Legalstuff: 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.
Legalstuff
Largest movements
- Receivables within one year +€7,504
up €7,504 (+3.2%), from €231,059 to €238,563
of which Other amounts receivable: +€12,120
- Tangible fixed assets -€2,554
down €2,554 (-25.6%), from €9,993 to €7,439
of which Furniture and vehicles: -€3,887
- Reserves +€24,000
up €24,000 (+24.2%), from €99,000 to €123,000
- Tax, wage and social debts -€10,500
down €10,500 (-8.9%), from €117,671 to €107,170
- Other debts -€10,500
no longer reported in 2025 (was €10,500)
- Purchases and services -€19,346
down €19,346 (-11.4%), from €170,146 to €150,801
- Gross operating margin -€10,282
down €10,282 (-16.8%), from €61,295 to €51,013
- Other operating charges -€5,405
down €5,405 (-47.8%), from €11,314 to €5,910
- Taxes -€4,574
down €4,574 (-28.7%), from €15,947 to €11,372
- Depreciation +€676
up €676 (+17.0%), from €3,970 to €4,647
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,575 | €250,319 | +€2,744 | +1.1% |
| Fixed assets | 21/28 | €9,993 | €7,439 | -€2,554 | -25.6% |
| Tangible fixed assets | 22/27 | €9,993 | €7,439 | -€2,554 | -25.6% |
| Plant, machinery and equipment | 23 | €1,846 | €3,179 | +€1,333 | +72.2% |
| Furniture and vehicles | 24 | €8,147 | €4,260 | -€3,887 | -47.7% |
| Current assets | 29/58 | €237,583 | €242,880 | +€5,298 | +2.2% |
| Amounts receivable within one year | 40/41 | €231,059 | €238,563 | +€7,504 | +3.2% |
| Trade receivables | 40 | €134,718 | €130,102 | -€4,616 | -3.4% |
| Other amounts receivable | 41 | €96,341 | €108,461 | +€12,120 | +12.6% |
| Cash at bank and in hand | 54/58 | €6,523 | €4,317 | -€2,207 | -33.8% |
| Total equity and liabilities | 10/49 | €247,575 | €250,319 | +€2,744 | +1.1% |
| Equity | 10/15 | €114,104 | €138,948 | +€24,843 | +21.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €99,000 | €123,000 | +€24,000 | +24.2% |
| Distributable reserves | 133 | €99,000 | €123,000 | +€24,000 | +24.2% |
| Profit (loss) carried forward | 14 | €104 | €948 | +€843 | +810% |
| Amounts payable | 17/49 | €133,471 | €111,372 | -€22,100 | -16.6% |
| Amounts payable within one year | 42/48 | €133,471 | €111,372 | -€22,100 | -16.6% |
| Financial debts | 43 | €1,658 | €1,432 | -€227 | -13.7% |
| Credit institutions | 430/8 | €1,658 | €1,432 | -€227 | -13.7% |
| Trade debts | 44 | €3,642 | €2,770 | -€873 | -24.0% |
| Suppliers | 440/4 | €3,642 | €2,770 | -€873 | -24.0% |
| Taxes, remuneration and social security | 45 | €117,671 | €107,170 | -€10,500 | -8.9% |
| Taxes | 450/3 | €117,671 | €107,170 | -€10,500 | -8.9% |
| Other amounts payable | 47/48 | €10,500 | - | -€10,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €170,146 | €150,801 | -€19,346 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,970 | €4,647 | +€676 | +17.0% |
| Other operating charges | 640/8 | €11,314 | €5,910 | -€5,405 | -47.8% |
| Gross operating margin | 9900 | €61,295 | €51,013 | -€10,282 | -16.8% |
| Operating profit (loss) | 9901 | €46,010 | €40,456 | -€5,554 | -12.1% |
| Financial charges | 65/66B | €4,878 | €4,241 | -€637 | -13.1% |
| Recurring financial charges | 65 | €4,878 | €4,241 | -€637 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €41,132 | €36,216 | -€4,916 | -12.0% |
| Income taxes | 67/77 | €15,947 | €11,372 | -€4,574 | -28.7% |
| Profit (loss) for the period | 9904 | €25,185 | €24,843 | -€342 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,185 | €24,843 | -€342 | -1.4% |
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 19 October 2026 via checked.be.