Envir Law: 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.
Envir Law
Largest movements
- Receivables within one year -€22,551
down €22,551 (-99.4%), from €22,676 to €125
of which Other amounts receivable: -€21,395
- Cash +€17,681
up €17,681 (+43.7%), from €40,445 to €58,126
mainly Net result for the year (+€103,103) and Receivables within one year (+€22,551)
- Tangible fixed assets -€5,952
down €5,952 (-94.7%), from €6,285 to €333
- Deferred charges and accrued income +€1,485
up €1,485 (+5.2%), from €28,725 to €30,211
- Other debts -€11,090
down €11,090 (-17.1%), from €65,005 to €53,915
- Trade debts +€1,300
up €1,300 (+461%), from €282 to €1,582
- Gross operating margin +€5,858
up €5,858 (+4.4%), from €133,348 to €139,206
- Depreciation -€2,732
down €2,732 (-31.5%), from €8,684 to €5,952
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 | €98,131 | €88,795 | -€9,336 | -9.5% |
| Fixed assets | 21/28 | €6,285 | €333 | -€5,952 | -94.7% |
| Tangible fixed assets | 22/27 | €6,285 | €333 | -€5,952 | -94.7% |
| Furniture and vehicles | 24 | €6,285 | €333 | -€5,952 | -94.7% |
| Current assets | 29/58 | €91,846 | €88,462 | -€3,384 | -3.7% |
| Amounts receivable within one year | 40/41 | €22,676 | €125 | -€22,551 | -99.4% |
| Trade receivables | 40 | €1,281 | €125 | -€1,156 | -90.2% |
| Other amounts receivable | 41 | €21,395 | - | -€21,395 | |
| Cash at bank and in hand | 54/58 | €40,445 | €58,126 | +€17,681 | +43.7% |
| Deferred charges and accrued income | 490/1 | €28,725 | €30,211 | +€1,485 | +5.2% |
| Total equity and liabilities | 10/49 | €98,131 | €88,795 | -€9,336 | -9.5% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €77,671 | €68,335 | -€9,336 | -12.0% |
| Amounts payable within one year | 42/48 | €77,671 | €68,335 | -€9,336 | -12.0% |
| Trade debts | 44 | €282 | €1,582 | +€1,300 | +461% |
| Suppliers | 440/4 | €282 | €1,582 | +€1,300 | +461% |
| Taxes, remuneration and social security | 45 | €12,384 | €12,837 | +€454 | +3.7% |
| Taxes | 450/3 | €12,384 | €12,837 | +€454 | +3.7% |
| Other amounts payable | 47/48 | €65,005 | €53,915 | -€11,090 | -17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,684 | €5,952 | -€2,732 | -31.5% |
| Other operating charges | 640/8 | €538 | €415 | -€123 | -22.9% |
| Gross operating margin | 9900 | €133,348 | €139,206 | +€5,858 | +4.4% |
| Operating profit (loss) | 9901 | €124,126 | €132,839 | +€8,713 | +7.0% |
| Financial income | 75/76B | €1,306 | - | -€1,306 | |
| Recurring financial income | 75 | €1,306 | - | -€1,306 | |
| Financial charges | 65/66B | €180 | €180 | -€0 | -0.1% |
| Recurring financial charges | 65 | €180 | €180 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €125,252 | €132,659 | +€7,407 | +5.9% |
| Income taxes | 67/77 | €28,249 | €29,556 | +€1,307 | +4.6% |
| Profit (loss) for the period | 9904 | €97,003 | €103,103 | +€6,100 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €97,003 | €103,103 | +€6,100 | +6.3% |
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 18 October 2026 via checked.be.