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B.L.B.: 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.

What changed

B.L.B.

BE 0831.232.095
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€40,565
2024 · €16,721+€23,844
Equity
-€47,699
2024 · -€88,265+€40,565
Cash
-
2024 · €1-€1
Balance sheet total
€2,608
2024 · €4,756-€2,148

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€2,148

    down €2,148 (-45.2%), from €4,755 to €2,608

Equity and liabilities
  • Other debts -€48,505

    down €48,505 (-56.1%), from €86,485 to €37,979

  • Profit (loss) carried forward +€40,565

    up €40,565 (+40.3%), from -€100,665 to -€60,099

  • Tax, wage and social debts +€5,551

    up €5,551 (+149%), from €3,733 to €9,284

  • Trade debts +€240

    up €240 (+8.6%), from €2,803 to €3,043

Income statement
  • Gross operating margin +€23,742

    up €23,742 (+139%), from €17,072 to €40,814

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €16,721
Gross operating margin +€23,742
Other operating charges +€90
Financial income +€0
Financial charges +€13
Result 2025 €40,565
raises the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€1
Investment €0
Financing €0
Cash 2024 €1
Net result for the year +€40,565
Receivables within one year +€2,148
Trade debts +€240
Tax, wage and social debts +€5,551
Other debts -€48,505
Cash 2025 €0
brings cash intakes cash out
Every line side by side 26 lines
Line Code 2024 2025 Change %
Total assets 20/58 €4,756 €2,608 -€2,148 -45.2%
Current assets 29/58 €4,756 €2,608 -€2,148 -45.2%
Amounts receivable within one year 40/41 €4,755 €2,608 -€2,148 -45.2%
Trade receivables 40 €4,755 €2,608 -€2,148 -45.2%
Cash at bank and in hand 54/58 €1 - -€1
Total equity and liabilities 10/49 €4,756 €2,608 -€2,148 -45.2%
Equity 10/15 -€88,265 -€47,699 +€40,565 +46.0%
Contributions 10/11 €12,400 €12,400 = 0.0%
Profit (loss) carried forward 14 -€100,665 -€60,099 +€40,565 +40.3%
Amounts payable 17/49 €93,021 €50,307 -€42,714 -45.9%
Amounts payable within one year 42/48 €93,021 €50,307 -€42,714 -45.9%
Trade debts 44 €2,803 €3,043 +€240 +8.6%
Suppliers 440/4 €2,803 €3,043 +€240 +8.6%
Taxes, remuneration and social security 45 €3,733 €9,284 +€5,551 +149%
Taxes 450/3 €3,733 €9,284 +€5,551 +149%
Other amounts payable 47/48 €86,485 €37,979 -€48,505 -56.1%
Other operating charges 640/8 €90 - -€90
Gross operating margin 9900 €17,072 €40,814 +€23,742 +139%
Operating profit (loss) 9901 €16,982 €40,814 +€23,832 +140%
Financial income 75/76B - €0 +€0
Recurring financial income 75 - €0 +€0
Financial charges 65/66B €261 €248 -€13 -4.8%
Recurring financial charges 65 €261 €248 -€13 -4.8%
Profit (loss) for the period before taxes 9903 €16,721 €40,565 +€23,844 +143%
Profit (loss) for the period 9904 €16,721 €40,565 +€23,844 +143%
Profit (loss) for the period to be appropriated 9905 €16,721 €40,565 +€23,844 +143%

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 13 October 2026 via checked.be.