Tiberghien: what changed
What changed
Tiberghien
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€0
2024 · €0
Equity
€1.4m
2024 · €1.2m+€247,716
Cash
€1.6m
2024 · €786,343+€795,987
Balance sheet total
€27.5m
2024 · €23.3m+€4.2m
Largest movements
Assets
- Stocks and contracts +€1.6m
up €1.6m (+16.9%), from €9.7m to €11.3m
- Receivables within one year +€1.2m
up €1.2m (+11.4%), from €10.6m to €11.8m
of which Trade receivables: +€862,374
- Cash +€795,987
up €795,987 (+101%), from €786,343 to €1.6m
mainly Trade debts (+€3.2m) and Advances received (+€617,962)
- Deferred charges and accrued income +€390,583
up €390,583 (+106%), from €368,822 to €759,405
Equity and liabilities
- Trade debts +€3.2m
up €3.2m (+27.8%), from €11.6m to €14.8m
- Advances received +€617,962
up €617,962 (+41.0%), from €1.5m to €2.1m
Income statement
- Services and other goods +€4.0m
up €4.0m (+12.6%), from €31.9m to €36.0m
- Turnover +€3.9m
up €3.9m (+10.6%), from €36.6m to €40.5m
- Staff costs +€492,614
up €492,614 (+11.1%), from €4.4m to €4.9m
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
€0
Turnover
+€3.9m
Other operating income
+€11,180
Services and other goods
-€4.0m
Staff costs
-€492,614
Depreciation
+€64,289
Write-downs
+€384,430
Other operating charges
-€7,232
Other operating items
+€175,222
Financial income
-€7,211
Financial charges
+€61,895
Taxes
-€40,250
Result 2025
€0
raises the resultlowers the resultnot broken down further in the accounts
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
+€1.1m
Investment
-€622,958
Financing
+€357,501
Cash 2024
€786,343
From operations (derived)
+€1.1m
Depreciation
+€462,927
Stocks and contracts
-€1.6m
Receivables within one year
-€1.2m
Deferred charges and accrued income
-€390,583
Trade debts
+€3.2m
Tax, wage and social debts
+€95,334
Advances received
+€617,962
Other debts
-€72,870
Accrued charges and deferred income
-€28,537
Investment (derived)
-€622,958
Investment in fixed assets (net)
-€430,137
Current investments
-€192,821
Financing
+€357,501
Debts after one year
+€133,881
Current portion of long-term debt
-€24,096
Contributions, distributions and other
+€247,716
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,314,810 | €27,502,207 | +€4.2m | +18.0% |
| Fixed assets | 21/28 | €1,641,424 | €1,608,634 | -€32,790 | -2.0% |
| Intangible fixed assets | 21 | €386,000 | €384,834 | -€1,166 | -0.3% |
| Tangible fixed assets | 22/27 | €979,024 | €780,400 | -€198,624 | -20.3% |
| Plant, machinery and equipment | 23 | €100,109 | €126,347 | +€26,238 | +26.2% |
| Furniture and vehicles | 24 | €54,244 | €25,716 | -€28,528 | -52.6% |
| Other tangible fixed assets | 26 | €824,671 | €628,337 | -€196,334 | -23.8% |
| Financial fixed assets | 28 | €276,400 | €443,400 | +€167,000 | +60.4% |
| Affiliated companies | 280/1 | €14,400 | €14,400 | = | 0.0% |
| Participating interests | 280 | €14,400 | €14,400 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €253,000 | €420,000 | +€167,000 | +66.0% |
| Participating interests | 282 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable | 283 | €223,000 | €390,000 | +€167,000 | +74.9% |
| Other financial fixed assets | 284/8 | €9,000 | €9,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €21,673,386 | €25,893,573 | +€4.2m | +19.5% |
| Stocks and contracts in progress | 3 | €9,669,194 | €11,301,388 | +€1.6m | +16.9% |
| Contracts in progress | 37 | €9,669,194 | €11,301,388 | +€1.6m | +16.9% |
| Amounts receivable within one year | 40/41 | €10,572,292 | €11,780,894 | +€1.2m | +11.4% |
| Trade receivables | 40 | €10,296,969 | €11,159,343 | +€862,374 | +8.4% |
| Other amounts receivable | 41 | €275,323 | €621,551 | +€346,228 | +126% |
| Current investments | 50/53 | €276,735 | €469,556 | +€192,821 | +69.7% |
| Other investments | 51/53 | €276,735 | €469,556 | +€192,821 | +69.7% |
| Cash at bank and in hand | 54/58 | €786,343 | €1,582,330 | +€795,987 | +101% |
