elegis Verviers: what changed
What changed
elegis Verviers
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€575,904
2024 · €327,695+€248,210
Equity
€152,000
2024 · €152,000
Cash
€500,385
2024 · €223,609+€276,776
Balance sheet total
€1.9m
2024 · €1.6m+€280,529
Largest movements
Assets
- Cash +€276,776
up €276,776 (+124%), from €223,609 to €500,385
mainly Net result for the year (+€575,904) and Debts after one year (+€471,462)
Equity and liabilities
- Debts after one year +€471,462
new in 2025: €471,462
- Other debts -€267,978
down €267,978 (-31.6%), from €846,981 to €579,003
- Trade debts +€152,128
up €152,128 (+47.7%), from €319,199 to €471,327
- Tax, wage and social debts -€103,805
down €103,805 (-68.6%), from €151,223 to €47,418
of which Taxes: -€104,178
- Current portion of long-term debt +€32,962
new in 2025: €32,962
Income statement
- Gross operating margin +€220,622
up €220,622 (+49.6%), from €444,465 to €665,087
- Taxes -€30,129
down €30,129 (-97.2%), from €31,002 to €873
- Write-downs -€19,361
down €19,361, from €9,794 to -€9,567
- Financial charges +€11,953
up €11,953 (+139%), from €8,607 to €20,560
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€327,695
Gross operating margin
+€220,622
Staff costs
-€5,952
Depreciation
-€2,698
Write-downs
+€19,361
Other operating charges
-€862
Financial income
-€438
Financial charges
-€11,953
Taxes
+€30,129
Result 2025
€575,904
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€369,678
Investment
-€21,421
Financing
-€71,481
Cash 2024
€223,609
From operations (derived)
+€369,678
Net result for the year
+€575,904
Depreciation
+€6,540
Receivables within one year
+€17,417
Deferred charges and accrued income
-€6,289
Trade debts
+€152,128
Tax, wage and social debts
-€103,805
Other debts
-€267,978
Accrued charges and deferred income
-€4,240
Investment (derived)
-€21,421
Investment in fixed assets (net)
-€21,421
Financing
-€71,481
Debts after one year
+€471,462
Current portion of long-term debt
+€32,962
Contributions, distributions and other
-€575,904
Cash 2025
€500,385
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,623,643 | €1,904,172 | +€280,529 | +17.3% |
| Fixed assets | 21/28 | €618,536 | €633,417 | +€14,882 | +2.4% |
| Intangible fixed assets | 21 | €977 | €2,983 | +€2,006 | +205% |
| Tangible fixed assets | 22/27 | €7,009 | €19,885 | +€12,876 | +184% |
| Furniture and vehicles | 24 | €6,587 | €19,857 | +€13,271 | +201% |
| Other tangible fixed assets | 26 | €423 | €28 | -€395 | -93.4% |
| Financial fixed assets | 28 | €610,549 | €610,549 | = | 0.0% |
| Current assets | 29/58 | €1,005,107 | €1,270,755 | +€265,647 | +26.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €769,475 | €752,058 | -€17,417 | -2.3% |
| Trade receivables | 40 | €759,898 | €749,628 | -€10,269 | -1.4% |
| Other amounts receivable | 41 | €9,577 | €2,430 | -€7,147 | -74.6% |
| Cash at bank and in hand | 54/58 | €223,609 | €500,385 | +€276,776 | +124% |
| Deferred charges and accrued income | 490/1 | €12,023 | €18,312 | +€6,289 | +52.3% |
| Total equity and liabilities | 10/49 | €1,623,643 | €1,904,172 | +€280,529 | +17.3% |
| Equity | 10/15 | €152,000 | €152,000 | = | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,471,643 | €1,752,172 | +€280,529 | +19.1% |
| Amounts payable after more than one year | 17 | - | €471,462 | +€471,462 | |
| Financial debts | 170/4 | - | €471,462 | +€471,462 | |
| Amounts payable within one year | 42/48 | €1,467,403 | €1,280,710 | -€186,693 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | - | €32,962 | +€32,962 | |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €319,199 | €471,327 | +€152,128 | +47.7% |
| Suppliers | 440/4 | €319,199 | €471,327 | +€152,128 | +47.7% |
| Taxes, remuneration and social security | 45 | €151,223 | €47,418 | -€103,805 | -68.6% |
| Taxes | 450/3 | €139,977 | €35,799 | -€104,178 | -74.4% |
| Remuneration and social security | 454/9 | €11,246 | €11,619 | +€373 | +3.3% |
| Other amounts payable | 47/48 | €846,981 | €579,003 | -€267,978 | -31.6% |
| Accrued charges and deferred income | 492/3 | €4,240 | €0 | -€4,240 | -100% |
| Non-recurring operating income | 76A | €6,336 | €0 | -€6,336 | -100% |
| Remuneration, social security and pensions | 62 | €62,531 | €68,482 | +€5,952 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,842 | €6,540 | +€2,698 | +70.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,794 | -€9,567 | -€19,361 | |
| Other operating charges | 640/8 | €3,281 | €4,143 | +€862 | +26.3% |
| Gross operating margin | 9900 | €444,465 | €665,087 | +€220,622 | +49.6% |
| Operating profit (loss) | 9901 | €365,017 | €595,489 | +€230,472 | +63.1% |
| Financial income | 75/76B | €2,287 | €1,849 | -€438 | -19.2% |
| Recurring financial income | 75 | €2,287 | €1,849 | -€438 | -19.2% |
| Financial charges | 65/66B | €8,607 | €20,560 | +€11,953 | +139% |
| Recurring financial charges | 65 | €8,607 | €20,560 | +€11,953 | +139% |
| Profit (loss) for the period before taxes | 9903 | €358,696 | €576,777 | +€218,081 | +60.8% |
| Income taxes | 67/77 | €31,002 | €873 | -€30,129 | -97.2% |
| Profit (loss) for the period | 9904 | €327,695 | €575,904 | +€248,210 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €327,695 | €575,904 | +€248,210 | +75.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.