LAW CONSULTING: 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.
LAW CONSULTING
Largest movements
- Intangible fixed assets -€26,462
no longer reported in 2025 (was €26,462)
- Cash +€16,060
up €16,060 (+47.3%), from €33,986 to €50,047
mainly Depreciation (+€45,877) and Net result for the year (+€35,649)
- Tangible fixed assets -€12,419
down €12,419 (-14.8%), from €83,682 to €71,263
of which Furniture and vehicles: -€18,712
- Receivables within one year +€8,210
up €8,210 (+36.7%), from €22,391 to €30,601
- Debts after one year -€19,686
down €19,686 (-31.6%), from €62,324 to €42,638
- Tax, wage and social debts +€13,719
up €13,719 (+53.5%), from €25,650 to €39,369
of which Taxes: +€13,719
- Other debts -€9,537
down €9,537 (-22.7%), from €42,098 to €32,561
- Current portion of long-term debt +€1,713
up €1,713 (+9.5%), from €17,973 to €19,686
- Gross operating margin +€26,150
up €26,150 (+38.4%), from €68,018 to €94,167
- Taxes +€5,786
up €5,786 (+132%), from €4,376 to €10,162
- Depreciation -€1,209
down €1,209 (-2.6%), from €47,087 to €45,877
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 | €168,923 | €153,773 | -€15,151 | -9.0% |
| Fixed assets | 21/28 | €110,144 | €71,263 | -€38,881 | -35.3% |
| Intangible fixed assets | 21 | €26,462 | - | -€26,462 | |
| Tangible fixed assets | 22/27 | €83,682 | €71,263 | -€12,419 | -14.8% |
| Furniture and vehicles | 24 | €78,887 | €60,175 | -€18,712 | -23.7% |
| Other tangible fixed assets | 26 | €4,795 | €11,088 | +€6,293 | +131% |
| Current assets | 29/58 | €58,779 | €82,510 | +€23,730 | +40.4% |
| Amounts receivable within one year | 40/41 | €22,391 | €30,601 | +€8,210 | +36.7% |
| Trade receivables | 40 | €22,391 | €30,601 | +€8,210 | +36.7% |
| Cash at bank and in hand | 54/58 | €33,986 | €50,047 | +€16,060 | +47.3% |
| Deferred charges and accrued income | 490/1 | €2,402 | €1,862 | -€541 | -22.5% |
| Total equity and liabilities | 10/49 | €168,923 | €153,773 | -€15,151 | -9.0% |
| Equity | 10/15 | €1,714 | €1,363 | -€351 | -20.5% |
| Profit (loss) carried forward | 14 | €1,714 | €1,363 | -€351 | -20.5% |
| Amounts payable | 17/49 | €167,209 | €152,410 | -€14,800 | -8.9% |
| Amounts payable after more than one year | 17 | €62,324 | €42,638 | -€19,686 | -31.6% |
| Financial debts | 170/4 | €62,324 | €42,638 | -€19,686 | -31.6% |
| Amounts payable within one year | 42/48 | €96,317 | €102,503 | +€6,186 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €17,973 | €19,686 | +€1,713 | +9.5% |
| Trade debts | 44 | €10,597 | €10,888 | +€291 | +2.7% |
| Suppliers | 440/4 | €10,597 | €10,888 | +€291 | +2.7% |
| Taxes, remuneration and social security | 45 | €25,650 | €39,369 | +€13,719 | +53.5% |
| Taxes | 450/3 | €20,400 | €34,119 | +€13,719 | +67.2% |
| Remuneration and social security | 454/9 | €5,250 | €5,250 | = | 0.0% |
| Other amounts payable | 47/48 | €42,098 | €32,561 | -€9,537 | -22.7% |
| Accrued charges and deferred income | 492/3 | €8,568 | €7,268 | -€1,300 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,087 | €45,877 | -€1,209 | -2.6% |
| Other operating charges | 640/8 | €697 | €149 | -€548 | -78.6% |
| Gross operating margin | 9900 | €68,018 | €94,167 | +€26,150 | +38.4% |
| Operating profit (loss) | 9901 | €20,234 | €48,141 | +€27,907 | +138% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,647 | €2,330 | -€317 | -12.0% |
| Recurring financial charges | 65 | €2,647 | €2,330 | -€317 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €17,588 | €45,811 | +€28,224 | +160% |
| Income taxes | 67/77 | €4,376 | €10,162 | +€5,786 | +132% |
| Profit (loss) for the period | 9904 | €13,211 | €35,649 | +€22,438 | +170% |
| Profit (loss) for the period to be appropriated | 9905 | €13,211 | €35,649 | +€22,438 | +170% |
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 30 October 2026 via checked.be.