L&K Avocats: what changed
What changed
L&K Avocats
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€225,150
2024 · €250,111-€24,961
Equity
€336,370
2024 · €322,695+€13,675
Cash
€332,115
2024 · €916,809-€584,694
Balance sheet total
€1.3m
2024 · €1.9m-€544,709
Largest movements
Assets
- Cash -€584,694
down €584,694 (-63.8%), from €916,809 to €332,115
mainly Other debts (-€618,836) and Contributions, distributions and other (-€211,475)
- Intangible fixed assets -€78,572
down €78,572 (-44.4%), from €176,786 to €98,214
- Tangible fixed assets +€61,737
up €61,737 (+122%), from €50,463 to €112,200
of which Other tangible fixed assets: +€46,035
- Current investments +€25,000
up €25,000 (+33.3%), from €75,000 to €100,000
- Receivables within one year +€23,293
up €23,293 (+3.6%), from €646,722 to €670,015
of which Other amounts receivable: +€44,175
Equity and liabilities
- Other debts -€618,836
down €618,836 (-68.3%), from €906,561 to €287,725
- Trade debts +€114,205
up €114,205 (+77.3%), from €147,817 to €262,022
- Debts after one year -€53,335
down €53,335 (-26.3%), from €202,758 to €149,423
of which Financial debts: -€33,335
Income statement
- Write-downs +€33,968
up €33,968 (+238%), from €14,255 to €48,223
- Gross operating margin +€21,728
up €21,728 (+4.4%), from €497,694 to €519,422
- Staff costs +€18,072
up €18,072 (+18.0%), from €100,407 to €118,479
- Taxes -€15,844
down €15,844 (-66.5%), from €23,832 to €7,988
- Financial income -€8,256
down €8,256 (-72.5%), from €11,389 to €3,133
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
€250,111
Gross operating margin
+€21,728
Staff costs
-€18,072
Depreciation
-€8,048
Write-downs
-€33,968
Other operating charges
+€8,095
Financial income
-€8,256
Financial charges
-€2,284
Taxes
+€15,844
Result 2025
€225,150
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
-€219,394
Investment
-€113,970
Financing
-€251,330
Cash 2024
€916,809
From operations (derived)
-€219,394
Net result for the year
+€225,150
Depreciation
+€105,805
Receivables within one year
-€23,293
Deferred charges and accrued income
-€8,527
Trade debts
+€114,205
Tax, wage and social debts
-€2,829
Other debts
-€618,836
Accrued charges and deferred income
-€11,069
Investment (derived)
-€113,970
Investment in fixed assets (net)
-€88,970
Current investments
-€25,000
Financing
-€251,330
Debts after one year
-€53,335
Current portion of long-term debt
+€11,968
Short-term financial debts
+€1,512
Contributions, distributions and other
-€211,475
Cash 2025
€332,115
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,886,392 | €1,341,683 | -€544,709 | -28.9% |
| Fixed assets | 21/28 | €227,249 | €210,414 | -€16,835 | -7.4% |
| Intangible fixed assets | 21 | €176,786 | €98,214 | -€78,572 | -44.4% |
| Tangible fixed assets | 22/27 | €50,463 | €112,200 | +€61,737 | +122% |
| Plant, machinery and equipment | 23 | €22,405 | €41,844 | +€19,439 | +86.8% |
| Furniture and vehicles | 24 | €18,187 | €14,450 | -€3,737 | -20.5% |
| Other tangible fixed assets | 26 | €9,871 | €55,906 | +€46,035 | +466% |
| Current assets | 29/58 | €1,659,143 | €1,131,269 | -€527,874 | -31.8% |
| Amounts receivable within one year | 40/41 | €646,722 | €670,015 | +€23,293 | +3.6% |
| Trade receivables | 40 | €606,851 | €585,969 | -€20,882 | -3.4% |
| Other amounts receivable | 41 | €39,871 | €84,046 | +€44,175 | +111% |
| Current investments | 50/53 | €75,000 | €100,000 | +€25,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €916,809 | €332,115 | -€584,694 | -63.8% |
| Deferred charges and accrued income | 490/1 | €20,612 | €29,139 | +€8,527 | +41.4% |
| Total equity and liabilities | 10/49 | €1,886,392 | €1,341,683 | -€544,709 | -28.9% |
| Equity | 10/15 | €322,695 | €336,370 | +€13,675 | +4.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €255,045 | €268,720 | +€13,675 | +5.4% |
| Amounts payable | 17/49 | €1,563,697 | €1,005,313 | -€558,384 | -35.7% |
| Amounts payable after more than one year | 17 | €202,758 | €149,423 | -€53,335 | -26.3% |
| Financial debts | 170/4 | €181,091 | €147,756 | -€33,335 | -18.4% |
| Other amounts payable | 178/9 | €21,667 | €1,667 | -€20,000 | -92.3% |
| Amounts payable within one year | 42/48 | €1,349,781 | €855,801 | -€493,980 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €75,014 | €86,982 | +€11,968 | +16.0% |
| Financial debts | 43 | €192,799 | €194,311 | +€1,512 | +0.8% |
| Credit institutions | 430/8 | €192,799 | €194,311 | +€1,512 | +0.8% |
| Trade debts | 44 | €147,817 | €262,022 | +€114,205 | +77.3% |
| Suppliers | 440/4 | €147,817 | €262,022 | +€114,205 | +77.3% |
| Taxes, remuneration and social security | 45 | €27,590 | €24,761 | -€2,829 | -10.3% |
| Taxes | 450/3 | €15,769 | €12,760 | -€3,009 | -19.1% |
| Remuneration and social security | 454/9 | €11,821 | €12,001 | +€180 | +1.5% |
| Other amounts payable | 47/48 | €906,561 | €287,725 | -€618,836 | -68.3% |
| Accrued charges and deferred income | 492/3 | €11,158 | €89 | -€11,069 | -99.2% |
| Non-recurring operating income | 76A | €537 | - | -€537 | |
| Remuneration, social security and pensions | 62 | €100,407 | €118,479 | +€18,072 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,757 | €105,805 | +€8,048 | +8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,255 | €48,223 | +€33,968 | +238% |
| Other operating charges | 640/8 | €13,404 | €5,309 | -€8,095 | -60.4% |
| Gross operating margin | 9900 | €497,694 | €519,422 | +€21,728 | +4.4% |
| Operating profit (loss) | 9901 | €271,871 | €241,606 | -€30,265 | -11.1% |
| Financial income | 75/76B | €11,389 | €3,133 | -€8,256 | -72.5% |
| Recurring financial income | 75 | €11,389 | €3,133 | -€8,256 | -72.5% |
| Financial charges | 65/66B | €9,317 | €11,601 | +€2,284 | +24.5% |
| Recurring financial charges | 65 | €9,317 | €11,601 | +€2,284 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €273,943 | €233,138 | -€40,805 | -14.9% |
| Income taxes | 67/77 | €23,832 | €7,988 | -€15,844 | -66.5% |
| Profit (loss) for the period | 9904 | €250,111 | €225,150 | -€24,961 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €250,111 | €225,150 | -€24,961 | -10.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 7 November 2026 via checked.be.