LAWPROFILE CONSULTING: 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.
LAWPROFILE CONSULTING
Largest movements
- Receivables within one year +€49,839
up €49,839 (+89.5%), from €55,679 to €105,518
- Cash +€20,786
up €20,786 (+5,031%), from €413 to €21,200
mainly Debts after one year (+€78,600) and Net result for the year (+€36,555)
- Debts after one year +€78,600
new in 2026: €78,600
- Reserves +€40,000
up €40,000 (+58.8%), from €68,000 to €108,000
- Other debts -€29,600
no longer reported in 2026 (was €29,600)
- Trade debts -€17,680
down €17,680 (-46.4%), from €38,091 to €20,411
- Provisions +€105,113
no longer reported in 2026 (was -€105,113)
- Write-downs -€61,468
no longer reported in 2026 (was €61,468)
- Financial charges +€11,707
up €11,707 (+175%), from €6,704 to €18,412
- Taxes -€9,214
down €9,214 (-37.0%), from €24,922 to €15,708
- Gross operating margin +€7,054
up €7,054 (+12.3%), from €57,563 to €64,617
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €275,906 | €345,023 | +€69,117 | +25.1% |
| Fixed assets | 21/28 | €216,083 | €215,626 | -€456 | -0.2% |
| Tangible fixed assets | 22/27 | €216,083 | €215,626 | -€456 | -0.2% |
| Furniture and vehicles | 24 | €216,083 | €215,626 | -€456 | -0.2% |
| Current assets | 29/58 | €59,823 | €129,396 | +€69,573 | +116% |
| Amounts receivable within one year | 40/41 | €55,679 | €105,518 | +€49,839 | +89.5% |
| Other amounts receivable | 41 | €55,679 | €105,518 | +€49,839 | +89.5% |
| Cash at bank and in hand | 54/58 | €413 | €21,200 | +€20,786 | +5,031% |
| Deferred charges and accrued income | 490/1 | €3,731 | €2,679 | -€1,052 | -28.2% |
| Total equity and liabilities | 10/49 | €275,906 | €345,023 | +€69,117 | +25.1% |
| Equity | 10/15 | €160,974 | €197,529 | +€36,555 | +22.7% |
| Contributions | 10/11 | €88,600 | €88,600 | = | 0.0% |
| Reserves | 13 | €68,000 | €108,000 | +€40,000 | +58.8% |
| Distributable reserves | 133 | €68,000 | €108,000 | +€40,000 | +58.8% |
| Profit (loss) carried forward | 14 | €4,374 | €929 | -€3,445 | -78.8% |
| Amounts payable | 17/49 | €114,933 | €147,494 | +€32,561 | +28.3% |
| Amounts payable after more than one year | 17 | - | €78,600 | +€78,600 | |
| Other amounts payable | 178/9 | - | €78,600 | +€78,600 | |
| Amounts payable within one year | 42/48 | €114,933 | €68,894 | -€46,039 | -40.1% |
| Trade debts | 44 | €38,091 | €20,411 | -€17,680 | -46.4% |
| Suppliers | 440/4 | €38,091 | €20,411 | -€17,680 | -46.4% |
| Taxes, remuneration and social security | 45 | €47,242 | €48,483 | +€1,242 | +2.6% |
| Taxes | 450/3 | €47,242 | €48,483 | +€1,242 | +2.6% |
| Other amounts payable | 47/48 | €29,600 | - | -€29,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €456 | €456 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €61,468 | - | -€61,468 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€105,113 | - | +€105,113 | |
| Other operating charges | 640/8 | €2,485 | €544 | -€1,941 | -78.1% |
| Gross operating margin | 9900 | €57,563 | €64,617 | +€7,054 | +12.3% |
| Operating profit (loss) | 9901 | €98,266 | €63,617 | -€34,650 | -35.3% |
| Financial income | 75/76B | €2,047 | €7,058 | +€5,011 | +245% |
| Recurring financial income | 75 | €2,047 | €7,058 | +€5,011 | +245% |
| Financial charges | 65/66B | €6,704 | €18,412 | +€11,707 | +175% |
| Recurring financial charges | 65 | €6,704 | €18,412 | +€11,707 | +175% |
| Profit (loss) for the period before taxes | 9903 | €93,610 | €52,263 | -€41,346 | -44.2% |
| Income taxes | 67/77 | €24,922 | €15,708 | -€9,214 | -37.0% |
| Profit (loss) for the period | 9904 | €68,688 | €36,555 | -€32,132 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €68,688 | €36,555 | -€32,132 | -46.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.