K.TAL LAW: what changed
What changed
K.TAL LAW
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€26,327
2024 · €69,366-€43,039
Equity
€119,109
2024 · €172,782-€53,673
Cash
€116,593
2024 · €50,424+€66,170
Balance sheet total
€208,892
2024 · €192,596+€16,296
Largest movements
Assets
- Cash +€66,170
up €66,170 (+131%), from €50,424 to €116,593
mainly Debts after one year (+€60,832) and Receivables within one year (+€48,952)
- Receivables within one year -€48,952
down €48,952 (-73.7%), from €66,437 to €17,485
of which Trade receivables: -€60,561
Equity and liabilities
- Debts after one year +€60,832
up €60,832 (+732%), from €8,307 to €69,138
- Reserves -€53,673
down €53,673 (-31.5%), from €170,282 to €116,609
- Tax, wage and social debts +€7,970
up €7,970 (+77.7%), from €10,261 to €18,230
Income statement
- Gross operating margin -€51,559
down €51,559 (-57.5%), from €89,688 to €38,129
- Taxes -€8,571
down €8,571 (-44.7%), from €19,177 to €10,606
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
€69,366
Gross operating margin
-€51,559
Other operating charges
-€14
Financial income
-€292
Financial charges
+€256
Taxes
+€8,571
Result 2025
€26,327
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
+€85,338
Investment
€0
Financing
-€19,168
Cash 2024
€50,424
From operations (derived)
+€85,338
Net result for the year
+€26,327
Depreciation
+€859
Receivables within one year
+€48,952
Smaller working-capital items
+€44
Trade debts
+€1,188
Tax, wage and social debts
+€7,970
Financing
-€19,168
Debts after one year
+€60,832
Contributions, distributions and other
-€80,000
Cash 2025
€116,593
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,596 | €208,892 | +€16,296 | +8.5% |
| Fixed assets | 21/28 | €75,541 | €74,683 | -€859 | -1.1% |
| Tangible fixed assets | 22/27 | €6,294 | €5,435 | -€859 | -13.6% |
| Furniture and vehicles | 24 | €2,555 | €2,190 | -€365 | -14.3% |
| Other tangible fixed assets | 26 | €3,739 | €3,245 | -€494 | -13.2% |
| Financial fixed assets | 28 | €69,247 | €69,247 | = | 0.0% |
| Current assets | 29/58 | €117,054 | €134,209 | +€17,155 | +14.7% |
| Amounts receivable within one year | 40/41 | €66,437 | €17,485 | -€48,952 | -73.7% |
| Trade receivables | 40 | €66,437 | €5,875 | -€60,561 | -91.2% |
| Other amounts receivable | 41 | €0 | €11,610 | +€11,610 | |
| Cash at bank and in hand | 54/58 | €50,424 | €116,593 | +€66,170 | +131% |
| Deferred charges and accrued income | 490/1 | €194 | €131 | -€63 | -32.6% |
| Total equity and liabilities | 10/49 | €192,596 | €208,892 | +€16,296 | +8.5% |
| Equity | 10/15 | €172,782 | €119,109 | -€53,673 | -31.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €170,282 | €116,609 | -€53,673 | -31.5% |
| Distributable reserves | 133 | €170,282 | €116,609 | -€53,673 | -31.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,813 | €89,783 | +€69,970 | +353% |
| Amounts payable after more than one year | 17 | €8,307 | €69,138 | +€60,832 | +732% |
| Other amounts payable | 178/9 | €8,307 | €69,138 | +€60,832 | +732% |
| Amounts payable within one year | 42/48 | €11,448 | €20,606 | +€9,157 | +80.0% |
| Trade debts | 44 | €1,188 | €2,375 | +€1,188 | +100% |
| Suppliers | 440/4 | €1,188 | €2,375 | +€1,188 | +100% |
| Taxes, remuneration and social security | 45 | €10,261 | €18,230 | +€7,970 | +77.7% |
| Taxes | 450/3 | €10,261 | €18,230 | +€7,970 | +77.7% |
| Accrued charges and deferred income | 492/3 | €58 | €39 | -€19 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €859 | €859 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €542 | +€14 | +2.7% |
| Gross operating margin | 9900 | €89,688 | €38,129 | -€51,559 | -57.5% |
| Operating profit (loss) | 9901 | €88,302 | €36,728 | -€51,574 | -58.4% |
| Financial income | 75/76B | €722 | €429 | -€292 | -40.5% |
| Recurring financial income | 75 | €722 | €429 | -€292 | -40.5% |
| Financial charges | 65/66B | €481 | €226 | -€256 | -53.1% |
| Recurring financial charges | 65 | €481 | €226 | -€256 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €88,542 | €36,932 | -€51,610 | -58.3% |
| Income taxes | 67/77 | €19,177 | €10,606 | -€8,571 | -44.7% |
| Profit (loss) for the period | 9904 | €69,366 | €26,327 | -€43,039 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,366 | €26,327 | -€43,039 | -62.0% |
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 3 November 2026 via checked.be.