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THARSEO: what changed

Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.

What changed

THARSEO

BE 0763.646.455
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€56,141
2024 · €58,880-€2,740
Equity
€32,141
2024 · €3,000+€29,141
Cash
€33
2024 · €0+€33
Balance sheet total
€244,860
2024 · €278,100-€33,240

Largest movements

2024 to 2025
Assets
  • Intangible fixed assets -€24,000

    down €24,000 (-16.3%), from €147,090 to €123,090

  • Receivables within one year -€10,467

    down €10,467 (-9.0%), from €116,119 to €105,652

    of which Trade receivables: -€8,868

Equity and liabilities
  • Other debts -€67,152

    down €67,152 (-71.3%), from €94,152 to €27,000

  • Debts after one year -€35,146

    down €35,146 (-32.8%), from €107,099 to €71,953

  • Profit (loss) carried forward +€29,141

    up €29,141, from €0 to €29,141

  • Trade debts +€19,237

    up €19,237 (+166.9%), from €11,526 to €30,763

  • Tax, wage and social debts +€15,799

    up €15,799 (+64.5%), from €24,509 to €40,308

    of which Taxes: +€13,198

Income statement
  • Depreciation +€1,932

    up €1,932 (+6.9%), from €28,080 to €30,012

From the 2024 result to the 2025 result

effect on the result

Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.

Result 2024 €58,880
Gross operating margin -€840
Staff costs -€7
Depreciation -€1,932
Other operating charges -€119
Financial income -€4
Financial charges -€818
Taxes +€980
Result 2025 €56,141

Cash bridge derived

cash 2024 to 2025

Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€66,280
Investment -€7,692
Financing -€58,556
Cash 2024 €0
Net result for the year +€56,141
Depreciation +€30,012
Receivables within one year +€10,467
Deferred charges and accrued income +€484
Trade debts +€19,237
Tax, wage and social debts +€15,799
Other debts -€67,152
Accrued charges and deferred income +€1,291
Investment in fixed assets (net) -€7,692
Debts after one year -€35,146
Current portion of long-term debt +€625
Short-term financial debts +€2,965
Contributions, distributions and other -€27,000
Cash 2025 €33
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €278,100 €244,860 -€33,240 -12.0%
Fixed assets 21/28 €158,336 €136,015 -€22,321 -14.1%
Intangible fixed assets 21 €147,090 €123,090 -€24,000 -16.3%
Tangible fixed assets 22/27 €10,997 €12,676 +€1,679 +15.3%
Furniture and vehicles 24 €5,836 €8,253 +€2,417 +41.4%
Other tangible fixed assets 26 €5,161 €4,423 -€738 -14.3%
Financial fixed assets 28 €248 €248 = 0.0%
Current assets 29/58 €119,765 €108,846 -€10,919 -9.1%
Amounts receivable within one year 40/41 €116,119 €105,652 -€10,467 -9.0%
Trade receivables 40 €37,454 €28,586 -€8,868 -23.7%
Other amounts receivable 41 €78,665 €77,065 -€1,600 -2.0%
Cash at bank and in hand 54/58 €0 €33 +€33
Deferred charges and accrued income 490/1 €3,646 €3,161 -€484 -13.3%
Total equity and liabilities 10/49 €278,100 €244,860 -€33,240 -12.0%
Equity 10/15 €3,000 €32,141 +€29,141 +971.4%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €0 €29,141 +€29,141
Amounts payable 17/49 €275,100 €212,720 -€62,381 -22.7%
Amounts payable after more than one year 17 €107,099 €71,953 -€35,146 -32.8%
Financial debts 170/4 €107,099 €71,953 -€35,146 -32.8%
Amounts payable within one year 42/48 €168,001 €139,475 -€28,526 -17.0%
Current portion of amounts payable after more than one year 42 €34,521 €35,146 +€625 +1.8%
Financial debts 43 €3,293 €6,258 +€2,965 +90.0%
Credit institutions 430/8 €3,293 €6,258 +€2,965 +90.0%
Trade debts 44 €11,526 €30,763 +€19,237 +166.9%
Suppliers 440/4 €11,526 €30,763 +€19,237 +166.9%
Taxes, remuneration and social security 45 €24,509 €40,308 +€15,799 +64.5%
Taxes 450/3 €24,450 €37,647 +€13,198 +54.0%
Remuneration and social security 454/9 €59 €2,661 +€2,602 +4380.1%
Other amounts payable 47/48 €94,152 €27,000 -€67,152 -71.3%
Accrued charges and deferred income 492/3 - €1,291 +€1,291
Remuneration, social security and pensions 62 €25,680 €25,687 +€7 0.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €28,080 €30,012 +€1,932 +6.9%
Other operating charges 640/8 €3,792 €3,912 +€119 +3.1%
Gross operating margin 9900 €145,870 €145,030 -€840 -0.6%
Operating profit (loss) 9901 €88,317 €85,419 -€2,898 -3.3%
Financial income 75/76B €6 €2 -€4 -61.3%
Recurring financial income 75 €6 €2 -€4 -61.3%
Financial charges 65/66B €10,623 €11,441 +€818 +7.7%
Recurring financial charges 65 €10,623 €11,441 +€818 +7.7%
Profit (loss) for the period before taxes 9903 €77,700 €73,981 -€3,719 -4.8%
Income taxes 67/77 €18,820 €17,840 -€980 -5.2%
Profit (loss) for the period 9904 €58,880 €56,141 -€2,740 -4.7%
Profit (loss) for the period to be appropriated 9905 €58,880 €56,141 -€2,740 -4.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.