LAWCOMB: 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.
LAWCOMB
Largest movements
- Cash -€42,448
down €42,448 (-77.7%), from €54,612 to €12,165
mainly Contributions, distributions and other (-€85,171) and Investment in fixed assets (net) (-€9,381)
- Tangible fixed assets +€4,195
up €4,195 (+21.7%), from €19,343 to €23,538
of which Other tangible fixed assets: +€8,114
- Receivables within one year +€3,497
up €3,497 (+39.7%), from €8,799 to €12,296
of which Other amounts receivable: +€2,287
- Profit (loss) carried forward -€57,406
down €57,406 (-100%), from €57,406 to €0
- Other debts +€25,560
up €25,560 (+404%), from €6,322 to €31,883
- Tax, wage and social debts -€3,503
down €3,503 (-21.5%), from €16,326 to €12,823
- Gross operating margin +€17,071
up €17,071 (+68.6%), from €24,891 to €41,962
- Taxes +€3,038
up €3,038 (+65.4%), from €4,649 to €7,687
- Depreciation +€1,286
up €1,286 (+33.0%), from €3,899 to €5,186
- Other operating charges +€637
up €637 (+549%), from €116 to €753
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 | €83,611 | €48,899 | -€34,711 | -41.5% |
| Fixed assets | 21/28 | €19,343 | €23,538 | +€4,195 | +21.7% |
| Tangible fixed assets | 22/27 | €19,343 | €23,538 | +€4,195 | +21.7% |
| Furniture and vehicles | 24 | €15,835 | €11,915 | -€3,920 | -24.8% |
| Other tangible fixed assets | 26 | €3,508 | €11,623 | +€8,114 | +231% |
| Current assets | 29/58 | €64,268 | €25,362 | -€38,906 | -60.5% |
| Amounts receivable within one year | 40/41 | €8,799 | €12,296 | +€3,497 | +39.7% |
| Trade receivables | 40 | €8,773 | €9,983 | +€1,210 | +13.8% |
| Other amounts receivable | 41 | €26 | €2,313 | +€2,287 | +8,655% |
| Cash at bank and in hand | 54/58 | €54,612 | €12,165 | -€42,448 | -77.7% |
| Deferred charges and accrued income | 490/1 | €857 | €901 | +€45 | +5.2% |
| Total equity and liabilities | 10/49 | €83,611 | €48,899 | -€34,711 | -41.5% |
| Equity | 10/15 | €59,406 | €2,000 | -€57,406 | -96.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,406 | €0 | -€57,406 | -100% |
| Amounts payable | 17/49 | €24,205 | €46,899 | +€22,694 | +93.8% |
| Amounts payable within one year | 42/48 | €23,707 | €45,959 | +€22,252 | +93.9% |
| Trade debts | 44 | €1,058 | €1,253 | +€195 | +18.4% |
| Suppliers | 440/4 | €1,058 | €1,253 | +€195 | +18.4% |
| Taxes, remuneration and social security | 45 | €16,326 | €12,823 | -€3,503 | -21.5% |
| Taxes | 450/3 | €16,326 | €12,823 | -€3,503 | -21.5% |
| Other amounts payable | 47/48 | €6,322 | €31,883 | +€25,560 | +404% |
| Accrued charges and deferred income | 492/3 | €498 | €940 | +€442 | +88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,899 | €5,186 | +€1,286 | +33.0% |
| Other operating charges | 640/8 | €116 | €753 | +€637 | +549% |
| Gross operating margin | 9900 | €24,891 | €41,962 | +€17,071 | +68.6% |
| Operating profit (loss) | 9901 | €20,875 | €36,023 | +€15,148 | +72.6% |
| Financial income | 75/76B | €0 | €33 | +€33 | |
| Recurring financial income | 75 | €0 | €33 | +€33 | |
| Financial charges | 65/66B | €636 | €604 | -€32 | -5.1% |
| Recurring financial charges | 65 | €636 | €604 | -€32 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €20,239 | €35,452 | +€15,213 | +75.2% |
| Income taxes | 67/77 | €4,649 | €7,687 | +€3,038 | +65.4% |
| Profit (loss) for the period | 9904 | €15,591 | €27,766 | +€12,175 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,591 | €27,766 | +€12,175 | +78.1% |
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.