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BambyLaw: 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

BambyLaw

BE 0802.445.564
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€62,228
2024 · €77,930-€15,703
Equity
€198,150
2024 · €135,922+€62,228
Cash
€204,854
2024 · €130,410+€74,444
Balance sheet total
€214,854
2024 · €160,410+€54,444

Largest movements

2024 to 2025
Assets
  • Cash +€74,444

    up €74,444 (+57.1%), from €130,410 to €204,854

    mainly Net result for the year (+€62,228) and Receivables within one year (+€20,000)

  • Receivables within one year -€20,000

    down €20,000 (-66.7%), from €30,000 to €10,000

Equity and liabilities
  • Reserves +€62,228

    up €62,228 (+46.1%), from €134,922 to €197,150

  • Tax, wage and social debts -€7,326

    down €7,326 (-40.4%), from €18,119 to €10,793

Income statement
  • Gross operating margin -€29,737

    down €29,737 (-27.4%), from €108,515 to €78,778

  • Taxes -€14,191

    down €14,191 (-46.7%), from €30,414 to €16,224

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 €77,930
Gross operating margin -€29,737
Financial income +€12
Financial charges -€168
Taxes +€14,191
Result 2025 €62,228
raises the resultlowers 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 +€74,444
Investment €0
Financing €0
Cash 2024 €130,410
Net result for the year +€62,228
Receivables within one year +€20,000
Trade debts +€407
Tax, wage and social debts -€7,326
Other debts -€865
Cash 2025 €204,854
brings cash intakes cash out
Every line side by side 27 lines
Line Code 2024 2025 Change %
Total assets 20/58 €160,410 €214,854 +€54,444 +33.9%
Current assets 29/58 €160,410 €214,854 +€54,444 +33.9%
Amounts receivable within one year 40/41 €30,000 €10,000 -€20,000 -66.7%
Trade receivables 40 €30,000 €10,000 -€20,000 -66.7%
Cash at bank and in hand 54/58 €130,410 €204,854 +€74,444 +57.1%
Total equity and liabilities 10/49 €160,410 €214,854 +€54,444 +33.9%
Equity 10/15 €135,922 €198,150 +€62,228 +45.8%
Contributions 10/11 €1,000 €1,000 = 0.0%
Reserves 13 €134,922 €197,150 +€62,228 +46.1%
Distributable reserves 133 €134,922 €197,150 +€62,228 +46.1%
Amounts payable 17/49 €24,488 €16,704 -€7,784 -31.8%
Amounts payable within one year 42/48 €24,488 €16,704 -€7,784 -31.8%
Trade debts 44 €329 €737 +€407 +124%
Suppliers 440/4 €329 €737 +€407 +124%
Taxes, remuneration and social security 45 €18,119 €10,793 -€7,326 -40.4%
Taxes 450/3 €18,119 €10,793 -€7,326 -40.4%
Other amounts payable 47/48 €6,039 €5,174 -€865 -14.3%
Gross operating margin 9900 €108,515 €78,778 -€29,737 -27.4%
Operating profit (loss) 9901 €108,515 €78,778 -€29,737 -27.4%
Financial income 75/76B - €12 +€12
Recurring financial income 75 - €12 +€12
Financial charges 65/66B €170 €338 +€168 +98.6%
Recurring financial charges 65 €170 €338 +€168 +98.6%
Profit (loss) for the period before taxes 9903 €108,344 €78,451 -€29,893 -27.6%
Income taxes 67/77 €30,414 €16,224 -€14,191 -46.7%
Profit (loss) for the period 9904 €77,930 €62,228 -€15,703 -20.1%
Profit (loss) for the period to be appropriated 9905 €77,930 €62,228 -€15,703 -20.1%

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 19 October 2026 via checked.be.