Law-team: 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-team
Largest movements
- Tangible fixed assets -€16,451
down €16,451 (-3.9%), from €422,798 to €406,347
- Cash +€9,930
up €9,930 (+36.0%), from €27,569 to €37,499
mainly Depreciation (+€16,451) and Receivables within one year (+€434)
- Profit (loss) carried forward -€6,609
down €6,609 (-14.1%), from €46,935 to €40,327
- Gross operating margin -€4,869
down €4,869 (-29.6%), from €16,473 to €11,604
- Financial income -€980
down €980 (-31.9%), from €3,070 to €2,090
- Depreciation -€206
down €206 (-1.2%), from €16,657 to €16,451
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 | €551,289 | €544,800 | -€6,489 | -1.2% |
| Fixed assets | 21/28 | €422,798 | €406,347 | -€16,451 | -3.9% |
| Tangible fixed assets | 22/27 | €422,798 | €406,347 | -€16,451 | -3.9% |
| Land and buildings | 22 | €422,798 | €406,347 | -€16,451 | -3.9% |
| Current assets | 29/58 | €128,490 | €138,453 | +€9,962 | +7.8% |
| Amounts receivable within one year | 40/41 | €921 | €487 | -€434 | -47.1% |
| Other amounts receivable | 41 | €921 | €487 | -€434 | -47.1% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,569 | €37,499 | +€9,930 | +36.0% |
| Deferred charges and accrued income | 490/1 | - | €467 | +€467 | |
| Total equity and liabilities | 10/49 | €551,289 | €544,800 | -€6,489 | -1.2% |
| Equity | 10/15 | €266,375 | €259,767 | -€6,609 | -2.5% |
| Contributions | 10/11 | €215,000 | €215,000 | = | 0.0% |
| Reserves | 13 | €4,440 | €4,440 | = | 0.0% |
| Distributable reserves | 133 | €4,440 | €4,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,935 | €40,327 | -€6,609 | -14.1% |
| Amounts payable | 17/49 | €284,913 | €285,033 | +€120 | 0.0% |
| Amounts payable within one year | 42/48 | €284,413 | €284,533 | +€120 | 0.0% |
| Trade debts | 44 | - | €120 | +€120 | |
| Suppliers | 440/4 | - | €120 | +€120 | |
| Other amounts payable | 47/48 | €284,413 | €284,413 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,657 | €16,451 | -€206 | -1.2% |
| Other operating charges | 640/8 | €3,711 | €3,826 | +€115 | +3.1% |
| Gross operating margin | 9900 | €16,473 | €11,604 | -€4,869 | -29.6% |
| Operating profit (loss) | 9901 | -€3,896 | -€8,673 | -€4,777 | -123% |
| Financial income | 75/76B | €3,070 | €2,090 | -€980 | -31.9% |
| Recurring financial income | 75 | €3,070 | €2,090 | -€980 | -31.9% |
| Financial charges | 65/66B | €24 | €26 | +€2 | +7.6% |
| Recurring financial charges | 65 | €24 | €26 | +€2 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€850 | -€6,609 | -€5,759 | -678% |
| Profit (loss) for the period | 9904 | -€850 | -€6,609 | -€5,759 | -678% |
| Profit (loss) for the period to be appropriated | 9905 | -€850 | -€6,609 | -€5,759 | -678% |
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 15 October 2026 via checked.be.