Res Comitum: what changed
What changed
Res Comitum
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€75,984
2024 · €73,378+€2,606
Equity
€249,760
2024 · €173,776+€75,984
Cash
€159,620
2024 · €77,285+€82,335
Balance sheet total
€269,986
2024 · €195,809+€74,177
Largest movements
Assets
- Cash +€82,335
up €82,335 (+107%), from €77,285 to €159,620
mainly Net result for the year (+€75,984) and Depreciation (+€10,503)
- Receivables after one year -€5,342
down €5,342 (-5.7%), from €93,357 to €88,015
Equity and liabilities
- Profit (loss) carried forward +€75,984
up €75,984 (+44.6%), from €170,476 to €246,460
Income statement
- Gross operating margin +€2,536
up €2,536 (+2.5%), from €101,341 to €103,878
- Financial income +€1,709
up €1,709 (+140%), from €1,217 to €2,925
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
€73,378
Gross operating margin
+€2,536
Depreciation
-€476
Other operating charges
-€956
Financial income
+€1,709
Financial charges
+€122
Taxes
-€329
Result 2025
€75,984
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
+€90,366
Investment
-€8,031
Financing
€0
Cash 2024
€77,285
From operations (derived)
+€90,366
Net result for the year
+€75,984
Depreciation
+€10,503
Receivables after one year
+€5,342
Receivables within one year
+€363
Deferred charges and accrued income
-€18
Trade debts
-€448
Tax, wage and social debts
-€923
Other debts
-€436
Investment (derived)
-€8,031
Investment in fixed assets (net)
-€8,031
Cash 2025
€159,620
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €195,809 | €269,986 | +€74,177 | +37.9% |
| Fixed assets | 21/28 | €19,463 | €16,991 | -€2,472 | -12.7% |
| Tangible fixed assets | 22/27 | €19,438 | €16,966 | -€2,472 | -12.7% |
| Furniture and vehicles | 24 | €19,438 | €9,441 | -€9,996 | -51.4% |
| Other tangible fixed assets | 26 | - | €7,525 | +€7,525 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €176,347 | €252,995 | +€76,649 | +43.5% |
| Amounts receivable after more than one year | 29 | €93,357 | €88,015 | -€5,342 | -5.7% |
| Other amounts receivable | 291 | €93,357 | €88,015 | -€5,342 | -5.7% |
| Amounts receivable within one year | 40/41 | €5,705 | €5,342 | -€363 | -6.4% |
| Other amounts receivable | 41 | €5,705 | €5,342 | -€363 | -6.4% |
| Cash at bank and in hand | 54/58 | €77,285 | €159,620 | +€82,335 | +107% |
| Deferred charges and accrued income | 490/1 | - | €18 | +€18 | |
| Total equity and liabilities | 10/49 | €195,809 | €269,986 | +€74,177 | +37.9% |
| Equity | 10/15 | €173,776 | €249,760 | +€75,984 | +43.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,476 | €246,460 | +€75,984 | +44.6% |
| Amounts payable | 17/49 | €22,033 | €20,226 | -€1,807 | -8.2% |
| Amounts payable within one year | 42/48 | €22,033 | €20,226 | -€1,807 | -8.2% |
| Trade debts | 44 | €813 | €366 | -€448 | -55.1% |
| Suppliers | 440/4 | €813 | €366 | -€448 | -55.1% |
| Taxes, remuneration and social security | 45 | €11,557 | €10,634 | -€923 | -8.0% |
| Taxes | 450/3 | €11,557 | €10,634 | -€923 | -8.0% |
| Other amounts payable | 47/48 | €9,663 | €9,226 | -€436 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,027 | €10,503 | +€476 | +4.7% |
| Other operating charges | 640/8 | €118 | €1,074 | +€956 | +810% |
| Gross operating margin | 9900 | €101,341 | €103,878 | +€2,536 | +2.5% |
| Operating profit (loss) | 9901 | €91,197 | €92,301 | +€1,105 | +1.2% |
| Financial income | 75/76B | €1,217 | €2,925 | +€1,709 | +140% |
| Recurring financial income | 75 | €1,217 | €2,925 | +€1,709 | +140% |
| Financial charges | 65/66B | €264 | €142 | -€122 | -46.3% |
| Recurring financial charges | 65 | €264 | €142 | -€122 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €92,149 | €95,085 | +€2,935 | +3.2% |
| Income taxes | 67/77 | €18,772 | €19,101 | +€329 | +1.8% |
| Profit (loss) for the period | 9904 | €73,378 | €75,984 | +€2,606 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,378 | €75,984 | +€2,606 | +3.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.