LAW.HER: 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.HER
Largest movements
- Cash +€17,514
up €17,514 (+169%), from €10,386 to €27,900
mainly Other debts (+€19,904) and Net result for the year (+€7,841)
- Receivables within one year -€6,879
down €6,879 (-73.5%), from €9,358 to €2,480
of which Trade receivables: -€4,373
- Deferred charges and accrued income +€1,124
up €1,124 (+894%), from €126 to €1,250
- Tangible fixed assets -€726
down €726 (-38.5%), from €1,883 to €1,157
- Other debts +€19,904
up €19,904 (+7,041%), from €283 to €20,186
- Profit (loss) carried forward -€9,154
down €9,154 (-100%), from €9,154 to €0
- Tax, wage and social debts +€2,694
up €2,694 (+55.6%), from €4,842 to €7,536
- Trade debts -€2,410
down €2,410 (-44.0%), from €5,475 to €3,065
- Gross operating margin +€17,155
up €17,155, from -€5,222 to €11,933
- Taxes +€2,675
up €2,675 (+5,666%), from €47 to €2,722
- Financial charges -€648
down €648 (-76.8%), from €843 to €195
- Financial income -€528
down €528 (-97.4%), from €542 to €14
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 | €21,753 | €32,786 | +€11,033 | +50.7% |
| Fixed assets | 21/28 | €1,883 | €1,157 | -€726 | -38.5% |
| Tangible fixed assets | 22/27 | €1,883 | €1,157 | -€726 | -38.5% |
| Furniture and vehicles | 24 | €1,883 | €1,157 | -€726 | -38.5% |
| Current assets | 29/58 | €19,870 | €31,629 | +€11,759 | +59.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €9,358 | €2,480 | -€6,879 | -73.5% |
| Trade receivables | 40 | €6,852 | €2,480 | -€4,373 | -63.8% |
| Other amounts receivable | 41 | €2,506 | €0 | -€2,506 | -100% |
| Cash at bank and in hand | 54/58 | €10,386 | €27,900 | +€17,514 | +169% |
| Deferred charges and accrued income | 490/1 | €126 | €1,250 | +€1,124 | +894% |
| Total equity and liabilities | 10/49 | €21,753 | €32,786 | +€11,033 | +50.7% |
| Equity | 10/15 | €11,154 | €2,000 | -€9,154 | -82.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,154 | €0 | -€9,154 | -100% |
| Amounts payable | 17/49 | €10,599 | €30,786 | +€20,187 | +190% |
| Amounts payable within one year | 42/48 | €10,599 | €30,786 | +€20,187 | +190% |
| Trade debts | 44 | €5,475 | €3,065 | -€2,410 | -44.0% |
| Suppliers | 440/4 | €5,475 | €3,065 | -€2,410 | -44.0% |
| Taxes, remuneration and social security | 45 | €4,842 | €7,536 | +€2,694 | +55.6% |
| Taxes | 450/3 | €4,842 | €7,536 | +€2,694 | +55.6% |
| Other amounts payable | 47/48 | €283 | €20,186 | +€19,904 | +7,041% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | €726 | = | 0.0% |
| Other operating charges | 640/8 | €550 | €463 | -€87 | -15.8% |
| Gross operating margin | 9900 | -€5,222 | €11,933 | +€17,155 | |
| Operating profit (loss) | 9901 | -€6,497 | €10,744 | +€17,241 | |
| Financial income | 75/76B | €542 | €14 | -€528 | -97.4% |
| Recurring financial income | 75 | €542 | €14 | -€528 | -97.4% |
| Financial charges | 65/66B | €843 | €195 | -€648 | -76.8% |
| Recurring financial charges | 65 | €843 | €195 | -€648 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,798 | €10,563 | +€17,361 | |
| Income taxes | 67/77 | €47 | €2,722 | +€2,675 | +5,666% |
| Profit (loss) for the period | 9904 | -€6,845 | €7,841 | +€14,686 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,845 | €7,841 | +€14,686 |
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 28 October 2026 via checked.be.