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Fyndelaw: 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.

What changed

Fyndelaw

BE 0800.189.622
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€248,918
2024 · €97,277+€151,641
Equity
€367,126
2024 · €118,208+€248,918
Cash
€370,286
2024 · €105,585+€264,700
Balance sheet total
€467,486
2024 · €159,681+€307,805

Largest movements

2024 to 2025
Assets
  • Cash +€264,700

    up €264,700 (+251%), from €105,585 to €370,286

    mainly Net result for the year (+€248,918) and Tax, wage and social debts (+€58,958)

  • Receivables within one year +€52,718

    up €52,718 (+818%), from €6,446 to €59,164

    of which Other amounts receivable: +€58,584

  • Tangible fixed assets -€9,614

    down €9,614 (-20.2%), from €47,650 to €38,036

Equity and liabilities
  • Profit (loss) carried forward +€248,918

    up €248,918 (+256%), from €97,277 to €346,195

  • Tax, wage and social debts +€58,958

    up €58,958 (+146%), from €40,244 to €99,202

Income statement
  • Gross operating margin +€215,919

    up €215,919 (+173%), from €124,936 to €340,855

  • Taxes +€50,874

    up €50,874 (+188%), from €26,991 to €77,865

  • Depreciation +€9,193

    up €9,193 (+2,181%), from €421 to €9,614

  • Other operating charges +€5,005

    up €5,005, from €0 to €5,005

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €97,277
Gross operating margin +€215,919
Depreciation -€9,193
Other operating charges -€5,005
Financial income +€1,522
Financial charges -€728
Taxes -€50,874
Result 2025 €248,918
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€264,700
Investment €0
Financing €0
Cash 2024 €105,585
Net result for the year +€248,918
Depreciation +€9,614
Receivables within one year -€52,718
Trade debts +€157
Tax, wage and social debts +€58,958
Other debts -€1,228
Accrued charges and deferred income +€1,000
Cash 2025 €370,286
brings cash intakes cash out
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €159,681 €467,486 +€307,805 +193%
Fixed assets 21/28 €47,650 €38,036 -€9,614 -20.2%
Tangible fixed assets 22/27 €47,650 €38,036 -€9,614 -20.2%
Furniture and vehicles 24 €47,650 €38,036 -€9,614 -20.2%
Current assets 29/58 €112,031 €429,450 +€317,419 +283%
Amounts receivable within one year 40/41 €6,446 €59,164 +€52,718 +818%
Trade receivables 40 €6,396 €531 -€5,866 -91.7%
Other amounts receivable 41 €49 €58,634 +€58,584 +118,712%
Cash at bank and in hand 54/58 €105,585 €370,286 +€264,700 +251%
Total equity and liabilities 10/49 €159,681 €467,486 +€307,805 +193%
Equity 10/15 €118,208 €367,126 +€248,918 +211%
Contributions 10/11 €1,000 €1,000 = 0.0%
Reserves 13 €19,931 €19,931 = 0.0%
Distributable reserves 133 €19,931 €19,931 = 0.0%
Profit (loss) carried forward 14 €97,277 €346,195 +€248,918 +256%
Amounts payable 17/49 €41,473 €100,359 +€58,886 +142%
Amounts payable within one year 42/48 €41,473 €99,359 +€57,886 +140%
Trade debts 44 €0 €157 +€157
Suppliers 440/4 €0 €157 +€157
Taxes, remuneration and social security 45 €40,244 €99,202 +€58,958 +146%
Taxes 450/3 €40,244 €99,202 +€58,958 +146%
Other amounts payable 47/48 €1,228 €0 -€1,228 -100%
Accrued charges and deferred income 492/3 - €1,000 +€1,000
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €421 €9,614 +€9,193 +2,181%
Other operating charges 640/8 €0 €5,005 +€5,005
Gross operating margin 9900 €124,936 €340,855 +€215,919 +173%
Operating profit (loss) 9901 €124,515 €326,235 +€201,721 +162%
Financial income 75/76B €0 €1,522 +€1,522
Recurring financial income 75 €0 €1,522 +€1,522
Financial charges 65/66B €246 €974 +€728 +296%
Recurring financial charges 65 €246 €974 +€728 +296%
Profit (loss) for the period before taxes 9903 €124,269 €326,783 +€202,514 +163%
Income taxes 67/77 €26,991 €77,865 +€50,874 +188%
Profit (loss) for the period 9904 €97,277 €248,918 +€151,641 +156%
Profit (loss) for the period to be appropriated 9905 €97,277 €248,918 +€151,641 +156%

Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.