W. DEJOSSE: what changed
What changed
W. DEJOSSE
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€60,110
2024 · €85,141-€25,031
Equity
€575,169
2024 · €562,059+€13,110
Cash
€12,036
2024 · €8,502+€3,534
Balance sheet total
€825,332
2024 · €849,017-€23,686
Largest movements
Assets
- Tangible fixed assets -€23,257
down €23,257 (-4.2%), from €549,685 to €526,427
of which Land and buildings: -€14,509
Equity and liabilities
- Debts after one year -€36,241
down €36,241 (-16.2%), from €223,553 to €187,312
- Reserves +€13,110
up €13,110 (+2.4%), from €543,509 to €556,619
Income statement
- Gross operating margin -€26,113
down €26,113 (-19.7%), from €132,710 to €106,596
- Taxes -€7,539
down €7,539 (-31.5%), from €23,905 to €16,366
- Depreciation +€6,275
up €6,275 (+34.7%), from €18,086 to €24,361
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
€85,141
Gross operating margin
-€26,113
Depreciation
-€6,275
Other operating charges
-€14
Financial charges
-€167
Taxes
+€7,539
Result 2025
€60,110
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
+€85,737
Investment
-€1,104
Financing
-€81,100
Cash 2024
€8,502
From operations (derived)
+€85,737
Net result for the year
+€60,110
Depreciation
+€24,361
Receivables within one year
+€4,543
Deferred charges and accrued income
-€580
Trade debts
-€2
Tax, wage and social debts
-€2,694
Investment (derived)
-€1,104
Investment in fixed assets (net)
-€1,104
Financing
-€81,100
Debts after one year
-€36,241
Current portion of long-term debt
+€2,141
Contributions, distributions and other
-€47,000
Cash 2025
€12,036
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €849,017 | €825,332 | -€23,686 | -2.8% |
| Fixed assets | 21/28 | €549,685 | €526,427 | -€23,257 | -4.2% |
| Tangible fixed assets | 22/27 | €549,685 | €526,427 | -€23,257 | -4.2% |
| Land and buildings | 22 | €506,958 | €492,449 | -€14,509 | -2.9% |
| Plant, machinery and equipment | 23 | €4,732 | €3,191 | -€1,540 | -32.6% |
| Furniture and vehicles | 24 | €37,995 | €30,787 | -€7,208 | -19.0% |
| Current assets | 29/58 | €299,332 | €298,904 | -€428 | -0.1% |
| Amounts receivable within one year | 40/41 | €290,756 | €286,213 | -€4,543 | -1.6% |
| Trade receivables | 40 | €95,000 | €80,000 | -€15,000 | -15.8% |
| Other amounts receivable | 41 | €195,756 | €206,213 | +€10,457 | +5.3% |
| Cash at bank and in hand | 54/58 | €8,502 | €12,036 | +€3,534 | +41.6% |
| Deferred charges and accrued income | 490/1 | €75 | €655 | +€580 | +775% |
| Total equity and liabilities | 10/49 | €849,017 | €825,332 | -€23,686 | -2.8% |
| Equity | 10/15 | €562,059 | €575,169 | +€13,110 | +2.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €543,509 | €556,619 | +€13,110 | +2.4% |
| Distributable reserves | 133 | €543,509 | €556,619 | +€13,110 | +2.4% |
| Amounts payable | 17/49 | €286,959 | €250,163 | -€36,796 | -12.8% |
| Amounts payable after more than one year | 17 | €223,553 | €187,312 | -€36,241 | -16.2% |
| Financial debts | 170/4 | €223,553 | €187,312 | -€36,241 | -16.2% |
| Amounts payable within one year | 42/48 | €63,406 | €62,850 | -€555 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €36,011 | €38,153 | +€2,141 | +5.9% |
| Trade debts | 44 | €962 | €960 | -€2 | -0.2% |
| Suppliers | 440/4 | €962 | €960 | -€2 | -0.2% |
| Taxes, remuneration and social security | 45 | €15,241 | €12,546 | -€2,694 | -17.7% |
| Taxes | 450/3 | €15,241 | €12,546 | -€2,694 | -17.7% |
| Other amounts payable | 47/48 | €11,192 | €11,192 | = | 0.0% |
| Non-recurring operating income | 76A | €21,966 | - | -€21,966 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,086 | €24,361 | +€6,275 | +34.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €132,710 | €106,596 | -€26,113 | -19.7% |
| Operating profit (loss) | 9901 | €114,119 | €81,716 | -€32,403 | -28.4% |
| Financial charges | 65/66B | €5,072 | €5,239 | +€167 | +3.3% |
| Recurring financial charges | 65 | €5,072 | €5,239 | +€167 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €109,046 | €76,476 | -€32,570 | -29.9% |
| Income taxes | 67/77 | €23,905 | €16,366 | -€7,539 | -31.5% |
| Profit (loss) for the period | 9904 | €85,141 | €60,110 | -€25,031 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,141 | €60,110 | -€25,031 | -29.4% |
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 4 November 2026 via checked.be.