Fa Legal: what changed
What changed
Fa Legal
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€68,135
2024 · €31,092+€37,043
Equity
€170,804
2024 · €102,669+€68,135
Cash
€45,499
2024 · €40,950+€4,550
Balance sheet total
€258,759
2024 · €151,990+€106,769
Largest movements
Assets
- Current investments +€55,442
up €55,442 (+143%), from €38,757 to €94,199
- Tangible fixed assets +€44,636
up €44,636 (+164%), from €27,226 to €71,862
of which Furniture and vehicles: +€45,086
- Cash +€4,550
up €4,550 (+11.1%), from €40,950 to €45,499
mainly Net result for the year (+€68,135) and Debts after one year (+€22,260)
Equity and liabilities
- Reserves +€68,000
up €68,000 (+70.3%), from €96,750 to €164,750
- Debts after one year +€22,260
up €22,260 (+117%), from €19,022 to €41,282
- Current portion of long-term debt +€17,409
up €17,409 (+725%), from €2,403 to €19,812
Income statement
- Gross operating margin +€64,625
up €64,625 (+141%), from €45,781 to €110,406
- Taxes +€19,354
up €19,354 (+158%), from €12,283 to €31,637
- Depreciation +€8,385
up €8,385 (+871%), from €962 to €9,348
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
€31,092
Gross operating margin
+€64,625
Depreciation
-€8,385
Other operating charges
+€56
Financial income
+€586
Financial charges
-€485
Taxes
-€19,354
Result 2025
€68,135
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
+€74,307
Investment
-€109,425
Financing
+€39,668
Cash 2024
€40,950
From operations (derived)
+€74,307
Net result for the year
+€68,135
Depreciation
+€9,348
Receivables within one year
-€751
Deferred charges and accrued income
-€1,391
Trade debts
-€629
Tax, wage and social debts
-€558
Other debts
+€152
Investment (derived)
-€109,425
Investment in fixed assets (net)
-€53,984
Current investments
-€55,442
Financing
+€39,668
Debts after one year
+€22,260
Current portion of long-term debt
+€17,409
Cash 2025
€45,499
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,990 | €258,759 | +€106,769 | +70.2% |
| Fixed assets | 21/28 | €57,226 | €101,862 | +€44,636 | +78.0% |
| Tangible fixed assets | 22/27 | €27,226 | €71,862 | +€44,636 | +164% |
| Land and buildings | 22 | €24,550 | €24,100 | -€450 | -1.8% |
| Furniture and vehicles | 24 | €2,676 | €47,762 | +€45,086 | +1,685% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €94,764 | €156,897 | +€62,133 | +65.6% |
| Amounts receivable within one year | 40/41 | €11,433 | €12,184 | +€751 | +6.6% |
| Trade receivables | 40 | - | €509 | +€509 | |
| Other amounts receivable | 41 | €11,433 | €11,675 | +€242 | +2.1% |
| Current investments | 50/53 | €38,757 | €94,199 | +€55,442 | +143% |
| Cash at bank and in hand | 54/58 | €40,950 | €45,499 | +€4,550 | +11.1% |
| Deferred charges and accrued income | 490/1 | €3,625 | €5,016 | +€1,391 | +38.4% |
| Total equity and liabilities | 10/49 | €151,990 | €258,759 | +€106,769 | +70.2% |
| Equity | 10/15 | €102,669 | €170,804 | +€68,135 | +66.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €96,750 | €164,750 | +€68,000 | +70.3% |
| Distributable reserves | 133 | €96,750 | €164,750 | +€68,000 | +70.3% |
| Profit (loss) carried forward | 14 | €919 | €1,054 | +€135 | +14.7% |
| Amounts payable | 17/49 | €49,321 | €87,955 | +€38,634 | +78.3% |
| Amounts payable after more than one year | 17 | €19,022 | €41,282 | +€22,260 | +117% |
| Financial debts | 170/4 | €19,022 | €41,282 | +€22,260 | +117% |
| Amounts payable within one year | 42/48 | €30,299 | €46,673 | +€16,374 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €2,403 | €19,812 | +€17,409 | +725% |
| Trade debts | 44 | €643 | €14 | -€629 | -97.9% |
| Suppliers | 440/4 | €643 | €14 | -€629 | -97.9% |
| Taxes, remuneration and social security | 45 | €26,750 | €26,192 | -€558 | -2.1% |
| Taxes | 450/3 | €26,750 | €26,192 | -€558 | -2.1% |
| Other amounts payable | 47/48 | €504 | €656 | +€152 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €962 | €9,348 | +€8,385 | +871% |
| Other operating charges | 640/8 | €836 | €780 | -€56 | -6.7% |
| Gross operating margin | 9900 | €45,781 | €110,406 | +€64,625 | +141% |
| Operating profit (loss) | 9901 | €43,983 | €100,279 | +€56,296 | +128% |
| Financial income | 75/76B | - | €586 | +€586 | |
| Recurring financial income | 75 | - | €586 | +€586 | |
| Financial charges | 65/66B | €608 | €1,092 | +€485 | +79.8% |
| Recurring financial charges | 65 | €608 | €1,092 | +€485 | +79.8% |
| Profit (loss) for the period before taxes | 9903 | €43,375 | €99,772 | +€56,397 | +130% |
| Income taxes | 67/77 | €12,283 | €31,637 | +€19,354 | +158% |
| Profit (loss) for the period | 9904 | €31,092 | €68,135 | +€37,043 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €31,092 | €68,135 | +€37,043 | +119% |
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 7 November 2026 via checked.be.