Lawyered: 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.
Lawyered
Largest movements
- Receivables within one year +€18,920
up €18,920 (+352%), from €5,381 to €24,301
of which Trade receivables: +€19,667
- Cash -€13,935
down €13,935 (-35.9%), from €38,849 to €24,914
mainly Contributions, distributions and other (-€81,196) and Receivables within one year (-€18,920)
- Tangible fixed assets -€12,524
down €12,524 (-40.1%), from €31,242 to €18,718
of which Furniture and vehicles: -€12,284
- Profit (loss) carried forward -€41,363
no longer reported in 2025 (was €41,363)
- Other debts +€35,220
up €35,220 (+214%), from €16,429 to €51,649
- Trade debts -€1,421
down €1,421 (-59.7%), from €2,380 to €960
- Gross operating margin +€30,327
up €30,327 (+82.1%), from €36,950 to €67,277
- Taxes +€7,022
up €7,022 (+100%), from €6,992 to €14,014
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 | €75,950 | €68,567 | -€7,383 | -9.7% |
| Fixed assets | 21/28 | €31,242 | €18,718 | -€12,524 | -40.1% |
| Tangible fixed assets | 22/27 | €31,242 | €18,718 | -€12,524 | -40.1% |
| Plant, machinery and equipment | 23 | €655 | €414 | -€240 | -36.7% |
| Furniture and vehicles | 24 | €30,587 | €18,303 | -€12,284 | -40.2% |
| Current assets | 29/58 | €44,708 | €49,849 | +€5,141 | +11.5% |
| Amounts receivable within one year | 40/41 | €5,381 | €24,301 | +€18,920 | +352% |
| Trade receivables | 40 | €4,634 | €24,301 | +€19,667 | +424% |
| Other amounts receivable | 41 | €747 | - | -€747 | |
| Cash at bank and in hand | 54/58 | €38,849 | €24,914 | -€13,935 | -35.9% |
| Deferred charges and accrued income | 490/1 | €478 | €634 | +€156 | +32.6% |
| Total equity and liabilities | 10/49 | €75,950 | €68,567 | -€7,383 | -9.7% |
| Equity | 10/15 | €49,040 | €7,676 | -€41,363 | -84.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €6,176 | €6,176 | = | 0.0% |
| Distributable reserves | 133 | €6,176 | €6,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,363 | - | -€41,363 | |
| Amounts payable | 17/49 | €26,910 | €60,891 | +€33,980 | +126% |
| Amounts payable within one year | 42/48 | €26,574 | €60,219 | +€33,644 | +127% |
| Trade debts | 44 | €2,380 | €960 | -€1,421 | -59.7% |
| Suppliers | 440/4 | €2,380 | €960 | -€1,421 | -59.7% |
| Taxes, remuneration and social security | 45 | €7,764 | €7,610 | -€154 | -2.0% |
| Taxes | 450/3 | €7,764 | €7,610 | -€154 | -2.0% |
| Other amounts payable | 47/48 | €16,429 | €51,649 | +€35,220 | +214% |
| Accrued charges and deferred income | 492/3 | €336 | €672 | +€336 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,568 | €12,524 | -€44 | -0.3% |
| Other operating charges | 640/8 | €513 | €764 | +€251 | +48.9% |
| Gross operating margin | 9900 | €36,950 | €67,277 | +€30,327 | +82.1% |
| Operating profit (loss) | 9901 | €23,868 | €53,988 | +€30,120 | +126% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €208 | €142 | -€66 | -31.9% |
| Recurring financial charges | 65 | €208 | €142 | -€66 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €23,660 | €53,846 | +€30,186 | +128% |
| Income taxes | 67/77 | €6,992 | €14,014 | +€7,022 | +100% |
| Profit (loss) for the period | 9904 | €16,668 | €39,832 | +€23,165 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €16,668 | €39,832 | +€23,165 | +139% |
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 24 October 2026 via checked.be.