DOMUS LEGIS: 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.
DOMUS LEGIS
Largest movements
- Tangible fixed assets +€1.3m
up €1.3m (+215%), from €602,903 to €1.9m
of which Land and buildings: +€1.3m
- Cash +€21,908
up €21,908 (+139%), from €15,787 to €37,695
mainly Debts after one year (+€1.1m) and Other debts (+€166,544)
- Receivables within one year -€20,638
down €20,638 (-46.9%), from €43,986 to €23,348
of which Trade receivables: -€20,754
- Debts after one year +€1.1m
up €1.1m (+212%), from €520,827 to €1.6m
- Other debts +€166,544
new in 2025: €166,544
- Current portion of long-term debt +€49,227
up €49,227 (+107%), from €46,164 to €95,392
- Tax, wage and social debts -€24,471
down €24,471 (-73.9%), from €33,118 to €8,647
of which Taxes: -€24,471
- Depreciation +€54,829
up €54,829 (+324%), from €16,940 to €71,769
- Gross operating margin -€37,681
down €37,681 (-30.6%), from €123,279 to €85,599
- Taxes -€29,232
down €29,232 (-92.3%), from €31,675 to €2,443
- Staff costs +€4,939
up €4,939, from -€4,939 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 | €727,104 | €2,027,452 | +€1.3m | +179% |
| Fixed assets | 21/28 | €666,235 | €1,956,265 | +€1.3m | +194% |
| Intangible fixed assets | 21 | €63,332 | €54,541 | -€8,791 | -13.9% |
| Tangible fixed assets | 22/27 | €602,903 | €1,901,723 | +€1.3m | +215% |
| Land and buildings | 22 | €598,477 | €1,890,874 | +€1.3m | +216% |
| Furniture and vehicles | 24 | €4,426 | €10,850 | +€6,424 | +145% |
| Current assets | 29/58 | €60,869 | €71,188 | +€10,318 | +17.0% |
| Amounts receivable within one year | 40/41 | €43,986 | €23,348 | -€20,638 | -46.9% |
| Trade receivables | 40 | €43,986 | €23,232 | -€20,754 | -47.2% |
| Other amounts receivable | 41 | €0 | €116 | +€116 | |
| Cash at bank and in hand | 54/58 | €15,787 | €37,695 | +€21,908 | +139% |
| Deferred charges and accrued income | 490/1 | €1,096 | €10,145 | +€9,048 | +825% |
| Total equity and liabilities | 10/49 | €727,104 | €2,027,452 | +€1.3m | +179% |
| Equity | 10/15 | €125,090 | €124,105 | -€986 | -0.8% |
| Contributions | 10/11 | €15,575 | €15,575 | = | 0.0% |
| Reserves | 13 | €109,515 | €108,529 | -€986 | -0.9% |
| Tax-exempt reserves | 132 | €60,305 | €52,767 | -€7,538 | -12.5% |
| Distributable reserves | 133 | €49,210 | €55,763 | +€6,553 | +13.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €602,014 | €1,903,348 | +€1.3m | +216% |
| Amounts payable after more than one year | 17 | €520,827 | €1,625,435 | +€1.1m | +212% |
| Financial debts | 170/4 | €520,827 | €1,625,435 | +€1.1m | +212% |
| Amounts payable within one year | 42/48 | €80,887 | €273,530 | +€192,643 | +238% |
| Current portion of amounts payable after more than one year | 42 | €46,164 | €95,392 | +€49,227 | +107% |
| Trade debts | 44 | €1,605 | €2,947 | +€1,342 | +83.6% |
| Suppliers | 440/4 | €1,605 | €2,947 | +€1,342 | +83.6% |
| Taxes, remuneration and social security | 45 | €33,118 | €8,647 | -€24,471 | -73.9% |
| Taxes | 450/3 | €33,118 | €8,647 | -€24,471 | -73.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €166,544 | +€166,544 | |
| Accrued charges and deferred income | 492/3 | €300 | €4,382 | +€4,082 | +1,361% |
| Remuneration, social security and pensions | 62 | -€4,939 | €0 | +€4,939 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,940 | €71,769 | +€54,829 | +324% |
| Other operating charges | 640/8 | €5,317 | €5,464 | +€147 | +2.8% |
| Gross operating margin | 9900 | €123,279 | €85,599 | -€37,681 | -30.6% |
| Operating profit (loss) | 9901 | €105,961 | €8,366 | -€97,595 | -92.1% |
| Financial income | 75/76B | €187 | €198 | +€11 | +6.0% |
| Recurring financial income | 75 | €187 | €198 | +€11 | +6.0% |
| Financial charges | 65/66B | €7,748 | €7,106 | -€642 | -8.3% |
| Recurring financial charges | 65 | €7,748 | €7,106 | -€642 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €98,400 | €1,458 | -€96,942 | -98.5% |
| Income taxes | 67/77 | €31,675 | €2,443 | -€29,232 | -92.3% |
| Profit (loss) for the period | 9904 | €66,725 | -€986 | -€67,710 | |
| Transfer from tax-exempt reserves | 789 | €7,538 | €7,538 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €74,263 | €6,553 | -€67,710 | -91.2% |
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 15 October 2026 via checked.be.