eMotio.law: what changed
What changed
eMotio.law
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€447
2024 · €4,030-€3,584
Equity
€35,942
2024 · €36,495-€553
Cash
€333,826
2024 · €291,087+€42,739
Balance sheet total
€1.5m
2024 · €1.4m+€104,910
Largest movements
Assets
- Receivables within one year +€98,242
up €98,242 (+15.5%), from €631,961 to €730,203
of which Trade receivables: +€103,912
- Tangible fixed assets -€53,861
down €53,861 (-13.2%), from €407,132 to €353,272
of which Other tangible fixed assets: -€42,516
- Cash +€42,739
up €42,739 (+14.7%), from €291,087 to €333,826
mainly Trade debts (+€233,310) and Depreciation (+€70,110)
- Deferred charges and accrued income +€28,509
up €28,509 (+47.8%), from €59,649 to €88,158
Equity and liabilities
- Trade debts +€233,310
up €233,310 (+27.9%), from €836,805 to €1.1m
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Provisions -€28,500
down €28,500 (-100%), from €28,500 to €0
- Accrued charges and deferred income -€22,233
down €22,233 (-14.2%), from €156,363 to €134,130
Income statement
- Gross operating margin +€74,627
up €74,627 (+51.8%), from €144,147 to €218,775
- Write-downs +€57,291
up €57,291, from -€21,727 to €35,565
- Other operating charges +€37,658
up €37,658 (+57.6%), from €65,405 to €103,063
- Provisions -€28,500
new in 2025: -€28,500
- Depreciation +€7,395
up €7,395 (+11.8%), from €62,715 to €70,110
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
€4,030
Gross operating margin
+€74,627
Staff costs
-€720
Depreciation
-€7,395
Write-downs
-€57,291
Provisions
+€28,500
Other operating charges
-€37,658
Financial income
+€424
Financial charges
-€2,988
Taxes
-€1,083
Result 2025
€447
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
+€130,183
Investment
-€5,531
Financing
-€81,913
Cash 2024
€291,087
From operations (derived)
+€130,183
Net result for the year
+€447
Depreciation
+€70,110
Receivables within one year
-€98,242
Deferred charges and accrued income
-€28,509
Provisions
-€28,500
Trade debts
+€233,310
Tax, wage and social debts
+€3,799
Accrued charges and deferred income
-€22,233
Investment (derived)
-€5,531
Investment in fixed assets (net)
-€5,531
Financing
-€81,913
Debts after one year
+€12,334
Current portion of long-term debt
+€6,753
Short-term financial debts
-€100,000
Contributions, distributions and other
-€1,000
Cash 2025
€333,826
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,434,326 | €1,539,236 | +€104,910 | +7.3% |
| Fixed assets | 21/28 | €451,630 | €387,050 | -€64,580 | -14.3% |
| Intangible fixed assets | 21 | €44,112 | €33,393 | -€10,719 | -24.3% |
| Tangible fixed assets | 22/27 | €407,132 | €353,272 | -€53,861 | -13.2% |
| Furniture and vehicles | 24 | €27,665 | €16,320 | -€11,345 | -41.0% |
| Other tangible fixed assets | 26 | €379,468 | €336,952 | -€42,516 | -11.2% |
| Financial fixed assets | 28 | €385 | €385 | = | 0.0% |
| Current assets | 29/58 | €982,696 | €1,152,186 | +€169,490 | +17.2% |
| Amounts receivable within one year | 40/41 | €631,961 | €730,203 | +€98,242 | +15.5% |
| Trade receivables | 40 | €620,906 | €724,818 | +€103,912 | +16.7% |
| Other amounts receivable | 41 | €11,054 | €5,385 | -€5,670 | -51.3% |
| Cash at bank and in hand | 54/58 | €291,087 | €333,826 | +€42,739 | +14.7% |
| Deferred charges and accrued income | 490/1 | €59,649 | €88,158 | +€28,509 | +47.8% |
| Total equity and liabilities | 10/49 | €1,434,326 | €1,539,236 | +€104,910 | +7.3% |
| Equity | 10/15 | €36,495 | €35,942 | -€553 | -1.5% |
| Contributions | 10/11 | €26,605 | €26,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,890 | €6,337 | +€447 | +7.6% |
| Investment grants | 15 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Provisions and deferred taxes | 16 | €28,500 | €0 | -€28,500 | -100% |
| Provisions for liabilities and charges | 160/5 | €28,500 | €0 | -€28,500 | -100% |
| Other liabilities and charges | 164/5 | €28,500 | €0 | -€28,500 | -100% |
| Amounts payable | 17/49 | €1,369,330 | €1,503,294 | +€133,964 | +9.8% |
| Amounts payable after more than one year | 17 | €196,067 | €208,401 | +€12,334 | +6.3% |
| Financial debts | 170/4 | €196,067 | €208,401 | +€12,334 | +6.3% |
| Amounts payable within one year | 42/48 | €1,016,901 | €1,160,763 | +€143,862 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €26,605 | €33,357 | +€6,753 | +25.4% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €836,805 | €1,070,115 | +€233,310 | +27.9% |
| Suppliers | 440/4 | €836,805 | €1,070,115 | +€233,310 | +27.9% |
| Taxes, remuneration and social security | 45 | €53,491 | €57,291 | +€3,799 | +7.1% |
| Taxes | 450/3 | €50,839 | €55,117 | +€4,279 | +8.4% |
| Remuneration and social security | 454/9 | €2,653 | €2,173 | -€479 | -18.1% |
| Accrued charges and deferred income | 492/3 | €156,363 | €134,130 | -€22,233 | -14.2% |
| Remuneration, social security and pensions | 62 | €23,896 | €24,615 | +€720 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,715 | €70,110 | +€7,395 | +11.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€21,727 | €35,565 | +€57,291 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€28,500 | -€28,500 | |
| Other operating charges | 640/8 | €65,405 | €103,063 | +€37,658 | +57.6% |
| Gross operating margin | 9900 | €144,147 | €218,775 | +€74,627 | +51.8% |
| Operating profit (loss) | 9901 | €13,859 | €13,921 | +€63 | +0.5% |
| Financial income | 75/76B | €1,637 | €2,061 | +€424 | +25.9% |
| Recurring financial income | 75 | €1,637 | €2,061 | +€424 | +25.9% |
| Financial charges | 65/66B | €11,465 | €14,453 | +€2,988 | +26.1% |
| Recurring financial charges | 65 | €11,465 | €14,453 | +€2,988 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €4,030 | €1,529 | -€2,501 | -62.1% |
| Income taxes | 67/77 | €0 | €1,083 | +€1,083 | |
| Profit (loss) for the period | 9904 | €4,030 | €447 | -€3,584 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,030 | €447 | -€3,584 | -88.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 2 November 2026 via checked.be.