BSoLegal: 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.
BSoLegal
Largest movements
- Tangible fixed assets -€11,308
down €11,308 (-17.5%), from €64,623 to €53,315
- Receivables within one year -€6,757
down €6,757 (-89.5%), from €7,550 to €793
of which Trade receivables: -€6,050
- Cash +€3,809
up €3,809 (+17.2%), from €22,205 to €26,014
mainly Depreciation (+€11,308) and Receivables within one year (+€6,757)
- Debts after one year -€8,048
down €8,048 (-27.8%), from €28,912 to €20,864
- Profit (loss) carried forward -€7,352
down €7,352 (-95.2%), from €7,723 to €371
- Trade debts -€3,358
down €3,358 (-81.8%), from €4,104 to €745
- Other debts +€3,306
up €3,306 (+24.5%), from €13,515 to €16,820
- Gross operating margin -€15,048
down €15,048 (-49.7%), from €30,295 to €15,247
- Other operating charges -€2,414
down €2,414 (-62.9%), from €3,838 to €1,424
- Taxes -€1,883
down €1,883 (-72.7%), from €2,590 to €707
- Depreciation +€1,429
up €1,429 (+14.5%), from €9,879 to €11,308
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 | €95,882 | €81,716 | -€14,166 | -14.8% |
| Fixed assets | 21/28 | €64,623 | €53,315 | -€11,308 | -17.5% |
| Tangible fixed assets | 22/27 | €64,623 | €53,315 | -€11,308 | -17.5% |
| Furniture and vehicles | 24 | €64,623 | €53,315 | -€11,308 | -17.5% |
| Current assets | 29/58 | €31,259 | €28,401 | -€2,858 | -9.1% |
| Amounts receivable within one year | 40/41 | €7,550 | €793 | -€6,757 | -89.5% |
| Trade receivables | 40 | €6,050 | - | -€6,050 | |
| Other amounts receivable | 41 | €1,500 | €793 | -€707 | -47.1% |
| Cash at bank and in hand | 54/58 | €22,205 | €26,014 | +€3,809 | +17.2% |
| Deferred charges and accrued income | 490/1 | €1,504 | €1,594 | +€90 | +6.0% |
| Total equity and liabilities | 10/49 | €95,882 | €81,716 | -€14,166 | -14.8% |
| Equity | 10/15 | €36,534 | €29,181 | -€7,352 | -20.1% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €27,610 | €27,610 | = | 0.0% |
| Distributable reserves | 133 | €27,610 | €27,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,723 | €371 | -€7,352 | -95.2% |
| Amounts payable | 17/49 | €59,348 | €52,535 | -€6,814 | -11.5% |
| Amounts payable after more than one year | 17 | €28,912 | €20,864 | -€8,048 | -27.8% |
| Financial debts | 170/4 | €28,912 | €20,864 | -€8,048 | -27.8% |
| Amounts payable within one year | 42/48 | €28,937 | €30,071 | +€1,134 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €7,726 | €8,048 | +€322 | +4.2% |
| Trade debts | 44 | €4,104 | €745 | -€3,358 | -81.8% |
| Suppliers | 440/4 | €4,104 | €745 | -€3,358 | -81.8% |
| Taxes, remuneration and social security | 45 | €3,593 | €4,458 | +€865 | +24.1% |
| Taxes | 450/3 | €3,593 | €4,458 | +€865 | +24.1% |
| Other amounts payable | 47/48 | €13,515 | €16,820 | +€3,306 | +24.5% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,600 | +€100 | +6.7% |
| Non-recurring operating income | 76A | €9,137 | - | -€9,137 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,879 | €11,308 | +€1,429 | +14.5% |
| Other operating charges | 640/8 | €3,838 | €1,424 | -€2,414 | -62.9% |
| Gross operating margin | 9900 | €30,295 | €15,247 | -€15,048 | -49.7% |
| Operating profit (loss) | 9901 | €16,578 | €2,515 | -€14,063 | -84.8% |
| Financial charges | 65/66B | €1,265 | €1,436 | +€171 | +13.6% |
| Recurring financial charges | 65 | €1,265 | €1,436 | +€171 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €15,313 | €1,078 | -€14,235 | -93.0% |
| Income taxes | 67/77 | €2,590 | €707 | -€1,883 | -72.7% |
| Profit (loss) for the period | 9904 | €12,723 | €371 | -€12,352 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,723 | €371 | -€12,352 | -97.1% |
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 31 October 2026 via checked.be.