LAWLIX: 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.
LAWLIX
Largest movements
- Tangible fixed assets -€7,778
down €7,778 (-90.1%), from €8,630 to €852
of which Furniture and vehicles: -€7,494
- Receivables within one year +€7,705
new in 2025: €7,705
- Cash -€4,026
down €4,026 (-8.9%), from €45,437 to €41,411
mainly Contributions, distributions and other (-€9,000) and Receivables within one year (-€7,705)
- Current portion of long-term debt -€6,173
no longer reported in 2025 (was €6,173)
- Other debts +€3,501
up €3,501 (+7.6%), from €46,163 to €49,664
- Gross operating margin -€19,092
down €19,092 (-68.9%), from €27,724 to €8,632
- Taxes -€4,861
down €4,861 (-87.5%), from €5,558 to €697
- Financial income -€842
down €842 (-7.0%), from €12,049 to €11,207
- Depreciation -€647
down €647 (-7.7%), from €8,425 to €7,778
- Other operating charges +€293
up €293 (+32.8%), from €893 to €1,186
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 | €166,951 | €162,982 | -€3,969 | -2.4% |
| Fixed assets | 21/28 | €119,591 | €111,813 | -€7,778 | -6.5% |
| Tangible fixed assets | 22/27 | €8,630 | €852 | -€7,778 | -90.1% |
| Furniture and vehicles | 24 | €7,494 | - | -€7,494 | |
| Other tangible fixed assets | 26 | €1,136 | €852 | -€284 | -25.0% |
| Financial fixed assets | 28 | €110,961 | €110,961 | = | 0.0% |
| Current assets | 29/58 | €47,360 | €51,169 | +€3,809 | +8.0% |
| Amounts receivable within one year | 40/41 | - | €7,705 | +€7,705 | |
| Other amounts receivable | 41 | - | €7,705 | +€7,705 | |
| Cash at bank and in hand | 54/58 | €45,437 | €41,411 | -€4,026 | -8.9% |
| Deferred charges and accrued income | 490/1 | €1,923 | €2,053 | +€130 | +6.8% |
| Total equity and liabilities | 10/49 | €166,951 | €162,982 | -€3,969 | -2.4% |
| Equity | 10/15 | €103,748 | €104,199 | +€451 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,148 | €85,599 | +€451 | +0.5% |
| Distributable reserves | 133 | €85,148 | €85,599 | +€451 | +0.5% |
| Amounts payable | 17/49 | €63,203 | €58,783 | -€4,420 | -7.0% |
| Amounts payable within one year | 42/48 | €63,203 | €58,783 | -€4,420 | -7.0% |
| Current portion of amounts payable after more than one year | 42 | €6,173 | - | -€6,173 | |
| Trade debts | 44 | €1,714 | €873 | -€841 | -49.1% |
| Suppliers | 440/4 | €1,714 | €873 | -€841 | -49.1% |
| Taxes, remuneration and social security | 45 | €9,153 | €8,246 | -€907 | -9.9% |
| Taxes | 450/3 | €6,653 | €5,746 | -€907 | -13.6% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €46,163 | €49,664 | +€3,501 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,425 | €7,778 | -€647 | -7.7% |
| Other operating charges | 640/8 | €893 | €1,186 | +€293 | +32.8% |
| Gross operating margin | 9900 | €27,724 | €8,632 | -€19,092 | -68.9% |
| Operating profit (loss) | 9901 | €18,406 | -€332 | -€18,738 | |
| Financial income | 75/76B | €12,049 | €11,207 | -€842 | -7.0% |
| Recurring financial income | 75 | €12,049 | €11,207 | -€842 | -7.0% |
| Financial charges | 65/66B | €796 | €727 | -€69 | -8.7% |
| Recurring financial charges | 65 | €796 | €727 | -€69 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €29,659 | €10,148 | -€19,511 | -65.8% |
| Income taxes | 67/77 | €5,558 | €697 | -€4,861 | -87.5% |
| Profit (loss) for the period | 9904 | €24,101 | €9,451 | -€14,650 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,101 | €9,451 | -€14,650 | -60.8% |
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 27 October 2026 via checked.be.