LAWRIKA: 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.
LAWRIKA
Largest movements
- Receivables after one year +€42,242
up €42,242 (+70.4%), from €60,000 to €102,242
- Tangible fixed assets +€17,225
new in 2025: €17,225
of which Other tangible fixed assets: +€16,540
- Cash -€14,290
down €14,290 (-23.7%), from €60,267 to €45,977
mainly Receivables after one year (-€42,242) and Investment in fixed assets (net) (-€17,660)
- Receivables within one year +€2,168
new in 2025: €2,168
- Profit (loss) carried forward +€30,066
up €30,066 (+38.8%), from €77,587 to €107,653
- Other debts +€19,287
up €19,287 (+122%), from €15,784 to €35,071
- Tax, wage and social debts -€5,469
down €5,469 (-25.2%), from €21,712 to €16,244
of which Taxes: -€5,469
- Trade debts +€2,488
up €2,488 (+78.8%), from €3,156 to €5,644
- Gross operating margin -€19,754
down €19,754 (-35.1%), from €56,354 to €36,600
- Taxes -€4,667
down €4,667 (-37.1%), from €12,579 to €7,912
- Financial income +€1,339
up €1,339 (+138%), from €973 to €2,312
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 | €121,240 | €167,612 | +€46,372 | +38.2% |
| Fixed assets | 21/28 | - | €17,225 | +€17,225 | |
| Tangible fixed assets | 22/27 | - | €17,225 | +€17,225 | |
| Furniture and vehicles | 24 | - | €685 | +€685 | |
| Other tangible fixed assets | 26 | - | €16,540 | +€16,540 | |
| Current assets | 29/58 | €121,240 | €150,387 | +€29,147 | +24.0% |
| Amounts receivable after more than one year | 29 | €60,000 | €102,242 | +€42,242 | +70.4% |
| Other amounts receivable | 291 | €60,000 | €102,242 | +€42,242 | +70.4% |
| Amounts receivable within one year | 40/41 | - | €2,168 | +€2,168 | |
| Trade receivables | 40 | - | €2,168 | +€2,168 | |
| Cash at bank and in hand | 54/58 | €60,267 | €45,977 | -€14,290 | -23.7% |
| Deferred charges and accrued income | 490/1 | €973 | €0 | -€973 | -100% |
| Total equity and liabilities | 10/49 | €121,240 | €167,612 | +€46,372 | +38.2% |
| Equity | 10/15 | €80,587 | €110,653 | +€30,066 | +37.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,587 | €107,653 | +€30,066 | +38.8% |
| Amounts payable | 17/49 | €40,653 | €56,959 | +€16,306 | +40.1% |
| Amounts payable within one year | 42/48 | €40,653 | €56,959 | +€16,306 | +40.1% |
| Trade debts | 44 | €3,156 | €5,644 | +€2,488 | +78.8% |
| Suppliers | 440/4 | €3,156 | €5,644 | +€2,488 | +78.8% |
| Taxes, remuneration and social security | 45 | €21,712 | €16,244 | -€5,469 | -25.2% |
| Taxes | 450/3 | €18,892 | €13,424 | -€5,469 | -28.9% |
| Remuneration and social security | 454/9 | €2,820 | €2,820 | = | 0.0% |
| Other amounts payable | 47/48 | €15,784 | €35,071 | +€19,287 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €435 | +€435 | |
| Other operating charges | 640/8 | €0 | €400 | +€400 | |
| Gross operating margin | 9900 | €56,354 | €36,600 | -€19,754 | -35.1% |
| Operating profit (loss) | 9901 | €56,354 | €35,765 | -€20,589 | -36.5% |
| Financial income | 75/76B | €973 | €2,312 | +€1,339 | +138% |
| Recurring financial income | 75 | €973 | €2,312 | +€1,339 | +138% |
| Financial charges | 65/66B | €60 | €100 | +€40 | +65.8% |
| Recurring financial charges | 65 | €60 | €100 | +€40 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €57,267 | €37,977 | -€19,290 | -33.7% |
| Income taxes | 67/77 | €12,579 | €7,912 | -€4,667 | -37.1% |
| Profit (loss) for the period | 9904 | €44,688 | €30,066 | -€14,623 | -32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,688 | €30,066 | -€14,623 | -32.7% |
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 22 October 2026 via checked.be.