STIJN DEMEESTERE: what changed
What changed
STIJN DEMEESTERE
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€205,040
2025 · €212,376-€7,337
Equity
€1.1m
2025 · €1.4m-€286,299
Cash
€105,997
2025 · €100,728+€5,270
Balance sheet total
€1.8m
2025 · €1.9m-€107,129
Largest movements
Assets
- Current investments -€100,000
down €100,000 (-66.7%), from €150,000 to €50,000
Equity and liabilities
- Reserves -€286,299
down €286,299 (-21.1%), from €1.4m to €1.1m
- Other debts +€255,131
up €255,131 (+5,380%), from €4,742 to €259,873
- Debts after one year -€67,396
down €67,396 (-20.2%), from €333,523 to €266,126
Income statement
- Financial charges +€7,259
up €7,259 (+35.9%), from €20,244 to €27,503
- Taxes -€4,883
down €4,883 (-5.1%), from €96,235 to €91,352
Change in the result, 2025 to 2026
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 2025
€212,376
Gross operating margin
-€1,636
Depreciation
-€3,531
Other operating charges
+€605
Financial income
-€399
Financial charges
-€7,259
Taxes
+€4,883
Result 2026
€205,040
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€529,548
Investment
+€42,837
Financing
-€567,115
Cash 2025
€100,728
From operations (derived)
+€529,548
Net result for the year
+€205,040
Depreciation
+€74,355
Receivables within one year
+€927
Deferred charges and accrued income
-€5,720
Trade debts
-€2,776
Tax, wage and social debts
-€6,768
Other debts
+€255,131
Accrued charges and deferred income
+€9,360
Investment (derived)
+€42,837
Investment in fixed assets (net)
-€57,163
Current investments
+€100,000
Financing
-€567,115
Debts after one year
-€67,396
Current portion of long-term debt
-€6,552
Short-term financial debts
-€1,828
Contributions, distributions and other
-€491,338
Cash 2026
€105,997
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,859,571 | €1,752,442 | -€107,129 | -5.8% |
| Fixed assets | 21/28 | €1,605,021 | €1,587,829 | -€17,192 | -1.1% |
| Tangible fixed assets | 22/27 | €1,605,021 | €1,587,829 | -€17,192 | -1.1% |
| Land and buildings | 22 | €1,578,378 | €1,558,737 | -€19,641 | -1.2% |
| Plant, machinery and equipment | 23 | €7,390 | €5,059 | -€2,331 | -31.5% |
| Furniture and vehicles | 24 | €19,253 | €24,033 | +€4,780 | +24.8% |
| Current assets | 29/58 | €254,550 | €164,614 | -€89,937 | -35.3% |
| Amounts receivable within one year | 40/41 | €3,823 | €2,896 | -€927 | -24.2% |
| Trade receivables | 40 | €400 | €0 | -€400 | -100% |
| Other amounts receivable | 41 | €3,423 | €2,896 | -€527 | -15.4% |
| Current investments | 50/53 | €150,000 | €50,000 | -€100,000 | -66.7% |
| Cash at bank and in hand | 54/58 | €100,728 | €105,997 | +€5,270 | +5.2% |
| Deferred charges and accrued income | 490/1 | €0 | €5,720 | +€5,720 | |
| Total equity and liabilities | 10/49 | €1,859,571 | €1,752,442 | -€107,129 | -5.8% |
| Equity | 10/15 | €1,369,809 | €1,083,510 | -€286,299 | -20.9% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Reserves | 13 | €1,354,609 | €1,068,310 | -€286,299 | -21.1% |
| Distributable reserves | 133 | €1,354,609 | €1,068,310 | -€286,299 | -21.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €489,763 | €668,933 | +€179,170 | +36.6% |
| Amounts payable after more than one year | 17 | €333,523 | €266,126 | -€67,396 | -20.2% |
| Financial debts | 170/4 | €333,523 | €266,126 | -€67,396 | -20.2% |
| Amounts payable within one year | 42/48 | €152,244 | €389,451 | +€237,207 | +156% |
| Current portion of amounts payable after more than one year | 42 | €86,643 | €80,090 | -€6,552 | -7.6% |
| Financial debts | 43 | €1,828 | €0 | -€1,828 | -100% |
| Credit institutions | 430/8 | €1,828 | €0 | -€1,828 | -100% |
| Trade debts | 44 | €3,846 | €1,070 | -€2,776 | -72.2% |
| Suppliers | 440/4 | €3,846 | €1,070 | -€2,776 | -72.2% |
| Taxes, remuneration and social security | 45 | €55,186 | €48,418 | -€6,768 | -12.3% |
| Taxes | 450/3 | €55,186 | €48,418 | -€6,768 | -12.3% |
| Other amounts payable | 47/48 | €4,742 | €259,873 | +€255,131 | +5,380% |
| Accrued charges and deferred income | 492/3 | €3,996 | €13,355 | +€9,360 | +234% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,824 | €74,355 | +€3,531 | +5.0% |
| Other operating charges | 640/8 | €3,854 | €3,249 | -€605 | -15.7% |
| Gross operating margin | 9900 | €402,607 | €400,971 | -€1,636 | -0.4% |
| Operating profit (loss) | 9901 | €327,928 | €323,366 | -€4,562 | -1.4% |
| Financial income | 75/76B | €928 | €529 | -€399 | -43.0% |
| Recurring financial income | 75 | €928 | €529 | -€399 | -43.0% |
| Financial charges | 65/66B | €20,244 | €27,503 | +€7,259 | +35.9% |
| Recurring financial charges | 65 | €20,244 | €27,503 | +€7,259 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €308,611 | €296,392 | -€12,220 | -4.0% |
| Income taxes | 67/77 | €96,235 | €91,352 | -€4,883 | -5.1% |
| Profit (loss) for the period | 9904 | €212,376 | €205,040 | -€7,337 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €212,376 | €205,040 | -€7,337 | -3.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 April 2025 and 30 April 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.