Digital Platform for Attorneys: 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
Digital Platform for Attorneys
NACE 69.109, Other legal services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.8m
2024 · €742,054+€2.1m
Equity
€16.1m
2024 · €13.3m+€2.8m
Cash
€2.7m
2024 · €2.3m+€360,383
Balance sheet total
€24.4m
2024 · €25.1m-€716,295
Largest movements
Assets
- Receivables within one year -€1.3m
down €1.3m (-18.6%), from €6.9m to €5.6m
of which Trade receivables: -€654,695
- Cash +€360,383
up €360,383 (+15.6%), from €2.3m to €2.7m
mainly Depreciation (+€4.9m) and Net result for the year (+€2.8m)
Equity and liabilities
- Profit (loss) carried forward +€2.8m
up €2.8m, from -€1.6m to €1.2m
- Accrued charges and deferred income -€2.2m
down €2.2m (-32.9%), from €6.6m to €4.4m
- Provisions -€870,110
down €870,110 (-60.4%), from €1.4m to €569,949
- Trade debts -€666,511
down €666,511 (-24.7%), from €2.7m to €2.0m
- Short-term financial debts +€422,228
new in 2025: €422,228
Income statement
- Gross operating margin +€3.4m
up €3.4m (+49.8%), from €6.8m to €10.2m
- Provisions -€1.4m
down €1.4m, from €697,610 to -€682,610
- Write-downs +€1.2m
up €1.2m (+1,928%), from €62,122 to €1.3m
- Depreciation +€1.0m
up €1.0m (+26.0%), from €3.9m to €4.9m
- Taxes +€296,230
up €296,230 (+17,869%), from €1,658 to €297,887
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.
Result 2024
€742,054
Gross operating margin
+€3.4m
Staff costs
-€211,851
Depreciation
-€1.0m
Write-downs
-€1.2m
Provisions
+€1.4m
Other operating charges
-€10,073
Financial income
-€2,669
Financial charges
+€53,264
Taxes
-€296,230
Result 2025
€2.8m
raises the resultlowers the result
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.
From operations
+€5.5m
Investment
-€5.1m
Financing
-€77,772
Cash 2024
€2.3m
From operations (derived)
+€5.5m
Net result for the year
+€2.8m
Depreciation
+€4.9m
Receivables within one year
+€1.3m
Deferred charges and accrued income
-€50,284
Provisions
-€870,110
Trade debts
-€666,511
Tax, wage and social debts
+€220,347
Accrued charges and deferred income
-€2.2m
Investment (derived)
-€5.1m
Investment in fixed assets (net)
-€5.1m
Financing
-€77,772
Debts after one year
-€200,000
Current portion of long-term debt
-€300,000
Short-term financial debts
+€422,228
Cash 2025
€2.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,088,102 | €24,371,807 | -€716,295 | -2.9% |
| Fixed assets | 21/28 | €15,778,927 | €15,940,755 | +€161,828 | +1.0% |
| Intangible fixed assets | 21 | €15,759,019 | €15,914,719 | +€155,700 | +1.0% |
| Tangible fixed assets | 22/27 | €19,908 | €26,036 | +€6,128 | +30.8% |
| Plant, machinery and equipment | 23 | €19,309 | €25,695 | +€6,386 | +33.1% |
| Furniture and vehicles | 24 | €599 | €341 | -€258 | -43.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €9,309,175 | €8,431,052 | -€878,123 | -9.4% |
| Amounts receivable within one year | 40/41 | €6,914,062 | €5,625,272 | -€1.3m | -18.6% |
| Trade receivables | 40 | €3,595,593 | €2,940,899 | -€654,695 | -18.2% |
| Other amounts receivable | 41 | €3,318,468 | €2,684,374 | -€634,095 | -19.1% |
| Cash at bank and in hand | 54/58 | €2,310,174 | €2,670,558 | +€360,383 | +15.6% |
| Deferred charges and accrued income | 490/1 | €84,938 | €135,222 | +€50,284 | +59.2% |
| Total equity and liabilities | 10/49 | €25,088,102 | €24,371,807 | -€716,295 | -2.9% |
| Equity | 10/15 | €13,284,459 | €16,130,451 | +€2.8m | +21.4% |
| Contributions | 10/11 | €14,921,940 | €14,921,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,637,481 | €1,208,511 | +€2.8m | |
| Provisions and deferred taxes | 16 | €1,440,059 | €569,949 | -€870,110 | -60.4% |
| Provisions for liabilities and charges | 160/5 | €1,440,059 | €569,949 | -€870,110 | -60.4% |
| Other liabilities and charges | 164/5 | €1,440,059 | €569,949 | -€870,110 | -60.4% |
| Amounts payable | 17/49 | €10,363,584 | €7,671,407 | -€2.7m | -26.0% |
| Amounts payable after more than one year | 17 | €200,000 | €0 | -€200,000 | -100% |
| Financial debts | 170/4 | €200,000 | €0 | -€200,000 | -100% |
| Amounts payable within one year | 42/48 | €3,567,954 | €3,244,018 | -€323,936 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €739,960 | €439,960 | -€300,000 | -40.5% |
| Financial debts | 43 | - | €422,228 | +€422,228 | |
| Credit institutions | 430/8 | - | €422,228 | +€422,228 | |
| Trade debts | 44 | €2,700,191 | €2,033,680 | -€666,511 | -24.7% |
| Suppliers | 440/4 | €2,700,191 | €2,033,680 | -€666,511 | -24.7% |
| Taxes, remuneration and social security | 45 | €127,803 | €348,149 | +€220,347 | +172% |
| Taxes | 450/3 | €0 | €173,850 | +€173,850 | |
| Remuneration and social security | 454/9 | €127,803 | €174,300 | +€46,497 | +36.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €6,595,630 | €4,427,389 | -€2.2m | -32.9% |
| Non-recurring operating income | 76A | €8 | €4 | -€4 | -49.5% |
| Remuneration, social security and pensions | 62 | €1,151,373 | €1,363,223 | +€211,851 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,881,530 | €4,889,244 | +€1.0m | +26.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €62,122 | €1,260,035 | +€1.2m | +1,928% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €697,610 | -€682,610 | -€1.4m | |
| Other operating charges | 640/8 | €170,492 | €180,565 | +€10,073 | +5.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €6,820,776 | €10,217,679 | +€3.4m | +49.8% |
| Operating profit (loss) | 9901 | €857,649 | €3,207,223 | +€2.3m | +274% |
| Financial income | 75/76B | €5,049 | €2,380 | -€2,669 | -52.9% |
| Recurring financial income | 75 | €5,049 | €2,380 | -€2,669 | -52.9% |
| Financial charges | 65/66B | €118,987 | €65,723 | -€53,264 | -44.8% |
| Recurring financial charges | 65 | €118,987 | €65,723 | -€53,264 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €743,712 | €3,143,879 | +€2.4m | +323% |
| Income taxes | 67/77 | €1,658 | €297,887 | +€296,230 | +17,869% |
| Profit (loss) for the period | 9904 | €742,054 | €2,845,992 | +€2.1m | +284% |
| Profit (loss) for the period to be appropriated | 9905 | €742,054 | €2,845,992 | +€2.1m | +284% |
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 28 October 2026 via checked.be.