JustLawyers: 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.
JustLawyers
Largest movements
- Cash -€85,502
down €85,502 (-86.4%), from €98,967 to €13,464
mainly Trade debts (-€45,275) and Investment in fixed assets (net) (-€37,916)
- Intangible fixed assets +€24,343
up €24,343 (+54.7%), from €44,495 to €68,838
- Receivables within one year +€19,801
up €19,801 (+151%), from €13,080 to €32,882
of which Other amounts receivable: +€14,071
- Trade debts -€45,275
down €45,275 (-93.5%), from €48,409 to €3,134
- Other debts +€43,613
up €43,613 (+141%), from €30,947 to €74,560
- Accrued charges and deferred income -€24,015
down €24,015 (-60.0%), from €40,000 to €15,985
- Tax, wage and social debts -€15,880
no longer reported in 2025 (was €15,880)
- Reserves +€1,778
up €1,778 (+13.0%), from €13,706 to €15,484
- Depreciation +€13,509
up €13,509 (+21,197%), from €64 to €13,573
- Taxes -€3,295
down €3,295, from €2,627 to -€668
- Other operating charges +€808
new in 2025: €808
- Gross operating margin -€649
down €649 (-3.9%), from €16,484 to €15,834
- Financial charges +€274
up €274 (+313%), from €88 to €362
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 | €158,942 | €119,163 | -€39,779 | -25.0% |
| Fixed assets | 21/28 | €44,495 | €68,838 | +€24,343 | +54.7% |
| Intangible fixed assets | 21 | €44,495 | €68,838 | +€24,343 | +54.7% |
| Current assets | 29/58 | €114,447 | €50,325 | -€64,122 | -56.0% |
| Amounts receivable within one year | 40/41 | €13,080 | €32,882 | +€19,801 | +151% |
| Trade receivables | 40 | €13,025 | €18,755 | +€5,730 | +44.0% |
| Other amounts receivable | 41 | €55 | €14,127 | +€14,071 | +25,363% |
| Cash at bank and in hand | 54/58 | €98,967 | €13,464 | -€85,502 | -86.4% |
| Deferred charges and accrued income | 490/1 | €2,400 | €3,979 | +€1,579 | +65.8% |
| Total equity and liabilities | 10/49 | €158,942 | €119,163 | -€39,779 | -25.0% |
| Equity | 10/15 | €23,706 | €25,484 | +€1,778 | +7.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €13,706 | €15,484 | +€1,778 | +13.0% |
| Distributable reserves | 133 | €13,706 | €15,484 | +€1,778 | +13.0% |
| Amounts payable | 17/49 | €135,236 | €93,680 | -€41,556 | -30.7% |
| Amounts payable within one year | 42/48 | €95,236 | €77,695 | -€17,542 | -18.4% |
| Trade debts | 44 | €48,409 | €3,134 | -€45,275 | -93.5% |
| Suppliers | 440/4 | €48,409 | €3,134 | -€45,275 | -93.5% |
| Taxes, remuneration and social security | 45 | €15,880 | - | -€15,880 | |
| Taxes | 450/3 | €15,880 | - | -€15,880 | |
| Other amounts payable | 47/48 | €30,947 | €74,560 | +€43,613 | +141% |
| Accrued charges and deferred income | 492/3 | €40,000 | €15,985 | -€24,015 | -60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | €13,573 | +€13,509 | +21,197% |
| Other operating charges | 640/8 | - | €808 | +€808 | |
| Gross operating margin | 9900 | €16,484 | €15,834 | -€649 | -3.9% |
| Operating profit (loss) | 9901 | €16,420 | €1,454 | -€14,966 | -91.1% |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €88 | €362 | +€274 | +313% |
| Recurring financial charges | 65 | €88 | €362 | +€274 | +313% |
| Profit (loss) for the period before taxes | 9903 | €16,332 | €1,109 | -€15,223 | -93.2% |
| Income taxes | 67/77 | €2,627 | -€668 | -€3,295 | |
| Profit (loss) for the period | 9904 | €13,706 | €1,778 | -€11,928 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,706 | €1,778 | -€11,928 | -87.0% |
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 16 October 2026 via checked.be.