Rinke's Law: what changed
What changed
Rinke's Law
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€26,329
2024 · €25,132+€1,197
Equity
€59,957
2024 · €33,628+€26,329
Cash
€71,564
2024 · €44,188+€27,377
Balance sheet total
€81,176
2024 · €60,944+€20,233
Largest movements
Assets
- Cash +€27,377
up €27,377 (+62.0%), from €44,188 to €71,564
mainly Net result for the year (+€26,329) and Depreciation (+€7,530)
- Tangible fixed assets -€7,530
down €7,530 (-45.1%), from €16,688 to €9,158
Equity and liabilities
- Reserves +€26,329
up €26,329 (+78.5%), from €33,528 to €59,857
- Debts after one year -€6,891
down €6,891 (-79.5%), from €8,663 to €1,772
- Current portion of long-term debt +€6,891
new in 2025: €6,891
- Short-term financial debts -€6,589
no longer reported in 2025 (was €6,589)
- Tax, wage and social debts +€1,061
up €1,061 (+9.3%), from €11,384 to €12,445
Income statement
- Gross operating margin +€2,627
up €2,627 (+6.5%), from €40,121 to €42,747
- Depreciation +€1,625
up €1,625 (+27.5%), from €5,905 to €7,530
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
€25,132
Gross operating margin
+€2,627
Depreciation
-€1,625
Other operating charges
+€331
Financial income
-€1
Financial charges
+€158
Taxes
-€292
Result 2025
€26,329
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
+€33,966
Investment
€0
Financing
-€6,589
Cash 2024
€44,188
From operations (derived)
+€33,966
Net result for the year
+€26,329
Depreciation
+€7,530
Receivables within one year
-€454
Deferred charges and accrued income
+€68
Trade debts
+€112
Tax, wage and social debts
+€1,061
Accrued charges and deferred income
-€681
Financing
-€6,589
Debts after one year
-€6,891
Current portion of long-term debt
+€6,891
Short-term financial debts
-€6,589
Cash 2025
€71,564
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,944 | €81,176 | +€20,233 | +33.2% |
| Fixed assets | 21/28 | €16,688 | €9,158 | -€7,530 | -45.1% |
| Tangible fixed assets | 22/27 | €16,688 | €9,158 | -€7,530 | -45.1% |
| Furniture and vehicles | 24 | €16,688 | €9,158 | -€7,530 | -45.1% |
| Current assets | 29/58 | €44,255 | €72,018 | +€27,763 | +62.7% |
| Amounts receivable within one year | 40/41 | - | €454 | +€454 | |
| Other amounts receivable | 41 | - | €454 | +€454 | |
| Cash at bank and in hand | 54/58 | €44,188 | €71,564 | +€27,377 | +62.0% |
| Deferred charges and accrued income | 490/1 | €68 | - | -€68 | |
| Total equity and liabilities | 10/49 | €60,944 | €81,176 | +€20,233 | +33.2% |
| Equity | 10/15 | €33,628 | €59,957 | +€26,329 | +78.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €33,528 | €59,857 | +€26,329 | +78.5% |
| Distributable reserves | 133 | €33,528 | €59,857 | +€26,329 | +78.5% |
| Amounts payable | 17/49 | €27,316 | €21,220 | -€6,096 | -22.3% |
| Amounts payable after more than one year | 17 | €8,663 | €1,772 | -€6,891 | -79.5% |
| Financial debts | 170/4 | €8,663 | €1,772 | -€6,891 | -79.5% |
| Amounts payable within one year | 42/48 | €17,973 | €19,448 | +€1,475 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,891 | +€6,891 | |
| Financial debts | 43 | €6,589 | - | -€6,589 | |
| Credit institutions | 430/8 | €6,589 | - | -€6,589 | |
| Trade debts | 44 | - | €112 | +€112 | |
| Suppliers | 440/4 | - | €112 | +€112 | |
| Taxes, remuneration and social security | 45 | €11,384 | €12,445 | +€1,061 | +9.3% |
| Taxes | 450/3 | €11,384 | €12,445 | +€1,061 | +9.3% |
| Accrued charges and deferred income | 492/3 | €681 | - | -€681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,905 | €7,530 | +€1,625 | +27.5% |
| Other operating charges | 640/8 | €610 | €279 | -€331 | -54.2% |
| Gross operating margin | 9900 | €40,121 | €42,747 | +€2,627 | +6.5% |
| Operating profit (loss) | 9901 | €33,606 | €34,938 | +€1,332 | +4.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €844 | €686 | -€158 | -18.7% |
| Recurring financial charges | 65 | €844 | €686 | -€158 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €32,763 | €34,252 | +€1,489 | +4.5% |
| Income taxes | 67/77 | €7,631 | €7,923 | +€292 | +3.8% |
| Profit (loss) for the period | 9904 | €25,132 | €26,329 | +€1,197 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,132 | €26,329 | +€1,197 | +4.8% |
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 8 November 2026 via checked.be.