LawCloud: what changed
Two fiscal 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.
LawCloud
Largest movements
- Intangible fixed assets +€299,268
up €299,268 (+19.4%), from €1.5m to €1.8m
- Cash -€198,899
down €198,899 (-42.3%), from €470,246 to €271,347
mainly Investment in fixed assets (net) (-€1.0m) and Trade debts (-€47,644)
- Tangible fixed assets +€159,490
up €159,490 (+87.4%), from €182,423 to €341,913
of which Other tangible fixed assets: +€168,876
- Stocks and contracts -€70,625
no longer reported in 2025 (was €70,625)
- Debts after one year +€119,084
up €119,084 (+15.0%), from €792,540 to €911,624
- Tax, wage and social debts +€57,825
up €57,825 (+36.1%), from €160,252 to €218,076
of which Taxes: +€34,944
- Trade debts -€47,644
down €47,644 (-26.4%), from €180,517 to €132,873
- Reserves +€47,100
up €47,100 (+26.7%), from €176,567 to €223,667
- Depreciation +€67,669
up €67,669 (+13.3%), from €509,984 to €577,652
- Gross operating margin +€41,213
up €41,213 (+4.0%), from €1.0m to €1.1m
- Taxes -€31,099
down €31,099, from €3,474 to -€27,626
- Staff costs +€20,901
up €20,901 (+5.6%), from €374,382 to €395,282
- Financial charges -€14,148
down €14,148 (-13.2%), from €106,880 to €92,732
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.
Cash bridge derived
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 | €2,717,249 | €2,896,073 | +€178,824 | +6.6% |
| Formation expenses | 20 | €12,467 | €8,906 | -€3,561 | -28.6% |
| Fixed assets | 21/28 | €1,729,073 | €2,187,579 | +€458,506 | +26.5% |
| Intangible fixed assets | 21 | €1,546,051 | €1,845,319 | +€299,268 | +19.4% |
| Tangible fixed assets | 22/27 | €182,423 | €341,913 | +€159,490 | +87.4% |
| Plant, machinery and equipment | 23 | €3,198 | €1,586 | -€1,613 | -50.4% |
| Furniture and vehicles | 24 | €13,139 | €5,366 | -€7,773 | -59.2% |
| Other tangible fixed assets | 26 | €166,085 | €334,961 | +€168,876 | +101.7% |
| Financial fixed assets | 28 | €599 | €347 | -€252 | -42.1% |
| Current assets | 29/58 | €975,709 | €699,588 | -€276,121 | -28.3% |
| Stocks and contracts in progress | 3 | €70,625 | - | -€70,625 | |
| Contracts in progress | 37 | €70,625 | - | -€70,625 | |
| Amounts receivable within one year | 40/41 | €434,838 | €421,907 | -€12,931 | -3.0% |
| Trade receivables | 40 | €419,369 | €392,658 | -€26,712 | -6.4% |
| Other amounts receivable | 41 | €15,469 | €29,250 | +€13,781 | +89.1% |
| Cash at bank and in hand | 54/58 | €470,246 | €271,347 | -€198,899 | -42.3% |
| Deferred charges and accrued income | 490/1 | - | €6,333 | +€6,333 | |
| Total equity and liabilities | 10/49 | €2,717,249 | €2,896,073 | +€178,824 | +6.6% |
| Equity | 10/15 | €1,195,189 | €1,242,364 | +€47,175 | +3.9% |
| Contributions | 10/11 | €1,018,600 | €1,018,600 | = | 0.0% |
| Reserves | 13 | €176,567 | €223,667 | +€47,100 | +26.7% |
| Distributable reserves | 133 | €176,567 | €223,667 | +€47,100 | +26.7% |
| Profit (loss) carried forward | 14 | €22 | €97 | +€75 | +339.5% |
| Amounts payable | 17/49 | €1,522,059 | €1,653,709 | +€131,649 | +8.6% |
| Amounts payable after more than one year | 17 | €792,540 | €911,624 | +€119,084 | +15.0% |
| Financial debts | 170/4 | €792,540 | €911,624 | +€119,084 | +15.0% |
| Amounts payable within one year | 42/48 | €673,606 | €704,367 | +€30,761 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €332,838 | €353,418 | +€20,580 | +6.2% |
| Trade debts | 44 | €180,517 | €132,873 | -€47,644 | -26.4% |
| Suppliers | 440/4 | €180,517 | €132,873 | -€47,644 | -26.4% |
| Taxes, remuneration and social security | 45 | €160,252 | €218,076 | +€57,825 | +36.1% |
| Taxes | 450/3 | €90,517 | €125,460 | +€34,944 | +38.6% |
| Remuneration and social security | 454/9 | €69,735 | €92,616 | +€22,881 | +32.8% |
| Accrued charges and deferred income | 492/3 | €55,913 | €37,717 | -€18,196 | -32.5% |
| Non-recurring operating income | 76A | €43,204 | €2,627 | -€40,577 | -93.9% |
| Remuneration, social security and pensions | 62 | €374,382 | €395,282 | +€20,901 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €509,984 | €577,652 | +€67,669 | +13.3% |
| Other operating charges | 640/8 | €363 | €913 | +€551 | +151.7% |
| Non-recurring operating charges | 66A | €979 | €4,227 | +€3,248 | +331.8% |
| Gross operating margin | 9900 | €1,041,867 | €1,083,080 | +€41,213 | +4.0% |
| Operating profit (loss) | 9901 | €156,160 | €105,005 | -€51,155 | -32.8% |
| Financial income | 75/76B | - | €7,276 | +€7,276 | |
| Recurring financial income | 75 | - | €7,276 | +€7,276 | |
| Financial charges | 65/66B | €106,880 | €92,732 | -€14,148 | -13.2% |
| Recurring financial charges | 65 | €106,880 | €92,732 | -€14,148 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €49,280 | €19,549 | -€29,731 | -60.3% |
| Income taxes | 67/77 | €3,474 | -€27,626 | -€31,099 | |
| Profit (loss) for the period | 9904 | €45,806 | €47,175 | +€1,369 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,806 | €47,175 | +€1,369 | +3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.