L2LAW: 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.
L2LAW
Largest movements
- Receivables within one year +€21,754
up €21,754 (+503.4%), from €4,322 to €26,076
of which Other amounts receivable: +€18,563
- Cash +€5,952
up €5,952 (+81.3%), from €7,318 to €13,270
mainly Net result for the year (+€23,390) and Tax, wage and social debts (+€14,662)
- Tangible fixed assets +€3,404
new in 2025: €3,404
- Deferred charges and accrued income +€1,896
up €1,896 (+59.9%), from €3,166 to €5,062
- Profit (loss) carried forward +€23,390
up €23,390, from -€4,811 to €18,579
- Tax, wage and social debts +€14,662
up €14,662 (+3589.4%), from €408 to €15,070
of which Remuneration and social security: +€7,692
- Other debts -€7,843
down €7,843 (-100.0%), from €7,843 to €0
- Trade debts +€2,759
up €2,759 (+43.5%), from €6,346 to €9,104
- Gross operating margin +€65,189
up €65,189 (+10600.0%), from €615 to €65,804
- Staff costs +€19,565
up €19,565 (+1986.4%), from €985 to €20,550
- Taxes +€6,591
up €6,591 (+59645.9%), from €11 to €6,602
- Financial charges +€5,985
up €5,985 (+2614.2%), from €229 to €6,214
- Other operating charges +€4,430
up €4,430 (+105.4%), from €4,201 to €8,631
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.
Cash bridge derived
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 | €14,806 | €47,812 | +€33,006 | +222.9% |
| Fixed assets | 21/28 | - | €3,404 | +€3,404 | |
| Tangible fixed assets | 22/27 | - | €3,404 | +€3,404 | |
| Furniture and vehicles | 24 | - | €3,404 | +€3,404 | |
| Current assets | 29/58 | €14,806 | €44,408 | +€29,603 | +199.9% |
| Amounts receivable within one year | 40/41 | €4,322 | €26,076 | +€21,754 | +503.4% |
| Trade receivables | 40 | €169 | €3,361 | +€3,191 | +1886.3% |
| Other amounts receivable | 41 | €4,153 | €22,716 | +€18,563 | +447.0% |
| Cash at bank and in hand | 54/58 | €7,318 | €13,270 | +€5,952 | +81.3% |
| Deferred charges and accrued income | 490/1 | €3,166 | €5,062 | +€1,896 | +59.9% |
| Total equity and liabilities | 10/49 | €14,806 | €47,812 | +€33,006 | +222.9% |
| Equity | 10/15 | €189 | €23,579 | +€23,390 | +12395.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,811 | €18,579 | +€23,390 | |
| Amounts payable | 17/49 | €14,617 | €24,233 | +€9,616 | +65.8% |
| Amounts payable within one year | 42/48 | €14,617 | €24,233 | +€9,616 | +65.8% |
| Financial debts | 43 | €19 | €58 | +€39 | +200.1% |
| Credit institutions | 430/8 | €19 | €58 | +€39 | +200.1% |
| Trade debts | 44 | €6,346 | €9,104 | +€2,759 | +43.5% |
| Suppliers | 440/4 | €6,346 | €9,104 | +€2,759 | +43.5% |
| Taxes, remuneration and social security | 45 | €408 | €15,070 | +€14,662 | +3589.4% |
| Taxes | 450/3 | €11 | €6,981 | +€6,970 | +63075.7% |
| Remuneration and social security | 454/9 | €397 | €8,089 | +€7,692 | +1935.4% |
| Other amounts payable | 47/48 | €7,843 | €0 | -€7,843 | -100.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €985 | €20,550 | +€19,565 | +1986.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €841 | +€841 | |
| Other operating charges | 640/8 | €4,201 | €8,631 | +€4,430 | +105.4% |
| Gross operating margin | 9900 | €615 | €65,804 | +€65,189 | +10600.0% |
| Operating profit (loss) | 9901 | -€4,571 | €35,782 | +€40,353 | |
| Financial income | 75/76B | - | €425 | +€425 | |
| Recurring financial income | 75 | - | €425 | +€425 | |
| Financial charges | 65/66B | €229 | €6,214 | +€5,985 | +2614.2% |
| Recurring financial charges | 65 | €229 | €6,214 | +€5,985 | +2614.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,800 | €29,992 | +€34,792 | |
| Income taxes | 67/77 | €11 | €6,602 | +€6,591 | +59645.9% |
| Profit (loss) for the period | 9904 | -€4,811 | €23,390 | +€28,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,811 | €23,390 | +€28,201 |
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 9 October 2026 via checked.be.