TONDREAU AVOCATS: what changed
What changed
TONDREAU AVOCATS
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€180,575
2024 · €18,751+€161,823
Equity
€255,069
2024 · €174,494+€80,575
Cash
€442,823
2024 · €85,596+€357,227
Balance sheet total
€781,108
2024 · €444,516+€336,592
Largest movements
Assets
- Cash +€357,227
up €357,227 (+417%), from €85,596 to €442,823
mainly Other debts (+€259,741) and Net result for the year (+€180,575)
- Tangible fixed assets -€16,494
down €16,494 (-63.5%), from €25,994 to €9,500
of which Furniture and vehicles: -€16,494
Equity and liabilities
- Other debts +€259,741
up €259,741 (+360%), from €72,161 to €331,902
- Profit (loss) carried forward +€80,575
up €80,575 (+52.3%), from €154,042 to €234,617
- Current portion of long-term debt -€17,389
down €17,389 (-89.9%), from €19,333 to €1,945
- Tax, wage and social debts +€11,146
up €11,146 (+22.3%), from €49,918 to €61,064
of which Taxes: +€10,948
- Trade debts +€9,206
up €9,206 (+7.7%), from €118,912 to €128,118
Income statement
- Gross operating margin +€161,705
up €161,705 (+177%), from €91,595 to €253,300
- Depreciation -€9,136
down €9,136 (-71.3%), from €12,813 to €3,677
- Taxes +€6,897
up €6,897 (+44.1%), from €15,636 to €22,533
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
€18,751
Gross operating margin
+€161,705
Staff costs
-€1,818
Depreciation
+€9,136
Other operating charges
-€334
Financial income
+€65
Financial charges
-€32
Taxes
-€6,897
Result 2025
€180,575
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
+€463,743
Investment
+€12,817
Financing
-€119,333
Cash 2024
€85,596
From operations (derived)
+€463,743
Net result for the year
+€180,575
Depreciation
+€3,677
Receivables within one year
+€4,141
Trade debts
+€9,206
Tax, wage and social debts
+€11,146
Other debts
+€259,741
Accrued charges and deferred income
-€4,742
Investment (derived)
+€12,817
Investment in fixed assets (net)
+€12,817
Financing
-€119,333
Debts after one year
-€1,945
Current portion of long-term debt
-€17,389
Contributions, distributions and other
-€100,000
Cash 2025
€442,823
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €444,516 | €781,108 | +€336,592 | +75.7% |
| Fixed assets | 21/28 | €26,018 | €9,525 | -€16,494 | -63.4% |
| Tangible fixed assets | 22/27 | €25,994 | €9,500 | -€16,494 | -63.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €25,994 | €9,500 | -€16,494 | -63.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €418,498 | €771,583 | +€353,086 | +84.4% |
| Amounts receivable within one year | 40/41 | €332,902 | €328,761 | -€4,141 | -1.2% |
| Trade receivables | 40 | €332,902 | €328,209 | -€4,693 | -1.4% |
| Other amounts receivable | 41 | - | €552 | +€552 | |
| Cash at bank and in hand | 54/58 | €85,596 | €442,823 | +€357,227 | +417% |
| Total equity and liabilities | 10/49 | €444,516 | €781,108 | +€336,592 | +75.7% |
| Equity | 10/15 | €174,494 | €255,069 | +€80,575 | +46.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,042 | €234,617 | +€80,575 | +52.3% |
| Amounts payable | 17/49 | €270,022 | €526,039 | +€256,017 | +94.8% |
| Amounts payable after more than one year | 17 | €1,945 | €0 | -€1,945 | -100% |
| Financial debts | 170/4 | €1,945 | €0 | -€1,945 | -100% |
| Amounts payable within one year | 42/48 | €260,324 | €523,028 | +€262,704 | +101% |
| Current portion of amounts payable after more than one year | 42 | €19,333 | €1,945 | -€17,389 | -89.9% |
| Trade debts | 44 | €118,912 | €128,118 | +€9,206 | +7.7% |
| Suppliers | 440/4 | €118,912 | €128,118 | +€9,206 | +7.7% |
| Taxes, remuneration and social security | 45 | €49,918 | €61,064 | +€11,146 | +22.3% |
| Taxes | 450/3 | €45,848 | €56,795 | +€10,948 | +23.9% |
| Remuneration and social security | 454/9 | €4,070 | €4,269 | +€198 | +4.9% |
| Other amounts payable | 47/48 | €72,161 | €331,902 | +€259,741 | +360% |
| Accrued charges and deferred income | 492/3 | €7,753 | €3,010 | -€4,742 | -61.2% |
| Remuneration, social security and pensions | 62 | €33,994 | €35,813 | +€1,818 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,813 | €3,677 | -€9,136 | -71.3% |
| Other operating charges | 640/8 | €7,284 | €7,618 | +€334 | +4.6% |
| Gross operating margin | 9900 | €91,595 | €253,300 | +€161,705 | +177% |
| Operating profit (loss) | 9901 | €37,504 | €206,193 | +€168,688 | +450% |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €65 | +€65 | |
| Financial charges | 65/66B | €3,117 | €3,149 | +€32 | +1.0% |
| Recurring financial charges | 65 | €3,117 | €3,149 | +€32 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €34,387 | €203,108 | +€168,721 | +491% |
| Income taxes | 67/77 | €15,636 | €22,533 | +€6,897 | +44.1% |
| Profit (loss) for the period | 9904 | €18,751 | €180,575 | +€161,823 | +863% |
| Profit (loss) for the period to be appropriated | 9905 | €18,751 | €180,575 | +€161,823 | +863% |
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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.