LegalAngle: 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.
LegalAngle
Largest movements
- Receivables within one year +€51,081
up €51,081 (+301%), from €16,987 to €68,067
of which Other amounts receivable: +€39,050
- Cash +€9,060
up €9,060 (+14.0%), from €64,750 to €73,810
mainly Net result for the year (+€37,993) and Trade debts (+€12,587)
- Tangible fixed assets -€2,235
down €2,235 (-13.9%), from €16,132 to €13,897
- Profit (loss) carried forward +€37,993
up €37,993 (+50.6%), from €75,020 to €113,013
- Trade debts +€12,587
up €12,587 (+262%), from €4,797 to €17,384
- Tax, wage and social debts +€9,667
up €9,667 (+61.3%), from €15,765 to €25,432
of which Taxes: +€11,187
- Other debts -€2,187
no longer reported in 2025 (was €2,187)
- Gross operating margin +€28,320
up €28,320 (+134%), from €21,076 to €49,396
- Taxes +€5,534
up €5,534 (+118%), from €4,703 to €10,237
- Financial income +€1,608
up €1,608 (+1,563%), from €103 to €1,711
- Depreciation +€1,011
up €1,011 (+82.6%), from €1,224 to €2,235
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 | €97,869 | €155,995 | +€58,127 | +59.4% |
| Fixed assets | 21/28 | €16,132 | €13,897 | -€2,235 | -13.9% |
| Tangible fixed assets | 22/27 | €16,132 | €13,897 | -€2,235 | -13.9% |
| Furniture and vehicles | 24 | €16,132 | €13,897 | -€2,235 | -13.9% |
| Current assets | 29/58 | €81,737 | €142,099 | +€60,362 | +73.8% |
| Amounts receivable within one year | 40/41 | €16,987 | €68,067 | +€51,081 | +301% |
| Trade receivables | 40 | €16,987 | €29,018 | +€12,031 | +70.8% |
| Other amounts receivable | 41 | - | €39,050 | +€39,050 | |
| Cash at bank and in hand | 54/58 | €64,750 | €73,810 | +€9,060 | +14.0% |
| Deferred charges and accrued income | 490/1 | - | €221 | +€221 | |
| Total equity and liabilities | 10/49 | €97,869 | €155,995 | +€58,127 | +59.4% |
| Equity | 10/15 | €75,120 | €113,113 | +€37,993 | +50.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,020 | €113,013 | +€37,993 | +50.6% |
| Amounts payable | 17/49 | €22,749 | €42,883 | +€20,133 | +88.5% |
| Amounts payable within one year | 42/48 | €22,749 | €42,816 | +€20,067 | +88.2% |
| Trade debts | 44 | €4,797 | €17,384 | +€12,587 | +262% |
| Suppliers | 440/4 | €4,797 | €17,384 | +€12,587 | +262% |
| Taxes, remuneration and social security | 45 | €15,765 | €25,432 | +€9,667 | +61.3% |
| Taxes | 450/3 | €12,246 | €23,432 | +€11,187 | +91.4% |
| Remuneration and social security | 454/9 | €3,520 | €2,000 | -€1,520 | -43.2% |
| Other amounts payable | 47/48 | €2,187 | - | -€2,187 | |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €2,235 | +€1,011 | +82.6% |
| Other operating charges | 640/8 | €449 | €400 | -€49 | -10.9% |
| Gross operating margin | 9900 | €21,076 | €49,396 | +€28,320 | +134% |
| Operating profit (loss) | 9901 | €19,404 | €46,762 | +€27,358 | +141% |
| Financial income | 75/76B | €103 | €1,711 | +€1,608 | +1,563% |
| Recurring financial income | 75 | €103 | €1,711 | +€1,608 | +1,563% |
| Financial charges | 65/66B | €196 | €243 | +€47 | +24.1% |
| Recurring financial charges | 65 | €196 | €243 | +€47 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €19,311 | €48,230 | +€28,919 | +150% |
| Income taxes | 67/77 | €4,703 | €10,237 | +€5,534 | +118% |
| Profit (loss) for the period | 9904 | €14,608 | €37,993 | +€23,385 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €14,608 | €37,993 | +€23,385 | +160% |
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 18 October 2026 via checked.be.