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Law4Nature: 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.

What changed

Law4Nature

BE 1001.579.933
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,879
2024 · €18,410-€15,531
Equity
€36,290
2024 · €33,410+€2,879
Cash
€23,253
2024 · €9,255+€13,998
Balance sheet total
€76,715
2024 · €40,833+€35,882

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€22,212

    up €22,212 (+100%), from €22,202 to €44,414

    of which Trade receivables: +€17,947

  • Cash +€13,998

    up €13,998 (+151%), from €9,255 to €23,253

    mainly Tax, wage and social debts (+€27,587) and Trade debts (+€5,416)

Equity and liabilities
  • Tax, wage and social debts +€27,587

    up €27,587 (+399%), from €6,913 to €34,500

    of which Remuneration and social security: +€19,027

  • Trade debts +€5,416

    up €5,416 (+1,062%), from €510 to €5,926

  • Profit (loss) carried forward +€2,879

    up €2,879 (+15.6%), from €18,410 to €21,290

Income statement
  • Staff costs +€78,288

    new in 2025: €78,288

  • Gross operating margin +€58,683

    up €58,683 (+226%), from €26,010 to €84,693

  • Taxes -€4,979

    down €4,979 (-79.5%), from €6,263 to €1,284

  • Depreciation +€963

    up €963 (+79.2%), from €1,217 to €2,180

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €18,410
Gross operating margin +€58,683
Staff costs -€78,288
Depreciation -€963
Financial income +€18
Financial charges +€41
Taxes +€4,979
Result 2025 €2,879
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€15,649
Investment -€1,651
Financing €0
Cash 2024 €9,255
Net result for the year +€2,879
Depreciation +€2,180
Receivables within one year -€22,212
Deferred charges and accrued income -€201
Trade debts +€5,416
Tax, wage and social debts +€27,587
Investment in fixed assets (net) -€1,651
Cash 2025 €23,253
brings cash intakes cash out
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €40,833 €76,715 +€35,882 +87.9%
Fixed assets 21/28 €9,376 €8,848 -€528 -5.6%
Intangible fixed assets 21 €2,617 €2,007 -€610 -23.3%
Tangible fixed assets 22/27 €4,647 €4,728 +€82 +1.8%
Plant, machinery and equipment 23 - €1,168 +€1,168
Furniture and vehicles 24 €4,647 €3,561 -€1,086 -23.4%
Financial fixed assets 28 €2,113 €2,113 = 0.0%
Current assets 29/58 €31,457 €67,868 +€36,411 +116%
Amounts receivable within one year 40/41 €22,202 €44,414 +€22,212 +100%
Trade receivables 40 €20,556 €38,504 +€17,947 +87.3%
Other amounts receivable 41 €1,646 €5,910 +€4,264 +259%
Cash at bank and in hand 54/58 €9,255 €23,253 +€13,998 +151%
Deferred charges and accrued income 490/1 - €201 +€201
Total equity and liabilities 10/49 €40,833 €76,715 +€35,882 +87.9%
Equity 10/15 €33,410 €36,290 +€2,879 +8.6%
Contributions 10/11 €15,000 €15,000 = 0.0%
Profit (loss) carried forward 14 €18,410 €21,290 +€2,879 +15.6%
Amounts payable 17/49 €7,423 €40,426 +€33,003 +445%
Amounts payable within one year 42/48 €7,423 €40,426 +€33,003 +445%
Trade debts 44 €510 €5,926 +€5,416 +1,062%
Suppliers 440/4 €510 €5,926 +€5,416 +1,062%
Taxes, remuneration and social security 45 €6,913 €34,500 +€27,587 +399%
Taxes 450/3 €6,913 €15,472 +€8,559 +124%
Remuneration and social security 454/9 - €19,027 +€19,027
Remuneration, social security and pensions 62 - €78,288 +€78,288
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,217 €2,180 +€963 +79.2%
Gross operating margin 9900 €26,010 €84,693 +€58,683 +226%
Operating profit (loss) 9901 €24,793 €4,225 -€20,569 -83.0%
Financial income 75/76B €0 €19 +€18 +4,578%
Recurring financial income 75 €0 €19 +€18 +4,578%
Financial charges 65/66B €121 €80 -€41 -34.0%
Recurring financial charges 65 €121 €80 -€41 -34.0%
Profit (loss) for the period before taxes 9903 €24,673 €4,164 -€20,509 -83.1%
Income taxes 67/77 €6,263 €1,284 -€4,979 -79.5%
Profit (loss) for the period 9904 €18,410 €2,879 -€15,531 -84.4%
Profit (loss) for the period to be appropriated 9905 €18,410 €2,879 -€15,531 -84.4%

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 21 October 2026 via checked.be.