Law Office Services: what changed
Law Office Services
Largest movements
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Cash +€46,926
up €46,926 (+26.0%), from €180,493 to €227,419
mainly Current investments (+€200,000) and Net result for the year (+€181,516)
- Tangible fixed assets -€11,760
down €11,760 (-27.2%), from €43,171 to €31,412
of which Furniture and vehicles: -€11,339
- Receivables within one year -€5,755
down €5,755 (-69.8%), from €8,242 to €2,486
of which Other amounts receivable: -€5,755
- Other debts -€149,736
down €149,736 (-48.7%), from €307,769 to €158,033
- Tax, wage and social debts -€23,208
down €23,208 (-36.4%), from €63,782 to €40,575
- Profit (loss) carried forward +€9,016
up €9,016 (+11.2%), from €80,469 to €89,485
- Trade debts -€5,256
down €5,256 (-78.8%), from €6,674 to €1,417
- Gross operating margin +€104,347
up €104,347 (+71.0%), from €147,065 to €251,411
- Taxes +€27,015
up €27,015 (+92.1%), from €29,321 to €56,336
- Financial income +€4,286
up €4,286 (+3,563%), from €120 to €4,407
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €487,278 | €315,941 | -€171,336 | -35.2% |
| Fixed assets | 21/28 | €95,671 | €83,912 | -€11,760 | -12.3% |
| Tangible fixed assets | 22/27 | €43,171 | €31,412 | -€11,760 | -27.2% |
| Furniture and vehicles | 24 | €41,487 | €30,149 | -€11,339 | -27.3% |
| Other tangible fixed assets | 26 | €1,684 | €1,263 | -€421 | -25.0% |
| Financial fixed assets | 28 | €52,500 | €52,500 | = | 0.0% |
| Current assets | 29/58 | €391,607 | €232,030 | -€159,577 | -40.7% |
| Amounts receivable within one year | 40/41 | €8,242 | €2,486 | -€5,755 | -69.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €8,242 | €2,486 | -€5,755 | -69.8% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €180,493 | €227,419 | +€46,926 | +26.0% |
| Deferred charges and accrued income | 490/1 | €2,872 | €2,124 | -€747 | -26.0% |
| Total equity and liabilities | 10/49 | €487,278 | €315,941 | -€171,336 | -35.2% |
| Equity | 10/15 | €107,969 | €114,485 | +€6,516 | +6.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €0 | -€2,500 | -100% |
| Distributable reserves | 133 | €2,500 | €0 | -€2,500 | -100% |
| Profit (loss) carried forward | 14 | €80,469 | €89,485 | +€9,016 | +11.2% |
| Amounts payable | 17/49 | €379,309 | €201,457 | -€177,852 | -46.9% |
| Amounts payable within one year | 42/48 | €378,243 | €200,140 | -€178,103 | -47.1% |
| Financial debts | 43 | €18 | €115 | +€97 | +551% |
| Credit institutions | 430/8 | €18 | €115 | +€97 | +551% |
| Trade debts | 44 | €6,674 | €1,417 | -€5,256 | -78.8% |
| Suppliers | 440/4 | €6,674 | €1,417 | -€5,256 | -78.8% |
| Taxes, remuneration and social security | 45 | €63,782 | €40,575 | -€23,208 | -36.4% |
| Taxes | 450/3 | €63,782 | €40,575 | -€23,208 | -36.4% |
| Other amounts payable | 47/48 | €307,769 | €158,033 | -€149,736 | -48.7% |
| Accrued charges and deferred income | 492/3 | €1,066 | €1,317 | +€251 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,085 | €16,512 | +€427 | +2.7% |
| Other operating charges | 640/8 | €1,390 | €1,316 | -€74 | -5.3% |
| Gross operating margin | 9900 | €147,065 | €251,411 | +€104,347 | +71.0% |
| Operating profit (loss) | 9901 | €129,589 | €233,583 | +€103,994 | +80.2% |
| Financial income | 75/76B | €120 | €4,407 | +€4,286 | +3,563% |
| Recurring financial income | 75 | €120 | €4,407 | +€4,286 | +3,563% |
| Financial charges | 65/66B | €81 | €138 | +€57 | +70.2% |
| Recurring financial charges | 65 | €81 | €138 | +€57 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | €129,629 | €237,852 | +€108,223 | +83.5% |
| Income taxes | 67/77 | €29,321 | €56,336 | +€27,015 | +92.1% |
| Profit (loss) for the period | 9904 | €100,307 | €181,516 | +€81,208 | +81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €100,307 | €181,516 | +€81,208 | +81.0% |
Next steps
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 4 November 2026 via checked.be.