CONVERSALAW: what changed
Two fiscal 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.
CONVERSALAW
Largest movements
- Receivables within one year +€33,326
up €33,326 (+5687.0%), from €586 to €33,912
of which Other amounts receivable: +€26,907
- Cash -€16,386
down €16,386 (-87.2%), from €18,788 to €2,402
mainly Receivables within one year (-€33,326) and Contributions, distributions and other (-€833)
- Profit (loss) carried forward +€15,509
up €15,509 (+117.0%), from €13,257 to €28,766
- Tax, wage and social debts +€2,081
up €2,081 (+85.2%), from €2,441 to €4,522
of which Remuneration and social security: +€1,800
- Other debts -€655
down €655 (-44.0%), from €1,488 to €833
- Gross operating margin +€2,979
up €2,979 (+15.6%), from €19,107 to €22,087
- Taxes +€806
up €806 (+18.7%), from €4,314 to €5,120
- Financial income +€635
new in 2025: €635
- Other operating charges +€571
up €571 (+83.2%), from €686 to €1,258
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.
Cash bridge derived
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 | €19,374 | €36,315 | +€16,940 | +87.4% |
| Current assets | 29/58 | €19,374 | €36,315 | +€16,940 | +87.4% |
| Amounts receivable within one year | 40/41 | €586 | €33,912 | +€33,326 | +5687.0% |
| Trade receivables | 40 | - | €6,419 | +€6,419 | |
| Other amounts receivable | 41 | €586 | €27,493 | +€26,907 | +4591.6% |
| Cash at bank and in hand | 54/58 | €18,788 | €2,402 | -€16,386 | -87.2% |
| Total equity and liabilities | 10/49 | €19,374 | €36,315 | +€16,940 | +87.4% |
| Equity | 10/15 | €13,757 | €29,266 | +€15,509 | +112.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,257 | €28,766 | +€15,509 | +117.0% |
| Amounts payable | 17/49 | €5,617 | €7,049 | +€1,431 | +25.5% |
| Amounts payable within one year | 42/48 | €5,617 | €7,049 | +€1,431 | +25.5% |
| Trade debts | 44 | €1,688 | €1,694 | +€6 | +0.4% |
| Suppliers | 440/4 | €1,688 | €1,694 | +€6 | +0.4% |
| Taxes, remuneration and social security | 45 | €2,441 | €4,522 | +€2,081 | +85.2% |
| Taxes | 450/3 | €2,441 | €2,722 | +€281 | +11.5% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €1,488 | €833 | -€655 | -44.0% |
| Other operating charges | 640/8 | €686 | €1,258 | +€571 | +83.2% |
| Gross operating margin | 9900 | €19,107 | €22,087 | +€2,979 | +15.6% |
| Operating profit (loss) | 9901 | €18,421 | €20,829 | +€2,408 | +13.1% |
| Financial income | 75/76B | - | €635 | +€635 | |
| Recurring financial income | 75 | - | €635 | +€635 | |
| Financial charges | 65/66B | €50 | €2 | -€48 | -95.6% |
| Recurring financial charges | 65 | €50 | €2 | -€48 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | €18,371 | €21,462 | +€3,091 | +16.8% |
| Income taxes | 67/77 | €4,314 | €5,120 | +€806 | +18.7% |
| Profit (loss) for the period | 9904 | €14,057 | €16,342 | +€2,285 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,057 | €16,342 | +€2,285 | +16.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.