LEGAL LAB: what changed
LEGAL LAB
Largest movements
- Tangible fixed assets +€8,528
up €8,528 (+123%), from €6,919 to €15,447
of which Land and buildings: +€8,353
- Cash -€4,602
down €4,602 (-20.4%), from €22,570 to €17,968
mainly Investment in fixed assets (net) (-€9,913) and Tax, wage and social debts (-€7,268)
- Receivables within one year -€3,733
down €3,733 (-22.6%), from €16,532 to €12,800
of which Trade receivables: -€2,910
- Deferred charges and accrued income -€989
down €989 (-35.3%), from €2,801 to €1,812
- Reserves +€8,063
up €8,063 (+23.5%), from €34,319 to €42,382
- Tax, wage and social debts -€7,268
down €7,268 (-82.9%), from €8,769 to €1,502
- Trade debts -€2,426
down €2,426 (-51.2%), from €4,734 to €2,309
- Accrued charges and deferred income +€836
new in 2025: €836
- Gross operating margin +€1,063
up €1,063 (+6.4%), from €16,654 to €17,716
- Other operating charges +€762
up €762 (+113%), from €672 to €1,434
- Financial income -€254
down €254 (-91.3%), from €278 to €24
- Financial charges -€220
down €220 (-10.0%), from €2,211 to €1,991
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 | €48,823 | €48,028 | -€795 | -1.6% |
| Fixed assets | 21/28 | €6,919 | €15,447 | +€8,528 | +123% |
| Tangible fixed assets | 22/27 | €6,919 | €15,447 | +€8,528 | +123% |
| Land and buildings | 22 | €4,000 | €12,353 | +€8,353 | +209% |
| Plant, machinery and equipment | 23 | €1,722 | €1,061 | -€661 | -38.4% |
| Furniture and vehicles | 24 | €1,197 | €2,033 | +€836 | +69.9% |
| Current assets | 29/58 | €41,904 | €32,580 | -€9,323 | -22.2% |
| Amounts receivable within one year | 40/41 | €16,532 | €12,800 | -€3,733 | -22.6% |
| Trade receivables | 40 | €14,310 | €11,400 | -€2,910 | -20.3% |
| Other amounts receivable | 41 | €2,222 | €1,400 | -€823 | -37.0% |
| Cash at bank and in hand | 54/58 | €22,570 | €17,968 | -€4,602 | -20.4% |
| Deferred charges and accrued income | 490/1 | €2,801 | €1,812 | -€989 | -35.3% |
| Total equity and liabilities | 10/49 | €48,823 | €48,028 | -€795 | -1.6% |
| Equity | 10/15 | €35,319 | €43,382 | +€8,063 | +22.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €34,319 | €42,382 | +€8,063 | +23.5% |
| Distributable reserves | 133 | €34,319 | €42,382 | +€8,063 | +23.5% |
| Amounts payable | 17/49 | €13,504 | €4,646 | -€8,858 | -65.6% |
| Amounts payable within one year | 42/48 | €13,504 | €3,810 | -€9,694 | -71.8% |
| Trade debts | 44 | €4,734 | €2,309 | -€2,426 | -51.2% |
| Suppliers | 440/4 | €4,734 | €2,309 | -€2,426 | -51.2% |
| Taxes, remuneration and social security | 45 | €8,769 | €1,502 | -€7,268 | -82.9% |
| Taxes | 450/3 | €8,769 | €1,502 | -€7,268 | -82.9% |
| Accrued charges and deferred income | 492/3 | - | €836 | +€836 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,306 | €1,385 | +€79 | +6.0% |
| Other operating charges | 640/8 | €672 | €1,434 | +€762 | +113% |
| Gross operating margin | 9900 | €16,654 | €17,716 | +€1,063 | +6.4% |
| Operating profit (loss) | 9901 | €14,675 | €14,897 | +€222 | +1.5% |
| Financial income | 75/76B | €278 | €24 | -€254 | -91.3% |
| Recurring financial income | 75 | €278 | €24 | -€254 | -91.3% |
| Financial charges | 65/66B | €2,211 | €1,991 | -€220 | -10.0% |
| Recurring financial charges | 65 | €2,211 | €1,991 | -€220 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €12,742 | €12,930 | +€188 | +1.5% |
| Income taxes | 67/77 | €4,879 | €4,867 | -€12 | -0.2% |
| Profit (loss) for the period | 9904 | €7,863 | €8,063 | +€200 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,863 | €8,063 | +€200 | +2.5% |
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.