LEGALLY SPEAKING: 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.
What changed
LEGALLY SPEAKING
NACE 69.109, Other legal services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€78,678
2024 · €98,427-€19,749
Equity
€210,614
2024 · €231,936-€21,322
Cash
€20,066
2024 · €16,835+€3,232
Balance sheet total
€805,219
2024 · €796,231+€8,988
Largest movements
Assets
- Receivables within one year +€47,730
up €47,730 (+87.2%), from €54,733 to €102,463
of which Other amounts receivable: +€38,919
- Receivables after one year -€30,000
down €30,000 (-6.2%), from €483,815 to €453,815
- Deferred charges and accrued income -€10,804
down €10,804 (-30.5%), from €35,368 to €24,564
Equity and liabilities
- Other debts +€76,522
up €76,522 (+114%), from €67,131 to €143,652
- Debts after one year -€41,009
down €41,009 (-9.9%), from €413,875 to €372,866
- Profit (loss) carried forward -€21,322
down €21,322 (-10.0%), from €213,336 to €192,014
Income statement
- Gross operating margin -€29,693
down €29,693 (-19.7%), from €150,739 to €121,046
- Taxes -€8,573
down €8,573 (-23.9%), from €35,803 to €27,230
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.
Result 2024
€98,427
Gross operating margin
-€29,693
Depreciation
-€117
Other operating charges
+€179
Financial income
+€154
Financial charges
+€1,156
Taxes
+€8,573
Result 2025
€78,678
raises the resultlowers the result
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.
From operations
+€158,943
Investment
-€15,625
Financing
-€140,087
Cash 2024
€16,835
From operations (derived)
+€158,943
Net result for the year
+€78,678
Depreciation
+€16,794
Receivables after one year
+€30,000
Receivables within one year
-€47,730
Deferred charges and accrued income
+€10,804
Trade debts
-€2,317
Tax, wage and social debts
-€3,737
Other debts
+€76,522
Accrued charges and deferred income
-€70
Investment (derived)
-€15,625
Investment in fixed assets (net)
-€15,625
Financing
-€140,087
Debts after one year
-€41,009
Current portion of long-term debt
+€923
Contributions, distributions and other
-€100,000
Cash 2025
€20,066
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €796,231 | €805,219 | +€8,988 | +1.1% |
| Fixed assets | 21/28 | €205,480 | €204,311 | -€1,169 | -0.6% |
| Tangible fixed assets | 22/27 | €205,478 | €204,309 | -€1,169 | -0.6% |
| Land and buildings | 22 | €182,804 | €187,992 | +€5,188 | +2.8% |
| Plant, machinery and equipment | 23 | €541 | €322 | -€219 | -40.5% |
| Furniture and vehicles | 24 | €10,553 | €7,517 | -€3,036 | -28.8% |
| Other tangible fixed assets | 26 | €11,580 | €8,478 | -€3,102 | -26.8% |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €590,751 | €600,908 | +€10,158 | +1.7% |
| Amounts receivable after more than one year | 29 | €483,815 | €453,815 | -€30,000 | -6.2% |
| Other amounts receivable | 291 | €483,815 | €453,815 | -€30,000 | -6.2% |
| Amounts receivable within one year | 40/41 | €54,733 | €102,463 | +€47,730 | +87.2% |
| Trade receivables | 40 | €24,140 | €32,951 | +€8,812 | +36.5% |
| Other amounts receivable | 41 | €30,593 | €69,512 | +€38,919 | +127% |
| Cash at bank and in hand | 54/58 | €16,835 | €20,066 | +€3,232 | +19.2% |
| Deferred charges and accrued income | 490/1 | €35,368 | €24,564 | -€10,804 | -30.5% |
| Total equity and liabilities | 10/49 | €796,231 | €805,219 | +€8,988 | +1.1% |
| Equity | 10/15 | €231,936 | €210,614 | -€21,322 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,336 | €192,014 | -€21,322 | -10.0% |
| Amounts payable | 17/49 | €564,295 | €594,605 | +€30,311 | +5.4% |
| Amounts payable after more than one year | 17 | €413,875 | €372,866 | -€41,009 | -9.9% |
| Financial debts | 170/4 | €413,875 | €372,866 | -€41,009 | -9.9% |
| Amounts payable within one year | 42/48 | €149,518 | €220,908 | +€71,390 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | €43,465 | €44,388 | +€923 | +2.1% |
| Trade debts | 44 | €9,974 | €7,657 | -€2,317 | -23.2% |
| Suppliers | 440/4 | €9,974 | €7,657 | -€2,317 | -23.2% |
| Taxes, remuneration and social security | 45 | €28,949 | €25,211 | -€3,737 | -12.9% |
| Taxes | 450/3 | €28,949 | €25,211 | -€3,737 | -12.9% |
| Other amounts payable | 47/48 | €67,131 | €143,652 | +€76,522 | +114% |
| Accrued charges and deferred income | 492/3 | €902 | €832 | -€70 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,677 | €16,794 | +€117 | +0.7% |
| Other operating charges | 640/8 | €5,216 | €5,037 | -€179 | -3.4% |
| Gross operating margin | 9900 | €150,739 | €121,046 | -€29,693 | -19.7% |
| Operating profit (loss) | 9901 | €128,847 | €99,216 | -€29,631 | -23.0% |
| Financial income | 75/76B | €17,895 | €18,049 | +€154 | +0.9% |
| Recurring financial income | 75 | €17,895 | €18,049 | +€154 | +0.9% |
| Financial charges | 65/66B | €12,512 | €11,356 | -€1,156 | -9.2% |
| Recurring financial charges | 65 | €12,512 | €11,356 | -€1,156 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €134,230 | €105,908 | -€28,321 | -21.1% |
| Income taxes | 67/77 | €35,803 | €27,230 | -€8,573 | -23.9% |
| Profit (loss) for the period | 9904 | €98,427 | €78,678 | -€19,749 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €98,427 | €78,678 | -€19,749 | -20.1% |
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 26 October 2026 via checked.be.