LEG Avocats: 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.
LEG Avocats
Largest movements
- Receivables within one year -€3,770
down €3,770 (-65.7%), from €5,736 to €1,966
of which Other amounts receivable: -€3,092
- Deferred charges and accrued income -€1,424
no longer reported in 2025 (was €1,424)
- Cash -€359
down €359 (-26.9%), from €1,334 to €975
mainly Other debts (-€4,857) and Trade debts (-€1,626)
- Tangible fixed assets -€127
no longer reported in 2025 (was €127)
- Other debts -€4,857
down €4,857 (-58.8%), from €8,265 to €3,408
- Trade debts -€1,626
down €1,626 (-68.1%), from €2,388 to €762
- Profit (loss) carried forward +€1,433
up €1,433 (+21.5%), from -€6,662 to -€5,229
- Current portion of long-term debt -€630
no longer reported in 2025 (was €630)
- Gross operating margin +€12,171
up €12,171, from -€10,361 to €1,810
- Depreciation -€1,011
no longer reported in 2025 (was €1,011)
- Financial charges -€155
down €155 (-29.2%), from €532 to €376
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 | €8,621 | €2,941 | -€5,680 | -65.9% |
| Fixed assets | 21/28 | €127 | - | -€127 | |
| Tangible fixed assets | 22/27 | €127 | - | -€127 | |
| Furniture and vehicles | 24 | €127 | - | -€127 | |
| Current assets | 29/58 | €8,494 | €2,941 | -€5,553 | -65.4% |
| Amounts receivable within one year | 40/41 | €5,736 | €1,966 | -€3,770 | -65.7% |
| Trade receivables | 40 | €2,610 | €1,932 | -€678 | -26.0% |
| Other amounts receivable | 41 | €3,126 | €34 | -€3,092 | -98.9% |
| Cash at bank and in hand | 54/58 | €1,334 | €975 | -€359 | -26.9% |
| Deferred charges and accrued income | 490/1 | €1,424 | - | -€1,424 | |
| Total equity and liabilities | 10/49 | €8,621 | €2,941 | -€5,680 | -65.9% |
| Equity | 10/15 | -€2,662 | -€1,229 | +€1,433 | +53.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,662 | -€5,229 | +€1,433 | +21.5% |
| Amounts payable | 17/49 | €11,283 | €4,170 | -€7,114 | -63.0% |
| Amounts payable within one year | 42/48 | €11,283 | €4,170 | -€7,114 | -63.0% |
| Current portion of amounts payable after more than one year | 42 | €630 | - | -€630 | |
| Trade debts | 44 | €2,388 | €762 | -€1,626 | -68.1% |
| Suppliers | 440/4 | €2,388 | €762 | -€1,626 | -68.1% |
| Other amounts payable | 47/48 | €8,265 | €3,408 | -€4,857 | -58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,011 | - | -€1,011 | |
| Gross operating margin | 9900 | -€10,361 | €1,810 | +€12,171 | |
| Operating profit (loss) | 9901 | -€11,372 | €1,810 | +€13,182 | |
| Financial charges | 65/66B | €532 | €376 | -€155 | -29.2% |
| Recurring financial charges | 65 | €532 | €376 | -€155 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,903 | €1,433 | +€13,337 | |
| Income taxes | 67/77 | €68 | - | -€68 | |
| Profit (loss) for the period | 9904 | -€11,971 | €1,433 | +€13,405 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,971 | €1,433 | +€13,405 |
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 27 October 2026 via checked.be.