Legal+: 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.
Legal+
Largest movements
- Cash -€26,064
down €26,064 (-49.3%), from €52,834 to €26,771
mainly Contributions, distributions and other (-€33,134) and Net result for the year (-€10,591)
- Receivables within one year +€3,604
up €3,604 (+12.6%), from €28,681 to €32,285
of which Other amounts receivable: +€6,130
- Tangible fixed assets -€1,399
down €1,399 (-42.9%), from €3,261 to €1,862
of which Other tangible fixed assets: -€850
- Reserves -€43,725
no longer reported in 2025 (was €43,725)
- Other debts +€23,611
up €23,611 (+208%), from €11,350 to €34,961
- Tax, wage and social debts -€3,645
down €3,645 (-13.4%), from €27,298 to €23,653
of which Taxes: -€2,836
- Gross operating margin -€30,161
down €30,161 (-46.8%), from €64,443 to €34,283
- Taxes -€6,116
no longer reported in 2025 (was €6,116)
- Staff costs +€1,746
up €1,746 (+4.2%), from €41,086 to €42,832
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 | €85,311 | €61,657 | -€23,654 | -27.7% |
| Fixed assets | 21/28 | €3,261 | €1,862 | -€1,399 | -42.9% |
| Tangible fixed assets | 22/27 | €3,261 | €1,862 | -€1,399 | -42.9% |
| Plant, machinery and equipment | 23 | €997 | €448 | -€549 | -55.1% |
| Other tangible fixed assets | 26 | €2,264 | €1,414 | -€850 | -37.6% |
| Current assets | 29/58 | €82,050 | €59,795 | -€22,255 | -27.1% |
| Amounts receivable within one year | 40/41 | €28,681 | €32,285 | +€3,604 | +12.6% |
| Trade receivables | 40 | €26,729 | €24,203 | -€2,526 | -9.4% |
| Other amounts receivable | 41 | €1,952 | €8,082 | +€6,130 | +314% |
| Cash at bank and in hand | 54/58 | €52,834 | €26,771 | -€26,064 | -49.3% |
| Deferred charges and accrued income | 490/1 | €535 | €739 | +€205 | +38.2% |
| Total equity and liabilities | 10/49 | €85,311 | €61,657 | -€23,654 | -27.7% |
| Equity | 10/15 | €44,725 | €1,000 | -€43,725 | -97.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,725 | - | -€43,725 | |
| Distributable reserves | 133 | €43,725 | - | -€43,725 | |
| Amounts payable | 17/49 | €40,586 | €60,657 | +€20,071 | +49.5% |
| Amounts payable within one year | 42/48 | €39,321 | €59,407 | +€20,085 | +51.1% |
| Trade debts | 44 | €673 | €792 | +€119 | +17.6% |
| Suppliers | 440/4 | €673 | €792 | +€119 | +17.6% |
| Taxes, remuneration and social security | 45 | €27,298 | €23,653 | -€3,645 | -13.4% |
| Taxes | 450/3 | €14,549 | €11,713 | -€2,836 | -19.5% |
| Remuneration and social security | 454/9 | €12,748 | €11,940 | -€808 | -6.3% |
| Other amounts payable | 47/48 | €11,350 | €34,961 | +€23,611 | +208% |
| Accrued charges and deferred income | 492/3 | €1,264 | €1,250 | -€14 | -1.1% |
| Remuneration, social security and pensions | 62 | €41,086 | €42,832 | +€1,746 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,870 | €1,399 | -€472 | -25.2% |
| Other operating charges | 640/8 | €847 | €829 | -€18 | -2.1% |
| Gross operating margin | 9900 | €64,443 | €34,283 | -€30,161 | -46.8% |
| Operating profit (loss) | 9901 | €20,640 | -€10,777 | -€31,417 | |
| Financial income | 75/76B | €227 | €292 | +€65 | +28.6% |
| Recurring financial income | 75 | €227 | €292 | +€65 | +28.6% |
| Financial charges | 65/66B | €95 | €107 | +€11 | +11.6% |
| Recurring financial charges | 65 | €95 | €107 | +€11 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €20,772 | -€10,591 | -€31,363 | |
| Income taxes | 67/77 | €6,116 | - | -€6,116 | |
| Profit (loss) for the period | 9904 | €14,656 | -€10,591 | -€25,247 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,656 | -€10,591 | -€25,247 |
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 31 October 2026 via checked.be.