LegalFly: what changed
Two fiscal 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.
LegalFly
Largest movements
- Cash -€6.7m
down €6.7m (-49.2%), from €13.5m to €6.9m
mainly Net result for the year (-€6.5m) and Receivables within one year (-€3.1m)
- Receivables within one year +€3.1m
up €3.1m (+283.4%), from €1.1m to €4.2m
of which Other amounts receivable: +€2.3m
- Intangible fixed assets +€769,522
up €769,522 (+66.6%), from €1.2m to €1.9m
- Deferred charges and accrued income +€431,898
up €431,898 (+2684.0%), from €16,092 to €447,989
- Tangible fixed assets +€201,229
up €201,229 (+68.0%), from €295,882 to €497,111
of which Other tangible fixed assets: +€240,257
- Profit (loss) carried forward -€6.5m
down €6.5m (-278.4%), from -€2.3m to -€8.8m
- Trade debts +€2.7m
up €2.7m (+221.9%), from €1.2m to €3.8m
- Accrued charges and deferred income +€1.3m
up €1.3m (+929.7%), from €141,245 to €1.5m
- Debts after one year +€416,812
new in 2025: €416,812
- Gross operating margin -€3.1m
down €3.1m (-151.9%), from -€2.0m to -€5.1m
- Depreciation +€622,948
up €622,948 (+3986.8%), from €15,625 to €638,574
- Staff costs +€593,978
up €593,978 (+195.8%), from €303,328 to €897,306
- Taxes -€89,835
down €89,835, from €464 to -€89,371
- Financial income +€85,335
up €85,335 (+174.4%), from €48,937 to €134,273
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.
Cash bridge derived
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 | €16,085,592 | €14,129,253 | -€2.0m | -12.2% |
| Fixed assets | 21/28 | €1,451,139 | €2,578,239 | +€1.1m | +77.7% |
| Intangible fixed assets | 21 | €1,154,957 | €1,924,480 | +€769,522 | +66.6% |
| Tangible fixed assets | 22/27 | €295,882 | €497,111 | +€201,229 | +68.0% |
| Furniture and vehicles | 24 | €73,805 | €144,593 | +€70,788 | +95.9% |
| Other tangible fixed assets | 26 | €112,260 | €352,518 | +€240,257 | +214.0% |
| Assets under construction and advance payments | 27 | €109,817 | €0 | -€109,817 | -100.0% |
| Financial fixed assets | 28 | €300 | €156,648 | +€156,348 | +52116.2% |
| Current assets | 29/58 | €14,634,453 | €11,551,015 | -€3.1m | -21.1% |
| Amounts receivable within one year | 40/41 | €1,107,242 | €4,245,442 | +€3.1m | +283.4% |
| Trade receivables | 40 | €169,725 | €1,007,452 | +€837,727 | +493.6% |
| Other amounts receivable | 41 | €937,517 | €3,237,990 | +€2.3m | +245.4% |
| Cash at bank and in hand | 54/58 | €13,511,119 | €6,857,583 | -€6.7m | -49.2% |
| Deferred charges and accrued income | 490/1 | €16,092 | €447,989 | +€431,898 | +2684.0% |
| Total equity and liabilities | 10/49 | €16,085,592 | €14,129,253 | -€2.0m | -12.2% |
| Equity | 10/15 | €14,707,837 | €8,211,612 | -€6.5m | -44.2% |
| Contributions | 10/11 | €17,041,113 | €17,041,113 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,333,277 | -€8,829,501 | -€6.5m | -278.4% |
| Amounts payable | 17/49 | €1,377,755 | €5,917,641 | +€4.5m | +329.5% |
| Amounts payable after more than one year | 17 | - | €416,812 | +€416,812 | |
| Financial debts | 170/4 | - | €416,812 | +€416,812 | |
| Amounts payable within one year | 42/48 | €1,236,510 | €4,046,465 | +€2.8m | +227.2% |
| Current portion of amounts payable after more than one year | 42 | - | €50,423 | +€50,423 | |
| Trade debts | 44 | €1,195,024 | €3,846,843 | +€2.7m | +221.9% |
| Suppliers | 440/4 | €1,195,024 | €3,846,843 | +€2.7m | +221.9% |
| Taxes, remuneration and social security | 45 | €41,486 | €149,199 | +€107,713 | +259.6% |
| Taxes | 450/3 | €5,194 | €18,569 | +€13,375 | +257.5% |
| Remuneration and social security | 454/9 | €36,291 | €130,630 | +€94,339 | +259.9% |
| Accrued charges and deferred income | 492/3 | €141,245 | €1,454,363 | +€1.3m | +929.7% |
| Remuneration, social security and pensions | 62 | €303,328 | €897,306 | +€593,978 | +195.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,625 | €638,574 | +€622,948 | +3986.8% |
| Other operating charges | 640/8 | €3,483 | €9,347 | +€5,864 | +168.4% |
| Gross operating margin | 9900 | -€2,019,361 | -€5,087,739 | -€3.1m | -151.9% |
| Operating profit (loss) | 9901 | -€2,341,797 | -€6,632,965 | -€4.3m | -183.2% |
| Financial income | 75/76B | €48,937 | €134,273 | +€85,335 | +174.4% |
| Recurring financial income | 75 | €48,937 | €134,273 | +€85,335 | +174.4% |
| Financial charges | 65/66B | €39,953 | €86,902 | +€46,950 | +117.5% |
| Recurring financial charges | 65 | €39,953 | €86,902 | +€46,950 | +117.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,332,813 | -€6,585,595 | -€4.3m | -182.3% |
| Income taxes | 67/77 | €464 | -€89,371 | -€89,835 | |
| Profit (loss) for the period | 9904 | -€2,333,277 | -€6,496,224 | -€4.2m | -178.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,333,277 | -€6,496,224 | -€4.2m | -178.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.