Sophie JACMAIN: what changed
What changed
Sophie JACMAIN
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€559,274
2024 · €321,634+€237,640
Equity
€410,797
2024 · €1.2m-€805,539
Cash
€783,923
2024 · €793,510-€9,587
Balance sheet total
€1.6m
2024 · €1.6m-€37,463
Largest movements
Assets
- Receivables within one year -€65,660
down €65,660 (-36.4%), from €180,577 to €114,917
of which Other amounts receivable: -€67,970
- Receivables after one year +€60,000
up €60,000 (+10.8%), from €555,000 to €615,000
Equity and liabilities
- Other debts +€1.1m
up €1.1m, from €0 to €1.1m
- Profit (loss) carried forward -€805,539
down €805,539 (-100%), from €805,539 to €0
- Short-term financial debts -€363,455
down €363,455 (-100%), from €363,455 to €0
Income statement
- Gross operating margin +€563,720
up €563,720 (+343%), from €164,539 to €728,258
- Financial income -€178,700
down €178,700 (-83.4%), from €214,363 to €35,663
- Taxes +€144,348
up €144,348 (+366%), from €39,462 to €183,810
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
€321,634
Gross operating margin
+€563,720
Depreciation
-€545
Other operating charges
-€142
Financial income
-€178,700
Financial charges
-€2,345
Taxes
-€144,348
Result 2025
€559,274
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
+€1.7m
Investment
€0
Financing
-€1.7m
Cash 2024
€793,510
From operations (derived)
+€1.7m
Net result for the year
+€559,274
Depreciation
+€13,968
Receivables after one year
-€60,000
Receivables within one year
+€65,660
Deferred charges and accrued income
+€8,248
Smaller working-capital items
-€441
Tax, wage and social debts
-€3,757
Other debts
+€1.1m
Financing
-€1.7m
Short-term financial debts
-€363,455
Contributions, distributions and other
-€1.4m
Cash 2025
€783,923
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,635,559 | €1,598,096 | -€37,463 | -2.3% |
| Fixed assets | 21/28 | €97,347 | €83,379 | -€13,968 | -14.3% |
| Tangible fixed assets | 22/27 | €47,322 | €33,354 | -€13,968 | -29.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €34,358 | €21,522 | -€12,836 | -37.4% |
| Other tangible fixed assets | 26 | €12,964 | €11,832 | -€1,132 | -8.7% |
| Financial fixed assets | 28 | €50,025 | €50,025 | = | 0.0% |
| Current assets | 29/58 | €1,538,212 | €1,514,717 | -€23,495 | -1.5% |
| Amounts receivable after more than one year | 29 | €555,000 | €615,000 | +€60,000 | +10.8% |
| Other amounts receivable | 291 | €555,000 | €615,000 | +€60,000 | +10.8% |
| Amounts receivable within one year | 40/41 | €180,577 | €114,917 | -€65,660 | -36.4% |
| Trade receivables | 40 | €12,068 | €14,379 | +€2,311 | +19.1% |
| Other amounts receivable | 41 | €168,509 | €100,538 | -€67,970 | -40.3% |
| Cash at bank and in hand | 54/58 | €793,510 | €783,923 | -€9,587 | -1.2% |
| Deferred charges and accrued income | 490/1 | €9,126 | €877 | -€8,248 | -90.4% |
| Total equity and liabilities | 10/49 | €1,635,559 | €1,598,096 | -€37,463 | -2.3% |
| Equity | 10/15 | €1,216,336 | €410,797 | -€805,539 | -66.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €392,197 | €392,197 | = | 0.0% |
| Distributable reserves | 133 | €392,197 | €392,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €805,539 | €0 | -€805,539 | -100% |
| Amounts payable | 17/49 | €419,223 | €1,187,299 | +€768,076 | +183% |
| Amounts payable within one year | 42/48 | €419,169 | €1,187,299 | +€768,130 | +183% |
| Financial debts | 43 | €363,455 | €0 | -€363,455 | -100% |
| Credit institutions | 430/8 | €363,455 | €0 | -€363,455 | -100% |
| Trade debts | 44 | €6,274 | €5,887 | -€387 | -6.2% |
| Suppliers | 440/4 | €6,274 | €5,887 | -€387 | -6.2% |
| Taxes, remuneration and social security | 45 | €49,439 | €45,683 | -€3,757 | -7.6% |
| Taxes | 450/3 | €49,439 | €45,683 | -€3,757 | -7.6% |
| Other amounts payable | 47/48 | €0 | €1,135,729 | +€1.1m | |
| Accrued charges and deferred income | 492/3 | €54 | €0 | -€54 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,423 | €13,968 | +€545 | +4.1% |
| Other operating charges | 640/8 | €1,562 | €1,704 | +€142 | +9.1% |
| Gross operating margin | 9900 | €164,539 | €728,258 | +€563,720 | +343% |
| Operating profit (loss) | 9901 | €149,553 | €712,586 | +€563,033 | +376% |
| Financial income | 75/76B | €214,363 | €35,663 | -€178,700 | -83.4% |
| Recurring financial income | 75 | €214,363 | €35,663 | -€178,700 | -83.4% |
| Financial charges | 65/66B | €2,820 | €5,165 | +€2,345 | +83.1% |
| Recurring financial charges | 65 | €1,820 | €5,165 | +€3,345 | +184% |
| Non-recurring financial charges | 66B | €1,000 | €0 | -€1,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | €361,096 | €743,084 | +€381,988 | +106% |
| Income taxes | 67/77 | €39,462 | €183,810 | +€144,348 | +366% |
| Profit (loss) for the period | 9904 | €321,634 | €559,274 | +€237,640 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €321,634 | €559,274 | +€237,640 | +73.9% |
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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 5 November 2026 via checked.be.