LEGAL EXPRESS: what changed
LEGAL EXPRESS
Largest movements
- Cash -€5,124
down €5,124 (-21.8%), from €23,526 to €18,402
mainly Net result for the year (-€6,088) and Receivables within one year (-€1,009)
- Tangible fixed assets -€1,834
down €1,834 (-88.2%), from €2,080 to €246
- Receivables within one year +€1,009
up €1,009 (+685%), from €147 to €1,156
of which Other amounts receivable: +€679
- Profit (loss) carried forward -€6,088
down €6,088 (-34.8%), from €17,504 to €11,416
- Gross operating margin -€3,288
down €3,288 (-1,006%), from -€327 to -€3,615
- Depreciation +€566
up €566 (+44.6%), from €1,268 to €1,834
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 | €25,753 | €19,804 | -€5,949 | -23.1% |
| Fixed assets | 21/28 | €2,080 | €246 | -€1,834 | -88.2% |
| Tangible fixed assets | 22/27 | €2,080 | €246 | -€1,834 | -88.2% |
| Plant, machinery and equipment | 23 | €2,080 | €246 | -€1,834 | -88.2% |
| Current assets | 29/58 | €23,673 | €19,558 | -€4,115 | -17.4% |
| Amounts receivable within one year | 40/41 | €147 | €1,156 | +€1,009 | +685% |
| Trade receivables | 40 | - | €330 | +€330 | |
| Other amounts receivable | 41 | €147 | €826 | +€679 | +460% |
| Cash at bank and in hand | 54/58 | €23,526 | €18,402 | -€5,124 | -21.8% |
| Total equity and liabilities | 10/49 | €25,753 | €19,804 | -€5,949 | -23.1% |
| Equity | 10/15 | €25,564 | €19,476 | -€6,088 | -23.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,504 | €11,416 | -€6,088 | -34.8% |
| Amounts payable | 17/49 | €189 | €328 | +€139 | +73.4% |
| Amounts payable within one year | 42/48 | €189 | €328 | +€139 | +73.4% |
| Trade debts | 44 | €64 | €273 | +€209 | +327% |
| Suppliers | 440/4 | €64 | €273 | +€209 | +327% |
| Other amounts payable | 47/48 | €125 | €55 | -€70 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,268 | €1,834 | +€566 | +44.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€327 | -€3,615 | -€3,288 | -1,006% |
| Operating profit (loss) | 9901 | -€1,982 | -€5,848 | -€3,866 | -195% |
| Financial charges | 65/66B | €240 | €239 | -€1 | -0.2% |
| Recurring financial charges | 65 | €240 | €239 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,222 | -€6,088 | -€3,866 | -174% |
| Profit (loss) for the period | 9904 | -€2,222 | -€6,088 | -€3,866 | -174% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,222 | -€6,088 | -€3,866 | -174% |
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.