VANDOOREN Stéphane avocat: what changed
Two financial 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.
VANDOOREN Stéphane avocat
Largest movements
- Intangible fixed assets -€7,525
no longer reported in 2025 (was €7,525)
- Cash -€6,064
down €6,064 (-5.0%), from €121,676 to €115,612
mainly Contributions, distributions and other (-€12,707) and Tax, wage and social debts (-€8,319)
- Receivables within one year -€4,004
down €4,004 (-51.2%), from €7,820 to €3,817
of which Trade receivables: -€6,815
- Tax, wage and social debts -€8,319
down €8,319 (-43.1%), from €19,287 to €10,968
of which Taxes: -€6,265
- Other debts -€6,200
down €6,200 (-21.2%), from €29,294 to €23,094
- Profit (loss) carried forward -€4,806
no longer reported in 2025 (was €4,806)
- Short-term financial debts +€2,361
up €2,361 (+1,227%), from €193 to €2,554
- Trade debts -€1,844
down €1,844 (-40.1%), from €4,595 to €2,752
- Gross operating margin -€18,648
down €18,648 (-33.5%), from €55,724 to €37,076
- Taxes -€5,460
down €5,460 (-53.8%), from €10,156 to €4,695
- Staff costs +€3,784
up €3,784 (+35.0%), from €10,817 to €14,601
- Depreciation -€1,045
down €1,045 (-11.4%), from €9,140 to €8,096
From the 2024 result to the 2025 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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,836 | €122,604 | -€18,232 | -12.9% |
| Fixed assets | 21/28 | €8,828 | €732 | -€8,096 | -91.7% |
| Intangible fixed assets | 21 | €7,525 | - | -€7,525 | |
| Tangible fixed assets | 22/27 | €1,303 | €732 | -€571 | -43.8% |
| Land and buildings | 22 | €806 | €537 | -€268 | -33.3% |
| Plant, machinery and equipment | 23 | €497 | €195 | -€302 | -60.8% |
| Current assets | 29/58 | €132,008 | €121,872 | -€10,136 | -7.7% |
| Amounts receivable within one year | 40/41 | €7,820 | €3,817 | -€4,004 | -51.2% |
| Trade receivables | 40 | €7,816 | €1,000 | -€6,815 | -87.2% |
| Other amounts receivable | 41 | €5 | €2,816 | +€2,811 | +57,607% |
| Cash at bank and in hand | 54/58 | €121,676 | €115,612 | -€6,064 | -5.0% |
| Deferred charges and accrued income | 490/1 | €2,512 | €2,443 | -€69 | -2.7% |
| Total equity and liabilities | 10/49 | €140,836 | €122,604 | -€18,232 | -12.9% |
| Equity | 10/15 | €87,467 | €83,236 | -€4,231 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,061 | €64,636 | +€575 | +0.9% |
| Distributable reserves | 133 | €64,061 | €64,636 | +€575 | +0.9% |
| Profit (loss) carried forward | 14 | €4,806 | - | -€4,806 | |
| Amounts payable | 17/49 | €53,369 | €39,368 | -€14,001 | -26.2% |
| Amounts payable within one year | 42/48 | €53,369 | €39,368 | -€14,001 | -26.2% |
| Financial debts | 43 | €193 | €2,554 | +€2,361 | +1,227% |
| Credit institutions | 430/8 | €193 | €2,554 | +€2,361 | +1,227% |
| Trade debts | 44 | €4,595 | €2,752 | -€1,844 | -40.1% |
| Suppliers | 440/4 | €4,595 | €2,752 | -€1,844 | -40.1% |
| Taxes, remuneration and social security | 45 | €19,287 | €10,968 | -€8,319 | -43.1% |
| Taxes | 450/3 | €12,323 | €6,059 | -€6,265 | -50.8% |
| Remuneration and social security | 454/9 | €6,964 | €4,910 | -€2,054 | -29.5% |
| Other amounts payable | 47/48 | €29,294 | €23,094 | -€6,200 | -21.2% |
| Remuneration, social security and pensions | 62 | €10,817 | €14,601 | +€3,784 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,140 | €8,096 | -€1,045 | -11.4% |
| Gross operating margin | 9900 | €55,724 | €37,076 | -€18,648 | -33.5% |
| Operating profit (loss) | 9901 | €35,767 | €14,380 | -€21,388 | -59.8% |
| Financial income | 75/76B | €30 | €540 | +€510 | +1,727% |
| Recurring financial income | 75 | €30 | €540 | +€510 | +1,727% |
| Financial charges | 65/66B | €1,593 | €1,748 | +€155 | +9.7% |
| Recurring financial charges | 65 | €1,593 | €1,748 | +€155 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €34,204 | €13,171 | -€21,033 | -61.5% |
| Income taxes | 67/77 | €10,156 | €4,695 | -€5,460 | -53.8% |
| Profit (loss) for the period | 9904 | €24,048 | €8,476 | -€15,572 | -64.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,048 | €8,476 | -€15,572 | -64.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.