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Lauren Daniels: what changed

What changed

Lauren Daniels

BE 0798.651.577
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€83,227
2024 · €64,018+€19,209
Equity
€201,593
2024 · €118,366+€83,227
Cash
€188,990
2024 · €100,240+€88,751
Balance sheet total
€231,693
2024 · €140,304+€91,389

Largest movements

2024 to 2025
Assets
  • Cash +€88,751

    up €88,751 (+88.5%), from €100,240 to €188,990

    mainly Net result for the year (+€83,227) and Tax, wage and social debts (+€7,833)

  • Receivables after one year +€3,172

    up €3,172 (+9.0%), from €35,400 to €38,572

Equity and liabilities
  • Reserves +€83,227

    up €83,227 (+72.1%), from €115,366 to €198,593

  • Tax, wage and social debts +€7,833

    up €7,833 (+37.5%), from €20,896 to €28,729

Income statement
  • Gross operating margin +€25,957

    up €25,957 (+32.4%), from €80,217 to €106,174

  • Taxes +€5,504

    up €5,504 (+33.5%), from €16,409 to €21,913

Change in the result, 2024 to 2025

effect on the result

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 €64,018
Gross operating margin +€25,957
Depreciation -€927
Other operating charges -€5
Financial income -€83
Financial charges -€229
Taxes -€5,504
Result 2025 €83,227
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€90,601
Investment -€1,850
Financing €0
Cash 2024 €100,240
Net result for the year +€83,227
Depreciation +€1,380
Receivables after one year -€3,172
Receivables within one year +€1,004
Trade debts +€328
Tax, wage and social debts +€7,833
Investment in fixed assets (net) -€1,850
Cash 2025 €188,990
brings cash intakes cash out
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €140,304 €231,693 +€91,389 +65.1%
Fixed assets 21/28 €3,660 €4,130 +€470 +12.8%
Tangible fixed assets 22/27 €3,660 €4,130 +€470 +12.8%
Furniture and vehicles 24 €3,660 €4,130 +€470 +12.8%
Current assets 29/58 €136,644 €227,563 +€90,919 +66.5%
Amounts receivable after more than one year 29 €35,400 €38,572 +€3,172 +9.0%
Other amounts receivable 291 €35,400 €38,572 +€3,172 +9.0%
Amounts receivable within one year 40/41 €1,004 - -€1,004
Other amounts receivable 41 €1,004 - -€1,004
Cash at bank and in hand 54/58 €100,240 €188,990 +€88,751 +88.5%
Total equity and liabilities 10/49 €140,304 €231,693 +€91,389 +65.1%
Equity 10/15 €118,366 €201,593 +€83,227 +70.3%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €115,366 €198,593 +€83,227 +72.1%
Distributable reserves 133 €115,366 €198,593 +€83,227 +72.1%
Amounts payable 17/49 €21,939 €30,100 +€8,161 +37.2%
Amounts payable within one year 42/48 €21,939 €30,100 +€8,161 +37.2%
Trade debts 44 €1,043 €1,371 +€328 +31.5%
Suppliers 440/4 €1,043 €1,371 +€328 +31.5%
Taxes, remuneration and social security 45 €20,896 €28,729 +€7,833 +37.5%
Taxes 450/3 €20,896 €28,729 +€7,833 +37.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €453 €1,380 +€927 +204%
Other operating charges 640/8 €266 €270 +€5 +1.9%
Gross operating margin 9900 €80,217 €106,174 +€25,957 +32.4%
Operating profit (loss) 9901 €79,498 €104,523 +€25,025 +31.5%
Financial income 75/76B €968 €885 -€83 -8.6%
Recurring financial income 75 €968 €885 -€83 -8.6%
Financial charges 65/66B €39 €268 +€229 +586%
Recurring financial charges 65 €39 €268 +€229 +586%
Profit (loss) for the period before taxes 9903 €80,427 €105,140 +€24,713 +30.7%
Income taxes 67/77 €16,409 €21,913 +€5,504 +33.5%
Profit (loss) for the period 9904 €64,018 €83,227 +€19,209 +30.0%
Profit (loss) for the period to be appropriated 9905 €64,018 €83,227 +€19,209 +30.0%
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 5 November 2026 via checked.be.