14,974 | +22.2% |
| Transfer from tax-exempt reserves | 789 | €6,243 | €6,243 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,826 | €88,800 | +€14,974 | +20.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.