VALERIE JOSSE: what changed
What changed
VALERIE JOSSE
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€50,305
2024 · €51,591-€1,286
Equity
€223,567
2024 · €201,262+€22,305
Cash
€13,076
2024 · €12,671+€405
Balance sheet total
€319,324
2024 · €300,313+€19,011
Largest movements
Assets
- Receivables within one year +€39,714
up €39,714 (+29.0%), from €136,863 to €176,577
of which Other amounts receivable: +€38,628
- Receivables after one year -€19,000
down €19,000 (-24.4%), from €77,758 to €58,758
Equity and liabilities
- Reserves +€21,900
up €21,900 (+11.9%), from €183,637 to €205,537
of which Distributable reserves: +€21,900
- Tax, wage and social debts +€10,880
up €10,880 (+21.6%), from €50,333 to €61,214
- Trade debts -€8,242
down €8,242 (-71.9%), from €11,458 to €3,215
- Other debts -€5,932
down €5,932 (-15.9%), from €37,260 to €31,328
Income statement
- Taxes -€4,477
down €4,477 (-21.9%), from €20,434 to €15,958
- Gross operating margin -€3,395
down €3,395 (-5.2%), from €65,647 to €62,251
- Financial income +€1,693
up €1,693 (+19.4%), from €8,748 to €10,440
- Other operating charges +€1,560
up €1,560 (+229%), from €682 to €2,243
- Financial charges +€1,221
up €1,221 (+354%), from €345 to €1,566
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
€51,591
Gross operating margin
-€3,395
Depreciation
-€797
Provisions
-€481
Other operating charges
-€1,560
Financial income
+€1,693
Financial charges
-€1,221
Taxes
+€4,477
Result 2025
€50,305
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
+€28,405
Investment
€0
Financing
-€28,000
Cash 2024
€12,671
From operations (derived)
+€28,405
Net result for the year
+€50,305
Depreciation
+€2,139
Receivables after one year
+€19,000
Receivables within one year
-€39,714
Deferred charges and accrued income
-€31
Trade debts
-€8,242
Tax, wage and social debts
+€10,880
Other debts
-€5,932
Financing
-€28,000
Contributions, distributions and other
-€28,000
Cash 2025
€13,076
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €300,313 | €319,324 | +€19,011 | +6.3% |
| Fixed assets | 21/28 | €7,323 | €5,184 | -€2,139 | -29.2% |
| Tangible fixed assets | 22/27 | €6,849 | €4,710 | -€2,139 | -31.2% |
| Plant, machinery and equipment | 23 | €267 | - | -€267 | |
| Furniture and vehicles | 24 | €6,260 | €4,470 | -€1,791 | -28.6% |
| Other tangible fixed assets | 26 | €321 | €240 | -€81 | -25.3% |
| Financial fixed assets | 28 | €474 | €474 | = | 0.0% |
| Current assets | 29/58 | €292,990 | €314,140 | +€21,150 | +7.2% |
| Amounts receivable after more than one year | 29 | €77,758 | €58,758 | -€19,000 | -24.4% |
| Other amounts receivable | 291 | €77,758 | €58,758 | -€19,000 | -24.4% |
| Amounts receivable within one year | 40/41 | €136,863 | €176,577 | +€39,714 | +29.0% |
| Trade receivables | 40 | - | €1,086 | +€1,086 | |
| Other amounts receivable | 41 | €136,863 | €175,491 | +€38,628 | +28.2% |
| Current investments | 50/53 | €65,600 | €65,600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,671 | €13,076 | +€405 | +3.2% |
| Deferred charges and accrued income | 490/1 | €98 | €129 | +€31 | +32.0% |
| Total equity and liabilities | 10/49 | €300,313 | €319,324 | +€19,011 | +6.3% |
| Equity | 10/15 | €201,262 | €223,567 | +€22,305 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €183,637 | €205,537 | +€21,900 | +11.9% |
| Non-distributable reserves | 130/1 | €67,460 | €67,460 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Own shares acquired | 1312 | €65,600 | €65,600 | = | 0.0% |
| Distributable reserves | 133 | €116,177 | €138,077 | +€21,900 | +18.9% |
| Profit (loss) carried forward | 14 | €5,225 | €5,630 | +€405 | +7.8% |
| Amounts payable | 17/49 | €99,051 | €95,757 | -€3,294 | -3.3% |
| Amounts payable within one year | 42/48 | €99,051 | €95,757 | -€3,294 | -3.3% |
| Trade debts | 44 | €11,458 | €3,215 | -€8,242 | -71.9% |
| Suppliers | 440/4 | €11,458 | €3,215 | -€8,242 | -71.9% |
| Taxes, remuneration and social security | 45 | €50,333 | €61,214 | +€10,880 | +21.6% |
| Taxes | 450/3 | €50,333 | €61,214 | +€10,880 | +21.6% |
| Other amounts payable | 47/48 | €37,260 | €31,328 | -€5,932 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,342 | €2,139 | +€797 | +59.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €481 | +€481 | |
| Other operating charges | 640/8 | €682 | €2,243 | +€1,560 | +229% |
| Gross operating margin | 9900 | €65,647 | €62,251 | -€3,395 | -5.2% |
| Operating profit (loss) | 9901 | €63,622 | €57,388 | -€6,234 | -9.8% |
| Financial income | 75/76B | €8,748 | €10,440 | +€1,693 | +19.4% |
| Recurring financial income | 75 | €8,748 | €10,440 | +€1,693 | +19.4% |
| Financial charges | 65/66B | €345 | €1,566 | +€1,221 | +354% |
| Recurring financial charges | 65 | €345 | €1,566 | +€1,221 | +354% |
| Profit (loss) for the period before taxes | 9903 | €72,025 | €66,263 | -€5,762 | -8.0% |
| Income taxes | 67/77 | €20,434 | €15,958 | -€4,477 | -21.9% |
| Profit (loss) for the period | 9904 | €51,591 | €50,305 | -€1,286 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,591 | €50,305 | -€1,286 | -2.5% |
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.