LAWCORNER: 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.
LAWCORNER
Largest movements
- Receivables within one year +€11,090
up €11,090 (+2004.9%), from €553 to €11,643
of which Trade receivables: +€11,448
- Tangible fixed assets -€6,162
down €6,162 (-56.2%), from €10,956 to €4,794
of which Furniture and vehicles: -€5,832
- Cash -€3,441
down €3,441 (-75.0%), from €4,588 to €1,147
mainly Receivables within one year (-€11,090) and Contributions, distributions and other (-€2,500)
- Deferred charges and accrued income +€837
up €837 (+57.8%), from €1,449 to €2,286
- Tax, wage and social debts +€4,609
up €4,609, from €0 to €4,609
of which Taxes: +€3,509
- Other debts +€2,123
up €2,123 (+68.0%), from €3,123 to €5,246
- Debts after one year -€1,954
down €1,954 (-100.0%), from €1,954 to €0
- Current portion of long-term debt -€1,927
down €1,927 (-49.7%), from €3,881 to €1,954
- Profit (loss) carried forward -€552
down €552 (-94.6%), from €583 to €31
- Gross operating margin +€3,789
up €3,789 (+52.2%), from €7,257 to €11,046
- Write-downs -€900
new in 2025: -€900
- Taxes +€798
up €798 (+55.1%), from €1,449 to €2,248
- Other operating charges +€793
up €793 (+120.8%), from €657 to €1,450
- Depreciation -€332
down €332 (-5.1%), from €6,494 to €6,162
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 | €17,545 | €19,870 | +€2,324 | +13.2% |
| Fixed assets | 21/28 | €10,956 | €4,794 | -€6,162 | -56.2% |
| Tangible fixed assets | 22/27 | €10,956 | €4,794 | -€6,162 | -56.2% |
| Plant, machinery and equipment | 23 | €276 | €148 | -€129 | -46.6% |
| Furniture and vehicles | 24 | €8,957 | €3,126 | -€5,832 | -65.1% |
| Other tangible fixed assets | 26 | €1,722 | €1,521 | -€202 | -11.7% |
| Current assets | 29/58 | €6,589 | €15,076 | +€8,487 | +128.8% |
| Amounts receivable within one year | 40/41 | €553 | €11,643 | +€11,090 | +2004.9% |
| Trade receivables | 40 | €189 | €11,637 | +€11,448 | +6057.1% |
| Other amounts receivable | 41 | €364 | €6 | -€358 | -98.2% |
| Cash at bank and in hand | 54/58 | €4,588 | €1,147 | -€3,441 | -75.0% |
| Deferred charges and accrued income | 490/1 | €1,449 | €2,286 | +€837 | +57.8% |
| Total equity and liabilities | 10/49 | €17,545 | €19,870 | +€2,324 | +13.2% |
| Equity | 10/15 | €8,083 | €7,531 | -€552 | -6.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €583 | €31 | -€552 | -94.6% |
| Amounts payable | 17/49 | €9,462 | €12,338 | +€2,876 | +30.4% |
| Amounts payable after more than one year | 17 | €1,954 | €0 | -€1,954 | -100.0% |
| Financial debts | 170/4 | €1,954 | €0 | -€1,954 | -100.0% |
| Amounts payable within one year | 42/48 | €7,479 | €12,146 | +€4,667 | +62.4% |
| Current portion of amounts payable after more than one year | 42 | €3,881 | €1,954 | -€1,927 | -49.7% |
| Trade debts | 44 | €475 | €337 | -€138 | -29.0% |
| Suppliers | 440/4 | €475 | €337 | -€138 | -29.0% |
| Taxes, remuneration and social security | 45 | €0 | €4,609 | +€4,609 | |
| Taxes | 450/3 | €0 | €3,509 | +€3,509 | |
| Remuneration and social security | 454/9 | €0 | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €3,123 | €5,246 | +€2,123 | +68.0% |
| Accrued charges and deferred income | 492/3 | €30 | €192 | +€162 | +547.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,494 | €6,162 | -€332 | -5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€900 | -€900 | |
| Other operating charges | 640/8 | €657 | €1,450 | +€793 | +120.8% |
| Gross operating margin | 9900 | €7,257 | €11,046 | +€3,789 | +52.2% |
| Operating profit (loss) | 9901 | €107 | €4,334 | +€4,227 | +3957.7% |
| Financial income | 75/76B | €16 | €13 | -€3 | -21.6% |
| Recurring financial income | 75 | €16 | €13 | -€3 | -21.6% |
| Financial charges | 65/66B | €139 | €151 | +€11 | +8.1% |
| Recurring financial charges | 65 | €139 | €151 | +€11 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€17 | €4,196 | +€4,212 | |
| Income taxes | 67/77 | €1,449 | €2,248 | +€798 | +55.1% |
| Profit (loss) for the period | 9904 | -€1,466 | €1,948 | +€3,414 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,466 | €1,948 | +€3,414 |
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 11 October 2026 via checked.be.