Rika Heijse: what changed
What changed
Rika Heijse
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€56,001
2024 · €50,638+€5,363
Equity
€733,649
2024 · €678,480+€55,168
Cash
€340,516
2024 · €305,369+€35,147
Balance sheet total
€1.1m
2024 · €1.1m+€20,302
Largest movements
Assets
- Receivables within one year -€67,548
down €67,548 (-34.0%), from €198,655 to €131,107
of which Trade receivables: -€70,551
- Tangible fixed assets +€52,192
up €52,192 (+9.6%), from €546,328 to €598,520
of which Land and buildings: +€47,052
- Cash +€35,147
up €35,147 (+11.5%), from €305,369 to €340,516
mainly Receivables within one year (+€67,548) and Net result for the year (+€56,001)
Equity and liabilities
- Reserves +€55,900
up €55,900 (+11.6%), from €482,756 to €538,656
of which Distributable reserves: +€55,900
- Debts after one year -€20,033
down €20,033 (-12.2%), from €163,576 to €143,543
- Trade debts -€18,376
down €18,376 (-44.9%), from €40,881 to €22,506
- Other debts +€11,945
up €11,945 (+9.8%), from €121,656 to €133,601
Income statement
- Gross operating margin +€8,888
up €8,888 (+7.7%), from €115,478 to €124,366
- Depreciation +€5,785
up €5,785 (+22.3%), from €25,973 to €31,757
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
€50,638
Gross operating margin
+€8,888
Depreciation
-€5,785
Other operating charges
+€1,096
Financial income
+€397
Financial charges
+€1,078
Taxes
-€311
Result 2025
€56,001
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
+€139,658
Investment
-€83,949
Financing
-€20,562
Cash 2024
€305,369
From operations (derived)
+€139,658
Net result for the year
+€56,001
Depreciation
+€31,757
Receivables within one year
+€67,548
Deferred charges and accrued income
-€512
Trade debts
-€18,376
Tax, wage and social debts
-€8,046
Other debts
+€11,945
Accrued charges and deferred income
-€661
Investment (derived)
-€83,949
Investment in fixed assets (net)
-€83,949
Financing
-€20,562
Debts after one year
-€20,033
Current portion of long-term debt
+€304
Contributions, distributions and other
-€833
Cash 2025
€340,516
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,067,631 | €1,087,933 | +€20,302 | +1.9% |
| Fixed assets | 21/28 | €546,328 | €598,520 | +€52,192 | +9.6% |
| Tangible fixed assets | 22/27 | €546,328 | €598,520 | +€52,192 | +9.6% |
| Land and buildings | 22 | €526,924 | €573,976 | +€47,052 | +8.9% |
| Plant, machinery and equipment | 23 | - | €2,721 | +€2,721 | |
| Furniture and vehicles | 24 | €16,954 | €19,373 | +€2,419 | +14.3% |
| Other tangible fixed assets | 26 | €2,450 | €2,450 | = | 0.0% |
| Current assets | 29/58 | €521,303 | €489,413 | -€31,890 | -6.1% |
| Amounts receivable within one year | 40/41 | €198,655 | €131,107 | -€67,548 | -34.0% |
| Trade receivables | 40 | €192,727 | €122,176 | -€70,551 | -36.6% |
| Other amounts receivable | 41 | €5,928 | €8,931 | +€3,003 | +50.7% |
| Cash at bank and in hand | 54/58 | €305,369 | €340,516 | +€35,147 | +11.5% |
| Deferred charges and accrued income | 490/1 | €17,279 | €17,790 | +€512 | +3.0% |
| Total equity and liabilities | 10/49 | €1,067,631 | €1,087,933 | +€20,302 | +1.9% |
| Equity | 10/15 | €678,480 | €733,649 | +€55,168 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €482,756 | €538,656 | +€55,900 | +11.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €464,006 | €519,906 | +€55,900 | +12.0% |
| Profit (loss) carried forward | 14 | €177,125 | €176,393 | -€732 | -0.4% |
| Amounts payable | 17/49 | €389,150 | €354,285 | -€34,866 | -9.0% |
| Amounts payable after more than one year | 17 | €163,576 | €143,543 | -€20,033 | -12.2% |
| Financial debts | 170/4 | €163,576 | €143,543 | -€20,033 | -12.2% |
| Amounts payable within one year | 42/48 | €218,769 | €204,597 | -€14,172 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €19,729 | €20,033 | +€304 | +1.5% |
| Trade debts | 44 | €40,881 | €22,506 | -€18,376 | -44.9% |
| Suppliers | 440/4 | €40,881 | €22,506 | -€18,376 | -44.9% |
| Taxes, remuneration and social security | 45 | €36,504 | €28,457 | -€8,046 | -22.0% |
| Taxes | 450/3 | €33,504 | €25,457 | -€8,046 | -24.0% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €121,656 | €133,601 | +€11,945 | +9.8% |
| Accrued charges and deferred income | 492/3 | €6,805 | €6,144 | -€661 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,973 | €31,757 | +€5,785 | +22.3% |
| Other operating charges | 640/8 | €7,478 | €6,382 | -€1,096 | -14.7% |
| Gross operating margin | 9900 | €115,478 | €124,366 | +€8,888 | +7.7% |
| Operating profit (loss) | 9901 | €82,027 | €86,226 | +€4,199 | +5.1% |
| Financial income | 75/76B | €1,449 | €1,846 | +€397 | +27.4% |
| Recurring financial income | 75 | €1,449 | €1,846 | +€397 | +27.4% |
| Financial charges | 65/66B | €13,088 | €12,010 | -€1,078 | -8.2% |
| Recurring financial charges | 65 | €13,088 | €12,010 | -€1,078 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €70,388 | €76,062 | +€5,674 | +8.1% |
| Income taxes | 67/77 | €19,750 | €20,061 | +€311 | +1.6% |
| Profit (loss) for the period | 9904 | €50,638 | €56,001 | +€5,363 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,638 | €56,001 | +€5,363 | +10.6% |
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 7 November 2026 via checked.be.