LAWSENSE: 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.
LAWSENSE
Largest movements
- Cash +€35,376
up €35,376 (+37.2%), from €95,040 to €130,416
mainly Net result for the year (+€81,857) and Depreciation (+€5,200)
- Receivables within one year +€16,535
up €16,535 (+58.1%), from €28,468 to €45,003
of which Trade receivables: +€16,537
- Tangible fixed assets -€5,200
down €5,200 (-30.8%), from €16,894 to €11,694
- Reserves +€81,857
up €81,857 (+75.3%), from €108,751 to €190,608
- Other debts -€13,539
down €13,539 (-46.0%), from €29,448 to €15,909
- Debts after one year -€12,048
down €12,048 (-76.7%), from €15,700 to €3,652
- Tax, wage and social debts -€10,358
down €10,358 (-26.8%), from €38,720 to €28,362
of which Taxes: -€10,358
- Gross operating margin -€26,926
down €26,926 (-29.4%), from €91,490 to €64,565
- Financial income +€24,462
up €24,462 (+132.0%), from €18,538 to €43,000
- Taxes -€6,275
down €6,275 (-28.5%), from €22,037 to €15,762
- Financial charges -€1,549
down €1,549 (-34.8%), from €4,446 to €2,897
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 | €211,773 | €258,606 | +€46,834 | +22.1% |
| Fixed assets | 21/28 | €87,749 | €82,549 | -€5,200 | -5.9% |
| Tangible fixed assets | 22/27 | €16,894 | €11,694 | -€5,200 | -30.8% |
| Furniture and vehicles | 24 | €16,894 | €11,694 | -€5,200 | -30.8% |
| Financial fixed assets | 28 | €70,855 | €70,855 | = | 0.0% |
| Current assets | 29/58 | €124,023 | €176,057 | +€52,034 | +42.0% |
| Amounts receivable within one year | 40/41 | €28,468 | €45,003 | +€16,535 | +58.1% |
| Trade receivables | 40 | €28,462 | €44,999 | +€16,537 | +58.1% |
| Other amounts receivable | 41 | €6 | €4 | -€1 | -24.1% |
| Cash at bank and in hand | 54/58 | €95,040 | €130,416 | +€35,376 | +37.2% |
| Deferred charges and accrued income | 490/1 | €516 | €638 | +€122 | +23.6% |
| Total equity and liabilities | 10/49 | €211,773 | €258,606 | +€46,834 | +22.1% |
| Equity | 10/15 | €113,751 | €195,608 | +€81,857 | +72.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €108,751 | €190,608 | +€81,857 | +75.3% |
| Distributable reserves | 133 | €108,751 | €190,608 | +€81,857 | +75.3% |
| Amounts payable | 17/49 | €98,021 | €62,998 | -€35,023 | -35.7% |
| Amounts payable after more than one year | 17 | €15,700 | €3,652 | -€12,048 | -76.7% |
| Financial debts | 170/4 | €15,700 | €3,652 | -€12,048 | -76.7% |
| Amounts payable within one year | 42/48 | €80,231 | €58,022 | -€22,209 | -27.7% |
| Current portion of amounts payable after more than one year | 42 | €11,581 | €12,048 | +€466 | +4.0% |
| Trade debts | 44 | €482 | €1,704 | +€1,222 | +253.4% |
| Suppliers | 440/4 | €482 | €1,704 | +€1,222 | +253.4% |
| Taxes, remuneration and social security | 45 | €38,720 | €28,362 | -€10,358 | -26.8% |
| Taxes | 450/3 | €38,720 | €28,362 | -€10,358 | -26.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €29,448 | €15,909 | -€13,539 | -46.0% |
| Accrued charges and deferred income | 492/3 | €2,090 | €1,324 | -€767 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,200 | €5,200 | = | 0.0% |
| Other operating charges | 640/8 | €2,094 | €1,849 | -€245 | -11.7% |
| Gross operating margin | 9900 | €91,490 | €64,565 | -€26,926 | -29.4% |
| Operating profit (loss) | 9901 | €84,197 | €57,516 | -€26,681 | -31.7% |
| Financial income | 75/76B | €18,538 | €43,000 | +€24,462 | +132.0% |
| Recurring financial income | 75 | €18,538 | €43,000 | +€24,462 | +132.0% |
| Financial charges | 65/66B | €4,446 | €2,897 | -€1,549 | -34.8% |
| Recurring financial charges | 65 | €4,446 | €2,897 | -€1,549 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €98,289 | €97,619 | -€670 | -0.7% |
| Income taxes | 67/77 | €22,037 | €15,762 | -€6,275 | -28.5% |
| Profit (loss) for the period | 9904 | €76,251 | €81,857 | +€5,606 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €76,251 | €81,857 | +€5,606 | +7.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.