VOSAVOCATS.BE: what changed
What changed
VOSAVOCATS.BE
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€86,374
2024 · €82,439+€3,935
Equity
€91,374
2024 · €100,081-€8,708
Cash
€91,183
2024 · €112,974-€21,792
Balance sheet total
€251,735
2024 · €280,795-€29,061
Largest movements
Assets
- Cash -€21,792
down €21,792 (-19.3%), from €112,974 to €91,183
mainly Contributions, distributions and other (-€95,081) and Tax, wage and social debts (-€15,584)
- Tangible fixed assets -€7,900
down €7,900 (-10.7%), from €74,071 to €66,171
of which Other tangible fixed assets: -€5,348
Equity and liabilities
- Tax, wage and social debts -€15,584
down €15,584 (-39.5%), from €39,480 to €23,896
of which Taxes: -€16,616
- Reserves -€10,000
down €10,000 (-10.5%), from €95,000 to €85,000
- Debts after one year -€5,346
down €5,346 (-10.4%), from €51,536 to €46,190
- Other debts +€3,831
up €3,831 (+5.2%), from €73,363 to €77,193
- Trade debts -€3,456
down €3,456 (-30.9%), from €11,192 to €7,736
Income statement
- Gross operating margin +€6,676
up €6,676 (+3.8%), from €177,614 to €184,290
- Staff costs +€2,397
up €2,397 (+4.0%), from €59,498 to €61,895
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
€82,439
Gross operating margin
+€6,676
Staff costs
-€2,397
Depreciation
-€348
Other operating charges
-€90
Financial income
-€18
Financial charges
-€95
Taxes
+€207
Result 2025
€86,374
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
+€79,352
Investment
-€918
Financing
-€100,225
Cash 2024
€112,974
From operations (derived)
+€79,352
Net result for the year
+€86,374
Depreciation
+€8,819
Receivables within one year
+€474
Deferred charges and accrued income
-€1,105
Trade debts
-€3,456
Tax, wage and social debts
-€15,584
Other debts
+€3,831
Investment (derived)
-€918
Investment in fixed assets (net)
-€918
Financing
-€100,225
Debts after one year
-€5,346
Current portion of long-term debt
+€202
Contributions, distributions and other
-€95,081
Cash 2025
€91,183
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,795 | €251,735 | -€29,061 | -10.3% |
| Fixed assets | 21/28 | €74,271 | €66,371 | -€7,900 | -10.6% |
| Tangible fixed assets | 22/27 | €74,071 | €66,171 | -€7,900 | -10.7% |
| Land and buildings | 22 | €24,595 | €21,634 | -€2,961 | -12.0% |
| Furniture and vehicles | 24 | €1,560 | €1,968 | +€409 | +26.2% |
| Other tangible fixed assets | 26 | €47,916 | €42,568 | -€5,348 | -11.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €206,524 | €185,364 | -€21,160 | -10.2% |
| Amounts receivable within one year | 40/41 | €93,550 | €93,076 | -€474 | -0.5% |
| Trade receivables | 40 | €75,283 | €68,002 | -€7,281 | -9.7% |
| Other amounts receivable | 41 | €18,267 | €25,074 | +€6,807 | +37.3% |
| Cash at bank and in hand | 54/58 | €112,974 | €91,183 | -€21,792 | -19.3% |
| Deferred charges and accrued income | 490/1 | - | €1,105 | +€1,105 | |
| Total equity and liabilities | 10/49 | €280,795 | €251,735 | -€29,061 | -10.3% |
| Equity | 10/15 | €100,081 | €91,374 | -€8,708 | -8.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,000 | €85,000 | -€10,000 | -10.5% |
| Distributable reserves | 133 | €95,000 | €85,000 | -€10,000 | -10.5% |
| Profit (loss) carried forward | 14 | €81 | €1,374 | +€1,292 | +1,591% |
| Amounts payable | 17/49 | €180,714 | €160,361 | -€20,353 | -11.3% |
| Amounts payable after more than one year | 17 | €51,536 | €46,190 | -€5,346 | -10.4% |
| Financial debts | 170/4 | €51,536 | €46,190 | -€5,346 | -10.4% |
| Amounts payable within one year | 42/48 | €129,179 | €114,171 | -€15,007 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €5,144 | €5,346 | +€202 | +3.9% |
| Trade debts | 44 | €11,192 | €7,736 | -€3,456 | -30.9% |
| Suppliers | 440/4 | €11,192 | €7,736 | -€3,456 | -30.9% |
| Taxes, remuneration and social security | 45 | €39,480 | €23,896 | -€15,584 | -39.5% |
| Taxes | 450/3 | €24,211 | €7,595 | -€16,616 | -68.6% |
| Remuneration and social security | 454/9 | €15,269 | €16,301 | +€1,032 | +6.8% |
| Other amounts payable | 47/48 | €73,363 | €77,193 | +€3,831 | +5.2% |
| Remuneration, social security and pensions | 62 | €59,498 | €61,895 | +€2,397 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,470 | €8,819 | +€348 | +4.1% |
| Other operating charges | 640/8 | €772 | €862 | +€90 | +11.7% |
| Gross operating margin | 9900 | €177,614 | €184,290 | +€6,676 | +3.8% |
| Operating profit (loss) | 9901 | €108,874 | €112,715 | +€3,841 | +3.5% |
| Financial income | 75/76B | €29 | €11 | -€18 | -62.0% |
| Recurring financial income | 75 | €29 | €11 | -€18 | -62.0% |
| Financial charges | 65/66B | €2,504 | €2,599 | +€95 | +3.8% |
| Recurring financial charges | 65 | €2,504 | €2,599 | +€95 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €106,399 | €110,127 | +€3,728 | +3.5% |
| Income taxes | 67/77 | €23,961 | €23,753 | -€207 | -0.9% |
| Profit (loss) for the period | 9904 | €82,439 | €86,374 | +€3,935 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,439 | €86,374 | +€3,935 | +4.8% |
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.