B.RIGHT LAW: what changed
B.RIGHT LAW
Largest movements
- Cash +€74,563
up €74,563 (+215%), from €34,657 to €109,221
mainly Net result for the year (+€51,813) and Tax, wage and social debts (+€21,025)
- Tangible fixed assets -€10,186
down €10,186 (-38.2%), from €26,650 to €16,465
- Reserves +€51,813
up €51,813 (+125%), from €41,341 to €93,154
- Tax, wage and social debts +€21,025
up €21,025 (+103%), from €20,456 to €41,481
of which Taxes: +€19,525
- Other debts -€10,954
down €10,954 (-34.9%), from €31,420 to €20,466
- Gross operating margin +€23,485
up €23,485 (+38.1%), from €61,682 to €85,167
- Depreciation +€6,279
up €6,279 (+161%), from €3,907 to €10,186
- Taxes +€4,684
up €4,684 (+33.0%), from €14,210 to €18,895
- Financial charges +€2,250
up €2,250 (+130%), from €1,731 to €3,982
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,021 | €203,502 | +€64,481 | +46.4% |
| Fixed assets | 21/28 | €103,969 | €93,783 | -€10,186 | -9.8% |
| Tangible fixed assets | 22/27 | €26,650 | €16,465 | -€10,186 | -38.2% |
| Furniture and vehicles | 24 | €26,650 | €16,465 | -€10,186 | -38.2% |
| Financial fixed assets | 28 | €77,319 | €77,319 | = | 0.0% |
| Current assets | 29/58 | €35,053 | €109,719 | +€74,666 | +213% |
| Amounts receivable within one year | 40/41 | €379 | €0 | -€379 | -100% |
| Trade receivables | 40 | €379 | €0 | -€379 | -100% |
| Cash at bank and in hand | 54/58 | €34,657 | €109,221 | +€74,563 | +215% |
| Deferred charges and accrued income | 490/1 | €17 | €498 | +€482 | +2,914% |
| Total equity and liabilities | 10/49 | €139,021 | €203,502 | +€64,481 | +46.4% |
| Equity | 10/15 | €44,841 | €96,654 | +€51,813 | +116% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €41,341 | €93,154 | +€51,813 | +125% |
| Distributable reserves | 133 | €41,341 | €93,154 | +€51,813 | +125% |
| Amounts payable | 17/49 | €94,180 | €106,848 | +€12,667 | +13.5% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,156 | €63,051 | +€10,896 | +20.9% |
| Trade debts | 44 | €280 | €1,105 | +€825 | +295% |
| Suppliers | 440/4 | €280 | €1,105 | +€825 | +295% |
| Taxes, remuneration and social security | 45 | €20,456 | €41,481 | +€21,025 | +103% |
| Taxes | 450/3 | €20,206 | €39,731 | +€19,525 | +96.6% |
| Remuneration and social security | 454/9 | €250 | €1,750 | +€1,500 | +600% |
| Other amounts payable | 47/48 | €31,420 | €20,466 | -€10,954 | -34.9% |
| Accrued charges and deferred income | 492/3 | €2,025 | €3,796 | +€1,772 | +87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,907 | €10,186 | +€6,279 | +161% |
| Other operating charges | 640/8 | €493 | €549 | +€57 | +11.5% |
| Gross operating margin | 9900 | €61,682 | €85,167 | +€23,485 | +38.1% |
| Operating profit (loss) | 9901 | €57,283 | €74,432 | +€17,149 | +29.9% |
| Financial income | 75/76B | €0 | €257 | +€257 | +85,710% |
| Recurring financial income | 75 | €0 | €257 | +€257 | +85,710% |
| Financial charges | 65/66B | €1,731 | €3,982 | +€2,250 | +130% |
| Recurring financial charges | 65 | €1,731 | €3,982 | +€2,250 | +130% |
| Profit (loss) for the period before taxes | 9903 | €55,552 | €70,708 | +€15,156 | +27.3% |
| Income taxes | 67/77 | €14,210 | €18,895 | +€4,684 | +33.0% |
| Profit (loss) for the period | 9904 | €41,341 | €51,813 | +€10,472 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,341 | €51,813 | +€10,472 | +25.3% |
Next steps
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 5 November 2026 via checked.be.