SEBASTIEN DEPRE: what changed
What changed
SEBASTIEN DEPRE
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€67,734
2024 · €34,278+€33,456
Equity
€71,145
2024 · €3,412+€67,734
Cash
€89,090
2024 · €95,917-€6,826
Balance sheet total
€755,728
2024 · €502,990+€252,738
Largest movements
Assets
- Tangible fixed assets +€254,575
up €254,575 (+71.8%), from €354,409 to €608,984
of which Land and buildings: +€249,904
- Financial fixed assets -€22,461
down €22,461 (-78.4%), from €28,640 to €6,179
- Current investments +€20,461
up €20,461 (+570%), from €3,590 to €24,051
Equity and liabilities
- Debts after one year +€231,461
up €231,461 (+757%), from €30,573 to €262,035
- Profit (loss) carried forward +€67,734
up €67,734, from -€8,988 to €58,745
- Other debts -€66,635
down €66,635 (-16.2%), from €410,623 to €343,988
- Tax, wage and social debts +€19,098
up €19,098 (+312%), from €6,130 to €25,227
Income statement
- Gross operating margin +€43,881
up €43,881 (+40.2%), from €109,161 to €153,042
- Purchases and services -€38,870
down €38,870 (-19.2%), from €202,173 to €163,303
- Depreciation +€14,718
up €14,718 (+41.9%), from €35,093 to €49,811
- Taxes -€11,679
down €11,679 (-56.9%), from €20,536 to €8,857
- Financial charges +€4,849
up €4,849 (+29.6%), from €16,366 to €21,216
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
€34,278
Gross operating margin
+€43,881
Depreciation
-€14,718
Other operating charges
-€3,314
Financial income
+€777
Financial charges
-€4,849
Taxes
+€11,679
Result 2025
€67,734
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
+€62,763
Investment
-€302,386
Financing
+€232,797
Cash 2024
€95,917
From operations (derived)
+€62,763
Net result for the year
+€67,734
Depreciation
+€49,811
Receivables within one year
-€6,358
Smaller working-capital items
-€887
Tax, wage and social debts
+€19,098
Other debts
-€66,635
Investment (derived)
-€302,386
Investment in fixed assets (net)
-€281,925
Current investments
-€20,461
Financing
+€232,797
Debts after one year
+€231,461
Current portion of long-term debt
+€1,336
Cash 2025
€89,090
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €502,990 | €755,728 | +€252,738 | +50.2% |
| Fixed assets | 21/28 | €383,049 | €615,163 | +€232,114 | +60.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | 0.0% |
| Tangible fixed assets | 22/27 | €354,409 | €608,984 | +€254,575 | +71.8% |
| Land and buildings | 22 | €350,381 | €600,285 | +€249,904 | +71.3% |
| Plant, machinery and equipment | 23 | €2,823 | €3,911 | +€1,087 | +38.5% |
| Furniture and vehicles | 24 | €1,204 | €4,789 | +€3,585 | +298% |
| Financial fixed assets | 28 | €28,640 | €6,179 | -€22,461 | -78.4% |
| Current assets | 29/58 | €119,941 | €140,564 | +€20,623 | +17.2% |
| Amounts receivable within one year | 40/41 | €19,000 | €25,358 | +€6,358 | +33.5% |
| Trade receivables | 40 | €19,000 | €19,975 | +€975 | +5.1% |
| Other amounts receivable | 41 | - | €5,383 | +€5,383 | |
| Current investments | 50/53 | €3,590 | €24,051 | +€20,461 | +570% |
| Cash at bank and in hand | 54/58 | €95,917 | €89,090 | -€6,826 | -7.1% |
| Deferred charges and accrued income | 490/1 | €1,434 | €2,064 | +€631 | +44.0% |
| Total equity and liabilities | 10/49 | €502,990 | €755,728 | +€252,738 | +50.2% |
| Equity | 10/15 | €3,412 | €71,145 | +€67,734 | +1,985% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,988 | €58,745 | +€67,734 | |
| Amounts payable | 17/49 | €499,578 | €684,582 | +€185,004 | +37.0% |
| Amounts payable after more than one year | 17 | €30,573 | €262,035 | +€231,461 | +757% |
| Financial debts | 170/4 | €30,573 | €262,035 | +€231,461 | +757% |
| Amounts payable within one year | 42/48 | €469,004 | €422,547 | -€46,457 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €34,637 | €35,973 | +€1,336 | +3.9% |
| Trade debts | 44 | €17,614 | €17,358 | -€256 | -1.5% |
| Suppliers | 440/4 | €17,614 | €17,358 | -€256 | -1.5% |
| Taxes, remuneration and social security | 45 | €6,130 | €25,227 | +€19,098 | +312% |
| Taxes | 450/3 | €6,130 | €25,227 | +€19,098 | +312% |
| Other amounts payable | 47/48 | €410,623 | €343,988 | -€66,635 | -16.2% |
| Turnover | 70 | €309,133 | €311,217 | +€2,084 | +0.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €202,173 | €163,303 | -€38,870 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,093 | €49,811 | +€14,718 | +41.9% |
| Other operating charges | 640/8 | €3,952 | €7,266 | +€3,314 | +83.9% |
| Gross operating margin | 9900 | €109,161 | €153,042 | +€43,881 | +40.2% |
| Operating profit (loss) | 9901 | €70,116 | €95,965 | +€25,849 | +36.9% |
| Financial income | 75/76B | €1,064 | €1,841 | +€777 | +73.0% |
| Recurring financial income | 75 | €1,064 | €1,841 | +€777 | +73.0% |
| Financial charges | 65/66B | €16,366 | €21,216 | +€4,849 | +29.6% |
| Recurring financial charges | 65 | €16,366 | €21,216 | +€4,849 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €54,814 | €76,591 | +€21,777 | +39.7% |
| Income taxes | 67/77 | €20,536 | €8,857 | -€11,679 | -56.9% |
| Profit (loss) for the period | 9904 | €34,278 | €67,734 | +€33,456 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,278 | €67,734 | +€33,456 | +97.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.