E.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.
E.Legal
Largest movements
- Receivables within one year +€40,425
up €40,425 (+379%), from €10,662 to €51,087
of which Other amounts receivable: +€34,496
- Cash -€7,944
down €7,944 (-14.9%), from €53,446 to €45,503
mainly Receivables within one year (-€40,425) and Tax, wage and social debts (-€10,140)
- Reserves +€45,300
up €45,300 (+119%), from €37,980 to €83,280
- Tax, wage and social debts -€10,140
down €10,140 (-53.1%), from €19,084 to €8,944
- Other debts -€2,274
down €2,274 (-73.2%), from €3,107 to €833
- Gross operating margin +€10,078
up €10,078 (+19.1%), from €52,791 to €62,869
- Taxes +€2,433
up €2,433 (+18.0%), from €13,518 to €15,952
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 | €64,109 | €96,590 | +€32,481 | +50.7% |
| Current assets | 29/58 | €64,109 | €96,590 | +€32,481 | +50.7% |
| Amounts receivable within one year | 40/41 | €10,662 | €51,087 | +€40,425 | +379% |
| Trade receivables | 40 | €10,662 | €16,591 | +€5,929 | +55.6% |
| Other amounts receivable | 41 | - | €34,496 | +€34,496 | |
| Cash at bank and in hand | 54/58 | €53,446 | €45,503 | -€7,944 | -14.9% |
| Total equity and liabilities | 10/49 | €64,109 | €96,590 | +€32,481 | +50.7% |
| Equity | 10/15 | €40,990 | €86,288 | +€45,298 | +111% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,980 | €83,280 | +€45,300 | +119% |
| Distributable reserves | 133 | €37,980 | €83,280 | +€45,300 | +119% |
| Profit (loss) carried forward | 14 | €10 | €8 | -€2 | -20.1% |
| Amounts payable | 17/49 | €23,119 | €10,302 | -€12,817 | -55.4% |
| Amounts payable within one year | 42/48 | €23,119 | €10,302 | -€12,817 | -55.4% |
| Trade debts | 44 | €928 | €526 | -€402 | -43.4% |
| Suppliers | 440/4 | €928 | €526 | -€402 | -43.4% |
| Taxes, remuneration and social security | 45 | €19,084 | €8,944 | -€10,140 | -53.1% |
| Taxes | 450/3 | €19,084 | €8,944 | -€10,140 | -53.1% |
| Other amounts payable | 47/48 | €3,107 | €833 | -€2,274 | -73.2% |
| Other operating charges | 640/8 | €387 | €700 | +€312 | +80.7% |
| Gross operating margin | 9900 | €52,791 | €62,869 | +€10,078 | +19.1% |
| Operating profit (loss) | 9901 | €52,403 | €62,169 | +€9,766 | +18.6% |
| Financial charges | 65/66B | €36 | €87 | +€50 | +138% |
| Recurring financial charges | 65 | €36 | €87 | +€50 | +138% |
| Profit (loss) for the period before taxes | 9903 | €52,367 | €62,083 | +€9,716 | +18.6% |
| Income taxes | 67/77 | €13,518 | €15,952 | +€2,433 | +18.0% |
| Profit (loss) for the period | 9904 | €38,849 | €46,131 | +€7,283 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,849 | €46,131 | +€7,283 | +18.7% |
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 1 November 2026 via checked.be.