LawRent: what changed
Two fiscal 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.
LawRent
Largest movements
- Cash +€93,512
up €93,512 (+236.1%), from €39,605 to €133,116
mainly Net result for the year (+€91,855) and Tax, wage and social debts (+€22,856)
- Receivables within one year +€22,530
up €22,530 (+198.6%), from €11,344 to €33,873
- Deferred charges and accrued income +€3,417
new in 2025: €3,417
- Tangible fixed assets +€1,921
up €1,921 (+76.2%), from €2,523 to €4,444
- Reserves +€91,855
up €91,855 (+307.4%), from €29,878 to €121,733
- Tax, wage and social debts +€22,856
up €22,856 (+138.8%), from €16,469 to €39,325
- Trade debts +€2,229
up €2,229 (+1160.4%), from €192 to €2,421
- Accrued charges and deferred income +€2,229
new in 2025: €2,229
- Debts after one year +€1,761
up €1,761 (+40.7%), from €4,327 to €6,088
- Gross operating margin +€82,235
up €82,235 (+197.3%), from €41,685 to €123,920
- Taxes +€17,262
up €17,262 (+223.0%), from €7,742 to €25,004
- Financial charges +€3,393
up €3,393 (+153.4%), from €2,211 to €5,605
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 | €54,867 | €175,796 | +€120,930 | +220.4% |
| Formation expenses | 20 | €1,396 | €946 | -€450 | -32.2% |
| Fixed assets | 21/28 | €2,523 | €4,444 | +€1,921 | +76.2% |
| Tangible fixed assets | 22/27 | €2,523 | €4,444 | +€1,921 | +76.2% |
| Furniture and vehicles | 24 | €2,523 | €4,444 | +€1,921 | +76.2% |
| Current assets | 29/58 | €50,948 | €170,406 | +€119,458 | +234.5% |
| Amounts receivable within one year | 40/41 | €11,344 | €33,873 | +€22,530 | +198.6% |
| Trade receivables | 40 | €11,344 | €33,873 | +€22,530 | +198.6% |
| Cash at bank and in hand | 54/58 | €39,605 | €133,116 | +€93,512 | +236.1% |
| Deferred charges and accrued income | 490/1 | - | €3,417 | +€3,417 | |
| Total equity and liabilities | 10/49 | €54,867 | €175,796 | +€120,930 | +220.4% |
| Equity | 10/15 | €33,878 | €125,733 | +€91,855 | +271.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €29,878 | €121,733 | +€91,855 | +307.4% |
| Distributable reserves | 133 | €29,878 | €121,733 | +€91,855 | +307.4% |
| Amounts payable | 17/49 | €20,989 | €50,063 | +€29,075 | +138.5% |
| Amounts payable after more than one year | 17 | €4,327 | €6,088 | +€1,761 | +40.7% |
| Other amounts payable | 178/9 | €4,327 | €6,088 | +€1,761 | +40.7% |
| Amounts payable within one year | 42/48 | €16,662 | €41,747 | +€25,085 | +150.6% |
| Trade debts | 44 | €192 | €2,421 | +€2,229 | +1160.4% |
| Suppliers | 440/4 | €192 | €2,421 | +€2,229 | +1160.4% |
| Taxes, remuneration and social security | 45 | €16,469 | €39,325 | +€22,856 | +138.8% |
| Taxes | 450/3 | €16,469 | €39,325 | +€22,856 | +138.8% |
| Accrued charges and deferred income | 492/3 | - | €2,229 | +€2,229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,854 | €1,386 | -€467 | -25.2% |
| Other operating charges | 640/8 | - | €75 | +€75 | |
| Gross operating margin | 9900 | €41,685 | €123,920 | +€82,235 | +197.3% |
| Operating profit (loss) | 9901 | €39,832 | €122,459 | +€82,627 | +207.4% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €2,211 | €5,605 | +€3,393 | +153.4% |
| Recurring financial charges | 65 | €2,211 | €5,605 | +€3,393 | +153.4% |
| Profit (loss) for the period before taxes | 9903 | €37,620 | €116,859 | +€79,238 | +210.6% |
| Income taxes | 67/77 | €7,742 | €25,004 | +€17,262 | +223.0% |
| Profit (loss) for the period | 9904 | €29,878 | €91,855 | +€61,976 | +207.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,878 | €91,855 | +€61,976 | +207.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.