GDLegis Avocat: 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.
GDLegis Avocat
Largest movements
- Receivables within one year +€16,645
new in 2025: €16,645
- Cash +€6,560
up €6,560 (+14.8%), from €44,218 to €50,779
mainly Net result for the year (+€15,427) and Other debts (+€7,187)
- Tangible fixed assets +€977
up €977 (+188%), from €520 to €1,498
- Profit (loss) carried forward +€15,427
up €15,427 (+42.7%), from €36,124 to €51,551
- Other debts +€7,187
up €7,187 (+3,391%), from €212 to €7,399
- Trade debts +€1,881
up €1,881 (+1,120%), from €168 to €2,049
- Gross operating margin -€26,053
down €26,053 (-56.2%), from €46,398 to €20,344
- Taxes -€5,206
down €5,206 (-54.8%), from €9,503 to €4,296
- Other operating charges -€626
no longer reported in 2025 (was €626)
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 | €44,738 | €68,921 | +€24,183 | +54.1% |
| Fixed assets | 21/28 | €520 | €1,498 | +€977 | +188% |
| Tangible fixed assets | 22/27 | €520 | €1,498 | +€977 | +188% |
| Furniture and vehicles | 24 | €520 | €1,498 | +€977 | +188% |
| Current assets | 29/58 | €44,218 | €67,423 | +€23,205 | +52.5% |
| Amounts receivable within one year | 40/41 | - | €16,645 | +€16,645 | |
| Trade receivables | 40 | - | €16,645 | +€16,645 | |
| Cash at bank and in hand | 54/58 | €44,218 | €50,779 | +€6,560 | +14.8% |
| Total equity and liabilities | 10/49 | €44,738 | €68,921 | +€24,183 | +54.1% |
| Equity | 10/15 | €39,124 | €54,551 | +€15,427 | +39.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,124 | €51,551 | +€15,427 | +42.7% |
| Amounts payable | 17/49 | €5,614 | €14,370 | +€8,755 | +156% |
| Amounts payable within one year | 42/48 | €5,614 | €14,370 | +€8,755 | +156% |
| Trade debts | 44 | €168 | €2,049 | +€1,881 | +1,120% |
| Suppliers | 440/4 | €168 | €2,049 | +€1,881 | +1,120% |
| Taxes, remuneration and social security | 45 | €5,235 | €4,922 | -€312 | -6.0% |
| Taxes | 450/3 | €5,235 | €3,547 | -€1,687 | -32.2% |
| Remuneration and social security | 454/9 | - | €1,375 | +€1,375 | |
| Other amounts payable | 47/48 | €212 | €7,399 | +€7,187 | +3,391% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11 | €339 | +€328 | +2,950% |
| Other operating charges | 640/8 | €626 | - | -€626 | |
| Non-recurring operating charges | 66A | - | €76 | +€76 | |
| Gross operating margin | 9900 | €46,398 | €20,344 | -€26,053 | -56.2% |
| Operating profit (loss) | 9901 | €45,761 | €19,929 | -€25,832 | -56.4% |
| Financial charges | 65/66B | €134 | €205 | +€71 | +53.1% |
| Recurring financial charges | 65 | €134 | €205 | +€71 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €45,627 | €19,724 | -€25,903 | -56.8% |
| Income taxes | 67/77 | €9,503 | €4,296 | -€5,206 | -54.8% |
| Profit (loss) for the period | 9904 | €36,124 | €15,427 | -€20,697 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,124 | €15,427 | -€20,697 | -57.3% |
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 23 October 2026 via checked.be.