CGR 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.
CGR Legal
Largest movements
- Cash +€37,273
up €37,273 (+89.3%), from €41,726 to €78,999
mainly Net result for the year (+€43,666) and Tax, wage and social debts (+€2,681)
- Current investments +€8,536
up €8,536 (+578%), from €1,476 to €10,013
- Receivables within one year +€2,252
up €2,252 (+11.4%), from €19,681 to €21,932
of which Trade receivables: +€2,251
- Profit (loss) carried forward +€42,833
up €42,833 (+114%), from €37,708 to €80,542
- Tax, wage and social debts +€2,681
up €2,681 (+14.9%), from €17,997 to €20,678
- Other debts +€2,620
up €2,620 (+40.4%), from €6,486 to €9,106
- Gross operating margin +€5,799
up €5,799 (+11.6%), from €50,136 to €55,935
- Taxes +€1,772
up €1,772 (+17.4%), from €10,185 to €11,957
- Depreciation -€1,460
down €1,460 (-100%), from €1,460 to €0
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 | €64,912 | €113,047 | +€48,134 | +74.2% |
| Current assets | 29/58 | €64,912 | €113,047 | +€48,134 | +74.2% |
| Amounts receivable within one year | 40/41 | €19,681 | €21,932 | +€2,252 | +11.4% |
| Trade receivables | 40 | €19,681 | €21,931 | +€2,251 | +11.4% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Current investments | 50/53 | €1,476 | €10,013 | +€8,536 | +578% |
| Cash at bank and in hand | 54/58 | €41,726 | €78,999 | +€37,273 | +89.3% |
| Deferred charges and accrued income | 490/1 | €2,029 | €2,103 | +€74 | +3.6% |
| Total equity and liabilities | 10/49 | €64,912 | €113,047 | +€48,134 | +74.2% |
| Equity | 10/15 | €39,708 | €82,542 | +€42,833 | +108% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,708 | €80,542 | +€42,833 | +114% |
| Amounts payable | 17/49 | €25,204 | €30,505 | +€5,301 | +21.0% |
| Amounts payable within one year | 42/48 | €25,204 | €30,505 | +€5,301 | +21.0% |
| Trade debts | 44 | €721 | €721 | = | 0.0% |
| Suppliers | 440/4 | €721 | €721 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,997 | €20,678 | +€2,681 | +14.9% |
| Taxes | 450/3 | €17,997 | €20,678 | +€2,681 | +14.9% |
| Other amounts payable | 47/48 | €6,486 | €9,106 | +€2,620 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €0 | -€1,460 | -100% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €50,136 | €55,935 | +€5,799 | +11.6% |
| Operating profit (loss) | 9901 | €48,676 | €55,790 | +€7,114 | +14.6% |
| Financial income | 75/76B | €75 | €373 | +€297 | +395% |
| Recurring financial income | 75 | €75 | €373 | +€297 | +395% |
| Financial charges | 65/66B | €25 | €540 | +€515 | +2,092% |
| Recurring financial charges | 65 | €25 | €540 | +€515 | +2,092% |
| Profit (loss) for the period before taxes | 9903 | €48,727 | €55,623 | +€6,897 | +14.2% |
| Income taxes | 67/77 | €10,185 | €11,957 | +€1,772 | +17.4% |
| Profit (loss) for the period | 9904 | €38,541 | €43,666 | +€5,125 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,541 | €43,666 | +€5,125 | +13.3% |
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 21 October 2026 via checked.be.