Wouter Van Cutsem Advocaat: what changed
What changed
Wouter Van Cutsem Advocaat
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
-€2,328
2024 · -€32,742+€30,415
Equity
€108,001
2024 · €110,329-€2,328
Cash
€30,795
2024 · €30,654+€141
Balance sheet total
€131,519
2024 · €136,139-€4,620
Largest movements
Assets
- Tangible fixed assets -€12,583
down €12,583 (-36.5%), from €34,433 to €21,850
of which Furniture and vehicles: -€12,583
- Receivables within one year +€8,420
up €8,420 (+1,043%), from €807 to €9,227
of which Other amounts receivable: +€8,420
Equity and liabilities
- Debts after one year -€9,000
down €9,000 (-60.0%), from €15,000 to €6,000
of which Other amounts payable: -€9,000
- Tax, wage and social debts +€6,301
up €6,301 (+822%), from €766 to €7,067
- Profit (loss) carried forward -€2,328
down €2,328 (-3.5%), from €66,656 to €64,328
Income statement
- Gross operating margin +€35,256
up €35,256, from -€25,398 to €9,859
- Depreciation +€7,164
up €7,164 (+132%), from €5,419 to €12,583
- Financial charges -€1,287
down €1,287 (-84.7%), from €1,520 to €233
- Other operating charges -€502
down €502 (-55.7%), from €902 to €400
- Financial income +€267
up €267 (+29.7%), from €902 to €1,169
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
-€32,742
Gross operating margin
+€35,256
Depreciation
-€7,164
Other operating charges
+€502
Financial income
+€267
Financial charges
+€1,287
Taxes
+€265
Result 2025
-€2,328
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
+€9,141
Investment
€0
Financing
-€9,000
Cash 2024
€30,654
From operations (derived)
+€9,141
Net result for the year
-€2,328
Depreciation
+€12,583
Receivables within one year
-€8,420
Deferred charges and accrued income
+€598
Trade debts
+€972
Tax, wage and social debts
+€6,301
Other debts
-€565
Financing
-€9,000
Debts after one year
-€9,000
Cash 2025
€30,795
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,139 | €131,519 | -€4,620 | -3.4% |
| Fixed assets | 21/28 | €73,934 | €61,351 | -€12,583 | -17.0% |
| Tangible fixed assets | 22/27 | €34,433 | €21,850 | -€12,583 | -36.5% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €34,433 | €21,850 | -€12,583 | -36.5% |
| Financial fixed assets | 28 | €39,501 | €39,501 | = | 0.0% |
| Current assets | 29/58 | €62,205 | €70,168 | +€7,963 | +12.8% |
| Amounts receivable after more than one year | 29 | €29,500 | €29,500 | = | 0.0% |
| Other amounts receivable | 291 | €29,500 | €29,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €807 | €9,227 | +€8,420 | +1,043% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €807 | €9,227 | +€8,420 | +1,043% |
| Cash at bank and in hand | 54/58 | €30,654 | €30,795 | +€141 | +0.5% |
| Deferred charges and accrued income | 490/1 | €1,244 | €646 | -€598 | -48.0% |
| Total equity and liabilities | 10/49 | €136,139 | €131,519 | -€4,620 | -3.4% |
| Equity | 10/15 | €110,329 | €108,001 | -€2,328 | -2.1% |
| Contributions | 10/11 | €21,392 | €21,392 | = | 0.0% |
| Reserves | 13 | €22,281 | €22,281 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €22,281 | €22,281 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,656 | €64,328 | -€2,328 | -3.5% |
| Amounts payable | 17/49 | €25,810 | €23,518 | -€2,292 | -8.9% |
| Amounts payable after more than one year | 17 | €15,000 | €6,000 | -€9,000 | -60.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €15,000 | €6,000 | -€9,000 | -60.0% |
| Amounts payable within one year | 42/48 | €10,810 | €17,518 | +€6,708 | +62.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €478 | €1,451 | +€972 | +203% |
| Suppliers | 440/4 | €478 | €1,451 | +€972 | +203% |
| Taxes, remuneration and social security | 45 | €766 | €7,067 | +€6,301 | +822% |
| Taxes | 450/3 | €766 | €7,067 | +€6,301 | +822% |
| Other amounts payable | 47/48 | €9,565 | €9,000 | -€565 | -5.9% |
| Non-recurring operating income | 76A | €68,489 | €0 | -€68,489 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,419 | €12,583 | +€7,164 | +132% |
| Other operating charges | 640/8 | €902 | €400 | -€502 | -55.7% |
| Gross operating margin | 9900 | -€25,398 | €9,859 | +€35,256 | |
| Operating profit (loss) | 9901 | -€31,719 | -€3,124 | +€28,595 | +90.2% |
| Financial income | 75/76B | €902 | €1,169 | +€267 | +29.7% |
| Recurring financial income | 75 | €902 | €1,169 | +€267 | +29.7% |
| Financial charges | 65/66B | €1,520 | €233 | -€1,287 | -84.7% |
| Recurring financial charges | 65 | €1,520 | €233 | -€1,287 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | -€32,337 | -€2,188 | +€30,149 | +93.2% |
| Income taxes | 67/77 | €405 | €140 | -€265 | -65.5% |
| Profit (loss) for the period | 9904 | -€32,742 | -€2,328 | +€30,415 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,742 | -€2,328 | +€30,415 | +92.9% |
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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.