| Deferred charges and accrued income | 490/1 | €368,822 | €759,405 | +€390,583 | +106% |
| Total equity and liabilities | 10/49 | €23,314,810 | €27,502,207 | +€4.2m | +18.0% |
| Equity | 10/15 | €1,153,072 | €1,400,788 | +€247,716 | +21.5% |
| Contributions | 10/11 | €1,134,297 | €1,382,013 | +€247,716 | +21.8% |
| Reserves | 13 | €18,775 | €18,775 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,676 | €15,676 | = | 0.0% |
| Amounts payable | 17/49 | €22,161,738 | €26,101,419 | +€3.9m | +17.8% |
| Amounts payable after more than one year | 17 | €3,719,452 | €3,853,333 | +€133,881 | +3.6% |
| Financial debts | 170/4 | €3,442,717 | €3,082,278 | -€360,439 | -10.5% |
| Subordinated loans | 170 | €59,738 | €81,457 | +€21,719 | +36.4% |
| Credit institutions | 173 | €409,175 | €253,956 | -€155,219 | -37.9% |
| Other loans | 174 | €2,973,804 | €2,746,865 | -€226,939 | -7.6% |
| Other amounts payable | 178/9 | €276,735 | €771,055 | +€494,320 | +179% |
| Amounts payable within one year | 42/48 | €18,226,111 | €22,060,448 | +€3.8m | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €701,997 | €677,901 | -€24,096 | -3.4% |
| Financial debts | 43 | €3,621,000 | €3,621,000 | = | 0.0% |
| Credit institutions | 430/8 | €3,621,000 | €3,621,000 | = | 0.0% |
| Trade debts | 44 | €11,572,343 | €14,790,350 | +€3.2m | +27.8% |
| Suppliers | 440/4 | €11,572,343 | €14,790,350 | +€3.2m | +27.8% |
| Advances received on contracts in progress | 46 | €1,506,329 | €2,124,291 | +€617,962 | +41.0% |
| Taxes, remuneration and social security | 45 | €751,572 | €846,906 | +€95,334 | +12.7% |
| Taxes | 450/3 | €179,519 | €286,368 | +€106,849 | +59.5% |
| Remuneration and social security | 454/9 | €572,053 | €560,538 | -€11,515 | -2.0% |
| Other amounts payable | 47/48 | €72,870 | - | -€72,870 | |
| Accrued charges and deferred income | 492/3 | €216,175 | €187,638 | -€28,537 | -13.2% |
| Operating income | 70/76A | €38,216,556 | €42,299,285 | +€4.1m | +10.7% |
| Turnover | 70 | €36,585,638 | €40,468,947 | +€3.9m | +10.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,443,954 | €1,632,194 | +€188,240 | +13.0% |
| Other operating income | 74 | €186,964 | €198,144 | +€11,180 | +6.0% |
| Operating charges | 60/66A | €37,710,149 | €41,807,312 | +€4.1m | +10.9% |
| Services and other goods | 61 | €31,932,225 | €35,965,243 | +€4.0m | +12.6% |
| Remuneration, social security and pensions | 62 | €4,449,625 | €4,942,239 | +€492,614 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527,216 | €462,927 | -€64,289 | -12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €796,667 | €412,237 | -€384,430 | -48.3% |
| Other operating charges | 640/8 | €4,416 | €11,648 | +€7,232 | +164% |
| Non-recurring operating charges | 66A | - | €13,018 | +€13,018 | |
| Operating profit (loss) | 9901 | €506,407 | €491,973 | -€14,434 | -2.9% |
| Financial income | 75/76B | €18,414 | €11,203 | -€7,211 | -39.2% |
| Recurring financial income | 75 | €18,414 | €11,203 | -€7,211 | -39.2% |
| Income from current assets | 751 | €1,566 | €1,156 | -€410 | -26.2% |
| Other financial income | 752/9 | €16,848 | €10,047 | -€6,801 | -40.4% |
| Financial charges | 65/66B | €439,951 | €378,056 | -€61,895 | -14.1% |
| Recurring financial charges | 65 | €439,951 | €378,056 | -€61,895 | -14.1% |
| Debt charges | 650 | €431,905 | €366,433 | -€65,472 | -15.2% |
| Other financial charges | 652/9 | €8,046 | €11,623 | +€3,577 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €84,870 | €125,120 | +€40,250 | +47.4% |
| Income taxes | 67/77 | €84,870 | €125,120 | +€40,250 | +47.4% |
| Taxes | 670/3 | €84,870 | €125,120 | +€40,250 | +47.4% |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
Next steps
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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 3 November 2026 via checked.be.