ForLaw: what changed
Two fiscal 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.
ForLaw
Largest movements
- Cash -€13,376
down €13,376 (-19.7%), from €67,756 to €54,380
mainly Net result for the year (-€8,720) and Receivables within one year (-€5,056)
- Receivables within one year +€5,056
up €5,056 (+712.0%), from €710 to €5,766
- Reserves -€8,720
down €8,720 (-12.7%), from €68,533 to €59,812
- Gross operating margin +€3,110
up €3,110 (+27.7%), from -€11,238 to -€8,129
- Financial income -€859
down €859 (-65.8%), from €1,306 to €446
- Depreciation -€360
down €360 (-42.7%), from €842 to €483
- Taxes -€223
down €223, from €71 to -€152
- Financial charges -€163
down €163 (-46.6%), from €350 to €187
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.
Cash bridge derived
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 | €69,882 | €60,812 | -€9,070 | -13.0% |
| Fixed assets | 21/28 | €1,149 | €666 | -€483 | -42.0% |
| Tangible fixed assets | 22/27 | €1,149 | €666 | -€483 | -42.0% |
| Furniture and vehicles | 24 | €1,149 | €666 | -€483 | -42.0% |
| Current assets | 29/58 | €68,734 | €60,146 | -€8,587 | -12.5% |
| Amounts receivable within one year | 40/41 | €710 | €5,766 | +€5,056 | +712.0% |
| Other amounts receivable | 41 | €710 | €5,766 | +€5,056 | +712.0% |
| Cash at bank and in hand | 54/58 | €67,756 | €54,380 | -€13,376 | -19.7% |
| Deferred charges and accrued income | 490/1 | €267 | €0 | -€267 | -100.0% |
| Total equity and liabilities | 10/49 | €69,882 | €60,812 | -€9,070 | -13.0% |
| Equity | 10/15 | €69,533 | €60,812 | -€8,720 | -12.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €68,533 | €59,812 | -€8,720 | -12.7% |
| Distributable reserves | 133 | €68,533 | €59,812 | -€8,720 | -12.7% |
| Amounts payable | 17/49 | €350 | €0 | -€350 | -100.0% |
| Amounts payable within one year | 42/48 | €269 | €0 | -€269 | -100.0% |
| Trade debts | 44 | €214 | €0 | -€214 | -100.0% |
| Suppliers | 440/4 | €214 | €0 | -€214 | -100.0% |
| Other amounts payable | 47/48 | €55 | €0 | -€55 | -100.0% |
| Accrued charges and deferred income | 492/3 | €80 | €0 | -€80 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842 | €483 | -€360 | -42.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€11,238 | -€8,129 | +€3,110 | +27.7% |
| Operating profit (loss) | 9901 | -€12,586 | -€9,131 | +€3,455 | +27.4% |
| Financial income | 75/76B | €1,306 | €446 | -€859 | -65.8% |
| Recurring financial income | 75 | €1,306 | €446 | -€859 | -65.8% |
| Financial charges | 65/66B | €350 | €187 | -€163 | -46.6% |
| Recurring financial charges | 65 | €350 | €187 | -€163 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,631 | -€8,872 | +€2,759 | +23.7% |
| Income taxes | 67/77 | €71 | -€152 | -€223 | |
| Profit (loss) for the period | 9904 | -€11,702 | -€8,720 | +€2,982 | +25.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,702 | -€8,720 | +€2,982 | +25.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.