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THIELEMANS RAF: 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

THIELEMANS RAF

BE 0804.092.386
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€47,555
2024 · €21,323+€26,232
Equity
€82,161
2024 · €34,606+€47,555
Cash
€107,882
2024 · €47,633+€60,249
Balance sheet total
€120,645
2024 · €60,855+€59,790

Largest movements

2024 to 2025
Assets
  • Cash +€60,249

    up €60,249 (+126.5%), from €47,633 to €107,882

    mainly Net result for the year (+€47,555) and Tax, wage and social debts (+€8,202)

  • Tangible fixed assets -€3,059

    down €3,059 (-26.9%), from €11,385 to €8,326

    of which Plant, machinery and equipment: -€2,301

  • Deferred charges and accrued income +€2,600

    up €2,600 (+141.5%), from €1,837 to €4,437

Equity and liabilities
  • Reserves +€47,555

    up €47,555 (+141.5%), from €33,606 to €81,161

  • Tax, wage and social debts +€8,202

    up €8,202 (+80.2%), from €10,232 to €18,434

  • Trade debts +€3,460

    up €3,460 (+137.1%), from €2,523 to €5,983

Income statement
  • Gross operating margin +€32,828

    up €32,828 (+104.2%), from €31,506 to €64,334

  • Taxes +€6,840

    up €6,840 (+110.6%), from €6,182 to €13,022

  • Financial charges -€730

    down €730 (-46.7%), from €1,562 to €832

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 €21,323
Gross operating margin +€32,828
Depreciation -€620
Financial income +€134
Financial charges +€730
Taxes -€6,840
Result 2025 €47,555

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 +€60,249
Investment €0
Financing €0
Cash 2024 €47,633
Net result for the year +€47,555
Depreciation +€3,059
Deferred charges and accrued income -€2,600
Trade debts +€3,460
Tax, wage and social debts +€8,202
Other debts +€1,137
Accrued charges and deferred income -€564
Cash 2025 €107,882
Every line side by side 32 lines
Line Code 2024 2025 Change %
Total assets 20/58 €60,855 €120,645 +€59,790 +98.2%
Fixed assets 21/28 €11,385 €8,326 -€3,059 -26.9%
Tangible fixed assets 22/27 €11,385 €8,326 -€3,059 -26.9%
Plant, machinery and equipment 23 €6,936 €4,635 -€2,301 -33.2%
Furniture and vehicles 24 €4,449 €3,691 -€758 -17.0%
Current assets 29/58 €49,470 €112,319 +€62,849 +127.0%
Cash at bank and in hand 54/58 €47,633 €107,882 +€60,249 +126.5%
Deferred charges and accrued income 490/1 €1,837 €4,437 +€2,600 +141.5%
Total equity and liabilities 10/49 €60,855 €120,645 +€59,790 +98.2%
Equity 10/15 €34,606 €82,161 +€47,555 +137.4%
Contributions 10/11 €1,000 €1,000 = 0.0%
Reserves 13 €33,606 €81,161 +€47,555 +141.5%
Distributable reserves 133 €33,606 €81,161 +€47,555 +141.5%
Amounts payable 17/49 €26,249 €38,484 +€12,235 +46.6%
Amounts payable within one year 42/48 €25,685 €38,484 +€12,799 +49.8%
Trade debts 44 €2,523 €5,983 +€3,460 +137.1%
Suppliers 440/4 €2,523 €5,983 +€3,460 +137.1%
Taxes, remuneration and social security 45 €10,232 €18,434 +€8,202 +80.2%
Taxes 450/3 €10,232 €18,434 +€8,202 +80.2%
Other amounts payable 47/48 €12,930 €14,067 +€1,137 +8.8%
Accrued charges and deferred income 492/3 €564 - -€564
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,439 €3,059 +€620 +25.4%
Gross operating margin 9900 €31,506 €64,334 +€32,828 +104.2%
Operating profit (loss) 9901 €29,067 €61,275 +€32,208 +110.8%
Financial income 75/76B - €134 +€134
Recurring financial income 75 - €134 +€134
Financial charges 65/66B €1,562 €832 -€730 -46.7%
Recurring financial charges 65 €1,562 €832 -€730 -46.7%
Profit (loss) for the period before taxes 9903 €27,505 €60,577 +€33,072 +120.2%
Income taxes 67/77 €6,182 €13,022 +€6,840 +110.6%
Profit (loss) for the period 9904 €21,323 €47,555 +€26,232 +123.0%
Profit (loss) for the period to be appropriated 9905 €21,323 €47,555 +€26,232 +123.0%

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.