LAWSTUD.IO: 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.
LAWSTUD.IO
Largest movements
- Receivables within one year -€50,336
down €50,336 (-74.2%), from €67,841 to €17,505
of which Trade receivables: -€53,364
- Intangible fixed assets -€4,933
down €4,933 (-5.2%), from €95,005 to €90,072
- Cash -€3,361
down €3,361 (-59.1%), from €5,686 to €2,325
mainly Accrued charges and deferred income (-€29,000) and Investment in fixed assets (net) (-€26,410)
- Accrued charges and deferred income -€29,000
down €29,000 (-100.0%), from €29,000 to €0
- Profit (loss) carried forward -€18,037
down €18,037 (-15.7%), from €114,913 to €96,876
- Other debts -€14,477
down €14,477 (-100.0%), from €14,477 to €0
- Trade debts +€2,668
up €2,668 (+24.7%), from €10,819 to €13,487
- Gross operating margin -€9,265
down €9,265 (-25.9%), from €35,809 to €26,545
- Depreciation +€4,062
up €4,062 (+14.9%), from €27,280 to €31,342
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 | €169,210 | €110,364 | -€58,846 | -34.8% |
| Fixed assets | 21/28 | €95,005 | €90,072 | -€4,933 | -5.2% |
| Intangible fixed assets | 21 | €95,005 | €90,072 | -€4,933 | -5.2% |
| Current assets | 29/58 | €74,205 | €20,292 | -€53,913 | -72.7% |
| Amounts receivable within one year | 40/41 | €67,841 | €17,505 | -€50,336 | -74.2% |
| Trade receivables | 40 | €63,248 | €9,884 | -€53,364 | -84.4% |
| Other amounts receivable | 41 | €4,593 | €7,621 | +€3,028 | +65.9% |
| Cash at bank and in hand | 54/58 | €5,686 | €2,325 | -€3,361 | -59.1% |
| Deferred charges and accrued income | 490/1 | €678 | €462 | -€216 | -31.9% |
| Total equity and liabilities | 10/49 | €169,210 | €110,364 | -€58,846 | -34.8% |
| Equity | 10/15 | €114,913 | €96,876 | -€18,037 | -15.7% |
| Profit (loss) carried forward | 14 | €114,913 | €96,876 | -€18,037 | -15.7% |
| Amounts payable | 17/49 | €54,296 | €13,487 | -€40,809 | -75.2% |
| Amounts payable within one year | 42/48 | €25,296 | €13,487 | -€11,809 | -46.7% |
| Trade debts | 44 | €10,819 | €13,487 | +€2,668 | +24.7% |
| Suppliers | 440/4 | €10,819 | €13,487 | +€2,668 | +24.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,477 | €0 | -€14,477 | -100.0% |
| Accrued charges and deferred income | 492/3 | €29,000 | €0 | -€29,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,280 | €31,342 | +€4,062 | +14.9% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Non-recurring operating charges | 66A | - | €11,938 | +€11,938 | |
| Gross operating margin | 9900 | €35,809 | €26,545 | -€9,265 | -25.9% |
| Operating profit (loss) | 9901 | €8,465 | -€16,801 | -€25,267 | |
| Financial income | 75/76B | €37 | €109 | +€71 | +191.4% |
| Recurring financial income | 75 | €37 | €109 | +€71 | +191.4% |
| Financial charges | 65/66B | €1,128 | €1,345 | +€217 | +19.2% |
| Recurring financial charges | 65 | €1,128 | €1,345 | +€217 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | €7,375 | -€18,037 | -€25,412 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €7,375 | -€18,037 | -€25,412 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,375 | -€18,037 | -€25,412 |
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 9 October 2026 via checked.be.