LAWYER UP: what changed
LAWYER UP
Largest movements
- Receivables within one year +€33,588
up €33,588 (+343%), from €9,779 to €43,367
of which Trade receivables: +€33,883
- Cash -€5,792
down €5,792 (-11.3%), from €51,372 to €45,580
mainly Receivables within one year (-€33,588) and Tax, wage and social debts (-€13,657)
- Tangible fixed assets -€4,267
down €4,267 (-52.6%), from €8,109 to €3,842
- Reserves +€15,120
up €15,120 (+44.5%), from €33,960 to €49,080
- Tax, wage and social debts -€13,657
down €13,657 (-55.2%), from €24,749 to €11,092
of which Taxes: -€11,093
- Trade debts +€12,326
up €12,326 (+273%), from €4,521 to €16,847
- Other debts +€10,020
up €10,020 (+849%), from €1,180 to €11,200
- Staff costs -€12,128
down €12,128 (-27.9%), from €43,514 to €31,386
- Gross operating margin -€7,780
down €7,780 (-11.5%), from €67,904 to €60,124
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,410 | €93,220 | +€23,810 | +34.3% |
| Fixed assets | 21/28 | €8,109 | €3,842 | -€4,267 | -52.6% |
| Tangible fixed assets | 22/27 | €8,109 | €3,842 | -€4,267 | -52.6% |
| Furniture and vehicles | 24 | €8,109 | €3,842 | -€4,267 | -52.6% |
| Current assets | 29/58 | €61,302 | €89,378 | +€28,076 | +45.8% |
| Amounts receivable within one year | 40/41 | €9,779 | €43,367 | +€33,588 | +343% |
| Trade receivables | 40 | €8,867 | €42,750 | +€33,883 | +382% |
| Other amounts receivable | 41 | €912 | €617 | -€295 | -32.3% |
| Cash at bank and in hand | 54/58 | €51,372 | €45,580 | -€5,792 | -11.3% |
| Deferred charges and accrued income | 490/1 | €152 | €432 | +€280 | +185% |
| Total equity and liabilities | 10/49 | €69,410 | €93,220 | +€23,810 | +34.3% |
| Equity | 10/15 | €38,960 | €54,080 | +€15,120 | +38.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,960 | €49,080 | +€15,120 | +44.5% |
| Distributable reserves | 133 | €33,960 | €49,080 | +€15,120 | +44.5% |
| Amounts payable | 17/49 | €30,451 | €39,140 | +€8,689 | +28.5% |
| Amounts payable within one year | 42/48 | €30,451 | €39,140 | +€8,689 | +28.5% |
| Trade debts | 44 | €4,521 | €16,847 | +€12,326 | +273% |
| Suppliers | 440/4 | €4,521 | €16,847 | +€12,326 | +273% |
| Taxes, remuneration and social security | 45 | €24,749 | €11,092 | -€13,657 | -55.2% |
| Taxes | 450/3 | €18,310 | €7,217 | -€11,093 | -60.6% |
| Remuneration and social security | 454/9 | €6,439 | €3,875 | -€2,564 | -39.8% |
| Other amounts payable | 47/48 | €1,180 | €11,200 | +€10,020 | +849% |
| Remuneration, social security and pensions | 62 | €43,514 | €31,386 | -€12,128 | -27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,954 | €4,267 | +€313 | +7.9% |
| Other operating charges | 640/8 | €1,103 | €1,486 | +€383 | +34.7% |
| Gross operating margin | 9900 | €67,904 | €60,124 | -€7,780 | -11.5% |
| Operating profit (loss) | 9901 | €19,333 | €22,985 | +€3,652 | +18.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €881 | €996 | +€115 | +13.1% |
| Recurring financial charges | 65 | €881 | €996 | +€115 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €18,452 | €21,993 | +€3,540 | +19.2% |
| Income taxes | 67/77 | €7,119 | €6,873 | -€247 | -3.5% |
| Profit (loss) for the period | 9904 | €11,333 | €15,120 | +€3,787 | +33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,333 | €15,120 | +€3,787 | +33.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.