LawPort: 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.
LawPort
Largest movements
- Cash -€34,142
down €34,142 (-18.8%), from €182,061 to €147,919
mainly Net result for the year (-€23,544) and Other debts (-€17,928)
- Tangible fixed assets -€5,770
no longer reported in 2025 (was €5,770)
- Profit (loss) carried forward -€23,544
down €23,544 (-123%), from -€19,142 to -€42,686
- Other debts -€17,928
down €17,928 (-14.3%), from €125,579 to €107,651
- Taxes +€1,609
no longer reported in 2025 (was -€1,609)
- Financial income +€1,308
new in 2025: €1,308
- Other operating charges +€747
up €747 (+219%), from €341 to €1,088
- Gross operating margin +€580
up €580 (+2.9%), from -€20,333 to -€19,753
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 | €189,911 | €150,119 | -€39,792 | -21.0% |
| Fixed assets | 21/28 | €6,020 | €250 | -€5,770 | -95.8% |
| Tangible fixed assets | 22/27 | €5,770 | - | -€5,770 | |
| Furniture and vehicles | 24 | €5,770 | - | -€5,770 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €183,891 | €149,869 | -€34,022 | -18.5% |
| Amounts receivable within one year | 40/41 | €862 | €585 | -€277 | -32.1% |
| Other amounts receivable | 41 | €862 | €585 | -€277 | -32.1% |
| Cash at bank and in hand | 54/58 | €182,061 | €147,919 | -€34,142 | -18.8% |
| Deferred charges and accrued income | 490/1 | €969 | €1,366 | +€397 | +40.9% |
| Total equity and liabilities | 10/49 | €189,911 | €150,119 | -€39,792 | -21.0% |
| Equity | 10/15 | €64,206 | €40,662 | -€23,544 | -36.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €80,348 | €80,348 | = | 0.0% |
| Distributable reserves | 133 | €80,348 | €80,348 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,142 | -€42,686 | -€23,544 | -123% |
| Amounts payable | 17/49 | €125,705 | €109,457 | -€16,248 | -12.9% |
| Amounts payable within one year | 42/48 | €125,705 | €109,457 | -€16,248 | -12.9% |
| Trade debts | 44 | €126 | €1,806 | +€1,680 | +1,333% |
| Suppliers | 440/4 | €126 | €1,806 | +€1,680 | +1,333% |
| Other amounts payable | 47/48 | €125,579 | €107,651 | -€17,928 | -14.3% |
| Other operating charges | 640/8 | €341 | €1,088 | +€747 | +219% |
| Non-recurring operating charges | 66A | - | €3,940 | +€3,940 | |
| Gross operating margin | 9900 | -€20,333 | -€19,753 | +€580 | +2.9% |
| Operating profit (loss) | 9901 | -€20,674 | -€24,781 | -€4,107 | -19.9% |
| Financial income | 75/76B | - | €1,308 | +€1,308 | |
| Recurring financial income | 75 | - | €1,308 | +€1,308 | |
| Financial charges | 65/66B | €77 | €70 | -€6 | -8.0% |
| Recurring financial charges | 65 | €77 | €70 | -€6 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,751 | -€23,544 | -€2,793 | -13.5% |
| Income taxes | 67/77 | -€1,609 | - | +€1,609 | |
| Profit (loss) for the period | 9904 | -€19,142 | -€23,544 | -€4,402 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,142 | -€23,544 | -€4,402 | -23.0% |
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 18 October 2026 via checked.be.