Legal & Support: what changed
What changed
Legal & Support
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€15,046
2024 · €10,563-€25,609
Equity
€42,987
2024 · €58,033-€15,046
Cash
€116
2024 · €1,238-€1,122
Balance sheet total
€246,304
2024 · €262,586-€16,282
Largest movements
Assets
- Receivables within one year -€10,070
down €10,070 (-19.9%), from €50,568 to €40,498
of which Other amounts receivable: -€11,046
- Tangible fixed assets -€6,543
down €6,543 (-3.2%), from €204,219 to €197,676
of which Land and buildings: -€11,948
Equity and liabilities
- Profit (loss) carried forward -€15,046
down €15,046, from €14,033 to -€1,013
- Short-term financial debts +€9,459
new in 2025: €9,459
- Current portion of long-term debt -€7,036
down €7,036 (-33.7%), from €20,867 to €13,832
- Trade debts -€3,392
down €3,392 (-21.7%), from €15,644 to €12,252
Income statement
- Gross operating margin -€31,413
down €31,413 (-71.7%), from €43,830 to €12,417
- Staff costs -€6,197
no longer reported in 2025 (was €6,197)
- Depreciation +€5,645
up €5,645 (+42.7%), from €13,208 to €18,853
- Taxes -€4,484
down €4,484 (-94.4%), from €4,751 to €266
- Other operating charges -€2,024
down €2,024 (-72.3%), from €2,799 to €775
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.
Result 2024
€10,563
Gross operating margin
-€31,413
Staff costs
+€6,197
Depreciation
-€5,645
Other operating charges
+€2,024
Financial income
-€36
Financial charges
-€1,221
Taxes
+€4,484
Result 2025
-€15,046
raises the resultlowers the result
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.
From operations
+€10,993
Investment
-€12,310
Financing
+€195
Cash 2024
€1,238
From operations (derived)
+€10,993
Net result for the year
-€15,046
Depreciation
+€18,853
Receivables within one year
+€10,070
Deferred charges and accrued income
-€1,452
Trade debts
-€3,392
Tax, wage and social debts
+€1,962
Investment (derived)
-€12,310
Investment in fixed assets (net)
-€12,310
Financing
+€195
Debts after one year
-€2,229
Current portion of long-term debt
-€7,036
Short-term financial debts
+€9,459
Cash 2025
€116
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,586 | €246,304 | -€16,282 | -6.2% |
| Fixed assets | 21/28 | €204,219 | €197,676 | -€6,543 | -3.2% |
| Tangible fixed assets | 22/27 | €204,219 | €197,676 | -€6,543 | -3.2% |
| Land and buildings | 22 | €181,914 | €169,966 | -€11,948 | -6.6% |
| Plant, machinery and equipment | 23 | €20,474 | €26,709 | +€6,235 | +30.5% |
| Furniture and vehicles | 24 | €1,831 | €1,002 | -€829 | -45.3% |
| Current assets | 29/58 | €58,367 | €48,628 | -€9,740 | -16.7% |
| Amounts receivable within one year | 40/41 | €50,568 | €40,498 | -€10,070 | -19.9% |
| Trade receivables | 40 | €35,516 | €36,493 | +€977 | +2.7% |
| Other amounts receivable | 41 | €15,052 | €4,006 | -€11,046 | -73.4% |
| Current investments | 50/53 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,238 | €116 | -€1,122 | -90.7% |
| Deferred charges and accrued income | 490/1 | €3,561 | €5,014 | +€1,452 | +40.8% |
| Total equity and liabilities | 10/49 | €262,586 | €246,304 | -€16,282 | -6.2% |
| Equity | 10/15 | €58,033 | €42,987 | -€15,046 | -25.9% |
| Reserves | 13 | €44,000 | €44,000 | = | 0.0% |
| Distributable reserves | 133 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,033 | -€1,013 | -€15,046 | |
| Amounts payable | 17/49 | €204,553 | €203,317 | -€1,236 | -0.6% |
| Amounts payable after more than one year | 17 | €162,792 | €160,564 | -€2,229 | -1.4% |
| Financial debts | 170/4 | €162,792 | €160,564 | -€2,229 | -1.4% |
| Amounts payable within one year | 42/48 | €41,761 | €42,753 | +€992 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €20,867 | €13,832 | -€7,036 | -33.7% |
| Financial debts | 43 | - | €9,459 | +€9,459 | |
| Credit institutions | 430/8 | - | €9,459 | +€9,459 | |
| Trade debts | 44 | €15,644 | €12,252 | -€3,392 | -21.7% |
| Suppliers | 440/4 | €15,644 | €12,252 | -€3,392 | -21.7% |
| Taxes, remuneration and social security | 45 | €5,249 | €7,211 | +€1,962 | +37.4% |
| Taxes | 450/3 | €4,181 | €7,211 | +€3,030 | +72.5% |
| Remuneration and social security | 454/9 | €1,069 | - | -€1,069 | |
| Remuneration, social security and pensions | 62 | €6,197 | - | -€6,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,208 | €18,853 | +€5,645 | +42.7% |
| Other operating charges | 640/8 | €2,799 | €775 | -€2,024 | -72.3% |
| Gross operating margin | 9900 | €43,830 | €12,417 | -€31,413 | -71.7% |
| Operating profit (loss) | 9901 | €21,626 | -€7,211 | -€28,836 | |
| Financial income | 75/76B | €462 | €426 | -€36 | -7.8% |
| Recurring financial income | 75 | €462 | €426 | -€36 | -7.8% |
| Financial charges | 65/66B | €6,774 | €7,995 | +€1,221 | +18.0% |
| Recurring financial charges | 65 | €6,774 | €7,995 | +€1,221 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €15,313 | -€14,780 | -€30,093 | |
| Income taxes | 67/77 | €4,751 | €266 | -€4,484 | -94.4% |
| Profit (loss) for the period | 9904 | €10,563 | -€15,046 | -€25,609 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,563 | -€15,046 | -€25,609 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.