RAPHAEL PRIOUX de BAUDIMONT: 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
RAPHAEL PRIOUX de BAUDIMONT
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€533,324
2024 · €238,141+€295,183
Equity
€4.0m
2024 · €4.7m-€705,471
Cash
€553,402
2024 · €554,708-€1,306
Balance sheet total
€4.3m
2024 · €4.7m-€460,474
Largest movements
Assets
- Current investments -€473,857
down €473,857 (-12.0%), from €3.9m to €3.5m
Equity and liabilities
- Reserves -€705,471
down €705,471 (-19.8%), from €3.6m to €2.9m
of which Distributable reserves: -€705,471
- Other debts +€221,266
up €221,266 (+51,827%), from €427 to €221,693
Income statement
- Financial income +€311,262
up €311,262 (+309%), from €100,597 to €411,859
of which Financial income: +€315,262
- Gross operating margin +€128,654
up €128,654 (+31.8%), from €404,220 to €532,875
- Taxes +€128,124
up €128,124 (+106%), from €121,147 to €249,271
- Financial charges +€7,441
up €7,441 (+15.6%), from €47,801 to €55,242
- Depreciation +€5,759
up €5,759 (+42.5%), from €13,553 to €19,312
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
€238,141
Gross operating margin
+€128,654
Staff costs
-€3,024
Depreciation
-€5,759
Other operating charges
-€384
Financial income
+€311,262
Financial charges
-€7,441
Taxes
-€128,124
Result 2025
€533,324
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
+€780,780
Investment
+€456,709
Financing
-€1.2m
Cash 2024
€554,708
From operations (derived)
+€780,780
Net result for the year
+€533,324
Depreciation
+€19,312
Receivables within one year
-€16,066
Deferred charges and accrued income
-€787
Trade debts
+€14,021
Tax, wage and social debts
+€33,636
Other debts
+€221,266
Accrued charges and deferred income
-€23,926
Investment (derived)
+€456,709
Investment in fixed assets (net)
-€17,148
Current investments
+€473,857
Financing
-€1.2m
Contributions, distributions and other
-€1.2m
Cash 2025
€553,402
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,739,737 | €4,279,263 | -€460,474 | -9.7% |
| Fixed assets | 21/28 | €214,342 | €212,179 | -€2,164 | -1.0% |
| Tangible fixed assets | 22/27 | €190,925 | €188,761 | -€2,164 | -1.1% |
| Land and buildings | 22 | €98,247 | €93,928 | -€4,318 | -4.4% |
| Plant, machinery and equipment | 23 | €25,763 | €39,489 | +€13,726 | +53.3% |
| Furniture and vehicles | 24 | €66,916 | €55,344 | -€11,571 | -17.3% |
| Financial fixed assets | 28 | €23,417 | €23,417 | = | 0.0% |
| Current assets | 29/58 | €4,525,395 | €4,067,084 | -€458,311 | -10.1% |
| Amounts receivable within one year | 40/41 | €29,080 | €45,146 | +€16,066 | +55.2% |
| Trade receivables | 40 | - | €24,748 | +€24,748 | |
| Other amounts receivable | 41 | €29,080 | €20,398 | -€8,682 | -29.9% |
| Current investments | 50/53 | €3,940,794 | €3,466,937 | -€473,857 | -12.0% |
| Cash at bank and in hand | 54/58 | €554,708 | €553,402 | -€1,306 | -0.2% |
| Deferred charges and accrued income | 490/1 | €813 | €1,599 | +€787 | +96.8% |
| Total equity and liabilities | 10/49 | €4,739,737 | €4,279,263 | -€460,474 | -9.7% |
| Equity | 10/15 | €4,665,111 | €3,959,640 | -€705,471 | -15.1% |
| Contributions | 10/11 | €941,917 | €941,917 | = | 0.0% |
| Reserves | 13 | €3,565,170 | €2,859,699 | -€705,471 | -19.8% |
| Non-distributable reserves | 130/1 | €204,671 | €204,671 | = | 0.0% |
| Reserves not available under the articles | 1311 | €204,671 | €204,671 | = | 0.0% |
| Distributable reserves | 133 | €3,360,499 | €2,655,028 | -€705,471 | -21.0% |
| Profit (loss) carried forward | 14 | €158,024 | €158,024 | = | 0.0% |
| Amounts payable | 17/49 | €74,626 | €319,623 | +€244,997 | +328% |
| Amounts payable within one year | 42/48 | €50,317 | €319,240 | +€268,923 | +534% |
| Trade debts | 44 | €11,878 | €25,899 | +€14,021 | +118% |
| Suppliers | 440/4 | €11,878 | €25,899 | +€14,021 | +118% |
| Taxes, remuneration and social security | 45 | €38,012 | €71,648 | +€33,636 | +88.5% |
| Taxes | 450/3 | €23,814 | €55,310 | +€31,495 | +132% |
| Remuneration and social security | 454/9 | €14,198 | €16,338 | +€2,140 | +15.1% |
| Other amounts payable | 47/48 | €427 | €221,693 | +€221,266 | +51,827% |
| Accrued charges and deferred income | 492/3 | €24,309 | €383 | -€23,926 | -98.4% |
| Remuneration, social security and pensions | 62 | €77,529 | €80,552 | +€3,024 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,553 | €19,312 | +€5,759 | +42.5% |
| Other operating charges | 640/8 | €6,648 | €7,033 | +€384 | +5.8% |
| Gross operating margin | 9900 | €404,220 | €532,875 | +€128,654 | +31.8% |
| Operating profit (loss) | 9901 | €306,491 | €425,978 | +€119,487 | +39.0% |
| Financial income | 75/76B | €100,597 | €411,859 | +€311,262 | +309% |
| Recurring financial income | 75 | €96,597 | €411,859 | +€315,262 | +326% |
| Non-recurring financial income | 76B | €4,000 | - | -€4,000 | |
| Financial charges | 65/66B | €47,801 | €55,242 | +€7,441 | +15.6% |
| Recurring financial charges | 65 | €47,801 | €55,242 | +€7,441 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €359,287 | €782,595 | +€423,307 | +118% |
| Income taxes | 67/77 | €121,147 | €249,271 | +€128,124 | +106% |
| Profit (loss) for the period | 9904 | €238,141 | €533,324 | +€295,183 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €238,141 | €533,324 | +€295,183 | +124% |
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 26 October 2026 via checked.be.