B Legal: 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.
B Legal
Largest movements
- Receivables within one year +€76,447
up €76,447 (+630%), from €12,133 to €88,580
of which Other amounts receivable: +€71,569
- Tangible fixed assets +€62,912
up €62,912 (+1,042%), from €6,036 to €68,947
of which Furniture and vehicles: +€63,509
- Cash -€24,464
down €24,464 (-68.0%), from €35,961 to €11,497
mainly Receivables within one year (-€76,447) and Investment in fixed assets (net) (-€69,137)
- Debts after one year +€52,274
up €52,274 (+1,742%), from €3,000 to €55,274
of which Financial debts: +€42,274
- Trade debts +€42,811
up €42,811 (+2,599%), from €1,647 to €44,458
- Current portion of long-term debt +€11,563
new in 2025: €11,563
- Reserves +€10,606
up €10,606 (+45.5%), from €23,335 to €33,942
- Other debts -€4,041
down €4,041 (-34.8%), from €11,614 to €7,573
- Gross operating margin -€7,547
down €7,547 (-18.6%), from €40,537 to €32,990
- Taxes -€4,124
down €4,124 (-36.4%), from €11,316 to €7,193
- Financial charges +€3,435
up €3,435 (+720%), from €477 to €3,913
- Depreciation +€3,290
up €3,290 (+112%), from €2,935 to €6,225
- Other operating charges +€2,491
up €2,491 (+146%), from €1,704 to €4,194
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 | €54,129 | €169,216 | +€115,087 | +213% |
| Fixed assets | 21/28 | €6,036 | €68,947 | +€62,912 | +1,042% |
| Tangible fixed assets | 22/27 | €6,036 | €68,947 | +€62,912 | +1,042% |
| Plant, machinery and equipment | 23 | €4,664 | €4,067 | -€597 | -12.8% |
| Furniture and vehicles | 24 | €1,372 | €64,881 | +€63,509 | +4,628% |
| Current assets | 29/58 | €48,093 | €100,269 | +€52,176 | +108% |
| Amounts receivable within one year | 40/41 | €12,133 | €88,580 | +€76,447 | +630% |
| Trade receivables | 40 | €11,093 | €15,972 | +€4,879 | +44.0% |
| Other amounts receivable | 41 | €1,040 | €72,608 | +€71,569 | +6,884% |
| Cash at bank and in hand | 54/58 | €35,961 | €11,497 | -€24,464 | -68.0% |
| Deferred charges and accrued income | 490/1 | - | €192 | +€192 | |
| Total equity and liabilities | 10/49 | €54,129 | €169,216 | +€115,087 | +213% |
| Equity | 10/15 | €26,335 | €36,942 | +€10,606 | +40.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,335 | €33,942 | +€10,606 | +45.5% |
| Distributable reserves | 133 | €23,335 | €33,942 | +€10,606 | +45.5% |
| Amounts payable | 17/49 | €27,794 | €132,275 | +€104,481 | +376% |
| Amounts payable after more than one year | 17 | €3,000 | €55,274 | +€52,274 | +1,742% |
| Financial debts | 170/4 | - | €42,274 | +€42,274 | |
| Other amounts payable | 178/9 | €3,000 | €13,000 | +€10,000 | +333% |
| Amounts payable within one year | 42/48 | €24,577 | €76,020 | +€51,442 | +209% |
| Current portion of amounts payable after more than one year | 42 | - | €11,563 | +€11,563 | |
| Trade debts | 44 | €1,647 | €44,458 | +€42,811 | +2,599% |
| Suppliers | 440/4 | €1,647 | €44,458 | +€42,811 | +2,599% |
| Taxes, remuneration and social security | 45 | €11,316 | €12,427 | +€1,110 | +9.8% |
| Taxes | 450/3 | €11,316 | €12,427 | +€1,110 | +9.8% |
| Other amounts payable | 47/48 | €11,614 | €7,573 | -€4,041 | -34.8% |
| Accrued charges and deferred income | 492/3 | €217 | €982 | +€765 | +353% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,935 | €6,225 | +€3,290 | +112% |
| Other operating charges | 640/8 | €1,704 | €4,194 | +€2,491 | +146% |
| Gross operating margin | 9900 | €40,537 | €32,990 | -€7,547 | -18.6% |
| Operating profit (loss) | 9901 | €35,898 | €22,571 | -€13,328 | -37.1% |
| Financial income | 75/76B | €64 | €0 | -€64 | -100.0% |
| Recurring financial income | 75 | €64 | €0 | -€64 | -100.0% |
| Financial charges | 65/66B | €477 | €3,913 | +€3,435 | +720% |
| Recurring financial charges | 65 | €477 | €3,913 | +€3,435 | +720% |
| Profit (loss) for the period before taxes | 9903 | €35,485 | €18,658 | -€16,826 | -47.4% |
| Income taxes | 67/77 | €11,316 | €7,193 | -€4,124 | -36.4% |
| Profit (loss) for the period | 9904 | €24,168 | €11,465 | -€12,703 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,168 | €11,465 | -€12,703 | -52.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.