GRAUX IT LAW: what changed
What changed
GRAUX IT LAW
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€214,907
2024 · €179,335+€35,572
Equity
€1.1m
2024 · €1.2m-€23,416
Cash
€142,445
2024 · €83,479+€58,965
Balance sheet total
€1.4m
2024 · €1.4m+€64,644
Largest movements
Assets
- Cash +€58,965
up €58,965 (+70.6%), from €83,479 to €142,445
mainly Net result for the year (+€214,907) and Other debts (+€99,484)
- Current investments +€34,724
up €34,724 (+4.4%), from €793,187 to €827,911
- Tangible fixed assets -€29,736
down €29,736 (-6.3%), from €474,401 to €444,665
of which Land and buildings: -€29,749
Equity and liabilities
- Other debts +€99,484
up €99,484 (+1,051%), from €9,463 to €108,946
- Debts after one year -€24,996
down €24,996 (-20.0%), from €125,060 to €100,064
- Reserves -€23,416
down €23,416 (-2.3%), from €1.0m to €985,585
Income statement
- Gross operating margin +€45,861
up €45,861 (+17.1%), from €268,370 to €314,230
- Taxes +€15,718
up €15,718 (+19.6%), from €80,221 to €95,939
- Financial charges -€3,593
down €3,593 (-37.2%), from €9,656 to €6,062
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
€179,335
Gross operating margin
+€45,861
Depreciation
-€111
Other operating charges
-€84
Financial income
+€2,032
Financial charges
+€3,593
Taxes
-€15,718
Result 2025
€214,907
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
+€359,028
Investment
-€36,744
Financing
-€263,319
Cash 2024
€83,479
From operations (derived)
+€359,028
Net result for the year
+€214,907
Depreciation
+€31,756
Receivables within one year
-€691
Trade debts
-€611
Tax, wage and social debts
+€13,548
Other debts
+€99,484
Accrued charges and deferred income
+€635
Investment (derived)
-€36,744
Investment in fixed assets (net)
-€2,020
Current investments
-€34,724
Financing
-€263,319
Debts after one year
-€24,996
Contributions, distributions and other
-€238,323
Cash 2025
€142,445
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,351,136 | €1,415,780 | +€64,644 | +4.8% |
| Fixed assets | 21/28 | €474,401 | €444,665 | -€29,736 | -6.3% |
| Tangible fixed assets | 22/27 | €474,401 | €444,665 | -€29,736 | -6.3% |
| Land and buildings | 22 | €469,937 | €440,188 | -€29,749 | -6.3% |
| Plant, machinery and equipment | 23 | - | €1,476 | +€1,476 | |
| Furniture and vehicles | 24 | €4,464 | €3,001 | -€1,463 | -32.8% |
| Current assets | 29/58 | €876,735 | €971,115 | +€94,380 | +10.8% |
| Amounts receivable within one year | 40/41 | €68 | €759 | +€691 | +1,014% |
| Trade receivables | 40 | - | €691 | +€691 | |
| Other amounts receivable | 41 | €68 | €68 | = | 0.0% |
| Current investments | 50/53 | €793,187 | €827,911 | +€34,724 | +4.4% |
| Cash at bank and in hand | 54/58 | €83,479 | €142,445 | +€58,965 | +70.6% |
| Total equity and liabilities | 10/49 | €1,351,136 | €1,415,780 | +€64,644 | +4.8% |
| Equity | 10/15 | €1,150,148 | €1,126,732 | -€23,416 | -2.0% |
| Contributions | 10/11 | €141,146 | €141,146 | = | 0.0% |
| Reserves | 13 | €1,009,001 | €985,585 | -€23,416 | -2.3% |
| Distributable reserves | 133 | €1,009,001 | €985,585 | -€23,416 | -2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €24,747 | €24,747 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,747 | €24,747 | = | 0.0% |
| Pensions and similar obligations | 160 | €24,747 | €24,747 | = | 0.0% |
| Amounts payable | 17/49 | €176,241 | €264,301 | +€88,060 | +50.0% |
| Amounts payable after more than one year | 17 | €125,060 | €100,064 | -€24,996 | -20.0% |
| Financial debts | 170/4 | €125,060 | €100,064 | -€24,996 | -20.0% |
| Amounts payable within one year | 42/48 | €51,181 | €163,602 | +€112,421 | +220% |
| Current portion of amounts payable after more than one year | 42 | €24,996 | €24,996 | = | 0.0% |
| Trade debts | 44 | €695 | €84 | -€611 | -87.9% |
| Suppliers | 440/4 | €695 | €84 | -€611 | -87.9% |
| Taxes, remuneration and social security | 45 | €16,028 | €29,576 | +€13,548 | +84.5% |
| Taxes | 450/3 | €16,028 | €29,576 | +€13,548 | +84.5% |
| Other amounts payable | 47/48 | €9,463 | €108,946 | +€99,484 | +1,051% |
| Accrued charges and deferred income | 492/3 | - | €635 | +€635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,645 | €31,756 | +€111 | +0.4% |
| Other operating charges | 640/8 | €2,664 | €2,748 | +€84 | +3.2% |
| Gross operating margin | 9900 | €268,370 | €314,230 | +€45,861 | +17.1% |
| Operating profit (loss) | 9901 | €234,061 | €279,726 | +€45,665 | +19.5% |
| Financial income | 75/76B | €35,151 | €37,183 | +€2,032 | +5.8% |
| Recurring financial income | 75 | €35,151 | €37,183 | +€2,032 | +5.8% |
| Financial charges | 65/66B | €9,656 | €6,062 | -€3,593 | -37.2% |
| Recurring financial charges | 65 | €9,656 | €6,062 | -€3,593 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €259,556 | €310,847 | +€51,290 | +19.8% |
| Income taxes | 67/77 | €80,221 | €95,939 | +€15,718 | +19.6% |
| Profit (loss) for the period | 9904 | €179,335 | €214,907 | +€35,572 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €179,335 | €214,907 | +€35,572 | +19.8% |
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 4 November 2026 via checked.be.