LEGAL EAGLE: what changed
LEGAL EAGLE
Largest movements
- Receivables within one year +€7,558
up €7,558 (+855%), from €884 to €8,442
of which Other amounts receivable: +€7,494
- Deferred charges and accrued income -€4,174
down €4,174 (-94.9%), from €4,398 to €223
- Cash -€3,054
down €3,054 (-5.9%), from €51,434 to €48,379
mainly Contributions, distributions and other (-€74,131) and Tax, wage and social debts (-€16,635)
- Tangible fixed assets -€1,325
down €1,325 (-15.0%), from €8,857 to €7,532
- Other debts +€19,247
up €19,247 (+56.2%), from €34,256 to €53,503
- Tax, wage and social debts -€16,635
down €16,635 (-77.2%), from €21,556 to €4,921
- Trade debts -€3,657
down €3,657 (-57.5%), from €6,363 to €2,706
- Gross operating margin +€22,487
up €22,487 (+30.1%), from €74,728 to €97,215
- Taxes +€4,807
up €4,807 (+32.0%), from €15,032 to €19,839
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,573 | €64,578 | -€996 | -1.5% |
| Formation expenses | 20 | €1 | €1 | = | 0.0% |
| Fixed assets | 21/28 | €8,857 | €7,532 | -€1,325 | -15.0% |
| Tangible fixed assets | 22/27 | €8,857 | €7,532 | -€1,325 | -15.0% |
| Furniture and vehicles | 24 | €8,857 | €7,532 | -€1,325 | -15.0% |
| Current assets | 29/58 | €56,715 | €57,044 | +€330 | +0.6% |
| Amounts receivable within one year | 40/41 | €884 | €8,442 | +€7,558 | +855% |
| Trade receivables | 40 | €884 | €948 | +€64 | +7.2% |
| Other amounts receivable | 41 | - | €7,494 | +€7,494 | |
| Cash at bank and in hand | 54/58 | €51,434 | €48,379 | -€3,054 | -5.9% |
| Deferred charges and accrued income | 490/1 | €4,398 | €223 | -€4,174 | -94.9% |
| Total equity and liabilities | 10/49 | €65,573 | €64,578 | -€996 | -1.5% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €63,073 | €62,078 | -€996 | -1.6% |
| Amounts payable within one year | 42/48 | €62,175 | €61,130 | -€1,045 | -1.7% |
| Trade debts | 44 | €6,363 | €2,706 | -€3,657 | -57.5% |
| Suppliers | 440/4 | €6,363 | €2,706 | -€3,657 | -57.5% |
| Taxes, remuneration and social security | 45 | €21,556 | €4,921 | -€16,635 | -77.2% |
| Taxes | 450/3 | €21,556 | €4,921 | -€16,635 | -77.2% |
| Other amounts payable | 47/48 | €34,256 | €53,503 | +€19,247 | +56.2% |
| Accrued charges and deferred income | 492/3 | €899 | €948 | +€49 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €912 | €1,325 | +€414 | +45.4% |
| Other operating charges | 640/8 | €326 | €400 | +€73 | +22.5% |
| Gross operating margin | 9900 | €74,728 | €97,215 | +€22,487 | +30.1% |
| Operating profit (loss) | 9901 | €73,490 | €95,490 | +€22,000 | +29.9% |
| Financial income | 75/76B | €49 | - | -€49 | |
| Recurring financial income | 75 | €49 | - | -€49 | |
| Financial charges | 65/66B | €1,790 | €1,520 | -€270 | -15.1% |
| Recurring financial charges | 65 | €1,790 | €1,520 | -€270 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €71,749 | €93,971 | +€22,222 | +31.0% |
| Income taxes | 67/77 | €15,032 | €19,839 | +€4,807 | +32.0% |
| Profit (loss) for the period | 9904 | €56,717 | €74,131 | +€17,415 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,717 | €74,131 | +€17,415 | +30.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.