Legalution: 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.
Legalution
Largest movements
- Tangible fixed assets +€25,792
up €25,792 (+179%), from €14,370 to €40,162
of which Furniture and vehicles: +€19,304
- Cash -€13,860
down €13,860 (-40.5%), from €34,207 to €20,346
mainly Investment in fixed assets (net) (-€31,225) and Other debts (-€9,544)
- Receivables within one year +€8,939
up €8,939 (+71.7%), from €12,475 to €21,415
of which Trade receivables: +€6,493
- Deferred charges and accrued income +€990
up €990 (+223%), from €444 to €1,434
- Reserves +€41,554
up €41,554 (+131%), from €31,721 to €73,275
- Other debts -€9,544
down €9,544 (-100%), from €9,544 to €0
- Tax, wage and social debts -€7,755
down €7,755 (-66.6%), from €11,635 to €3,881
- Trade debts -€2,759
down €2,759 (-68.8%), from €4,011 to €1,253
- Gross operating margin +€12,711
up €12,711 (+27.0%), from €47,066 to €59,777
- Depreciation +€1,936
up €1,936 (+49.5%), from €3,913 to €5,849
- Taxes +€1,881
up €1,881 (+19.7%), from €9,528 to €11,410
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 | €61,911 | €83,357 | +€21,446 | +34.6% |
| Formation expenses | 20 | €416 | €0 | -€416 | -100% |
| Fixed assets | 21/28 | €14,370 | €40,162 | +€25,792 | +179% |
| Tangible fixed assets | 22/27 | €14,370 | €40,162 | +€25,792 | +179% |
| Land and buildings | 22 | - | €6,487 | +€6,487 | |
| Furniture and vehicles | 24 | €14,370 | €33,675 | +€19,304 | +134% |
| Current assets | 29/58 | €47,125 | €43,195 | -€3,930 | -8.3% |
| Amounts receivable within one year | 40/41 | €12,475 | €21,415 | +€8,939 | +71.7% |
| Trade receivables | 40 | €12,141 | €18,635 | +€6,493 | +53.5% |
| Other amounts receivable | 41 | €334 | €2,780 | +€2,446 | +733% |
| Cash at bank and in hand | 54/58 | €34,207 | €20,346 | -€13,860 | -40.5% |
| Deferred charges and accrued income | 490/1 | €444 | €1,434 | +€990 | +223% |
| Total equity and liabilities | 10/49 | €61,911 | €83,357 | +€21,446 | +34.6% |
| Equity | 10/15 | €36,721 | €78,182 | +€41,462 | +113% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,721 | €73,275 | +€41,554 | +131% |
| Distributable reserves | 133 | €31,721 | €73,275 | +€41,554 | +131% |
| Profit (loss) carried forward | 14 | - | -€92 | -€92 | |
| Amounts payable | 17/49 | €25,191 | €5,174 | -€20,016 | -79.5% |
| Amounts payable within one year | 42/48 | €25,191 | €5,174 | -€20,016 | -79.5% |
| Financial debts | 43 | - | €41 | +€41 | |
| Credit institutions | 430/8 | - | €41 | +€41 | |
| Trade debts | 44 | €4,011 | €1,253 | -€2,759 | -68.8% |
| Suppliers | 440/4 | €4,011 | €1,253 | -€2,759 | -68.8% |
| Taxes, remuneration and social security | 45 | €11,635 | €3,881 | -€7,755 | -66.6% |
| Taxes | 450/3 | €11,635 | €3,881 | -€7,755 | -66.6% |
| Other amounts payable | 47/48 | €9,544 | €0 | -€9,544 | -100% |
| Non-recurring operating income | 76A | - | €521 | +€521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,913 | €5,849 | +€1,936 | +49.5% |
| Other operating charges | 640/8 | €1,301 | €1,038 | -€264 | -20.3% |
| Gross operating margin | 9900 | €47,066 | €59,777 | +€12,711 | +27.0% |
| Operating profit (loss) | 9901 | €41,852 | €52,890 | +€11,039 | +26.4% |
| Financial income | 75/76B | €9 | €0 | -€8 | -99.6% |
| Recurring financial income | 75 | €9 | €0 | -€8 | -99.6% |
| Financial charges | 65/66B | €611 | €19 | -€593 | -96.9% |
| Recurring financial charges | 65 | €611 | €19 | -€593 | -96.9% |
| Profit (loss) for the period before taxes | 9903 | €41,249 | €52,872 | +€11,623 | +28.2% |
| Income taxes | 67/77 | €9,528 | €11,410 | +€1,881 | +19.7% |
| Profit (loss) for the period | 9904 | €31,721 | €41,462 | +€9,741 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,721 | €41,462 | +€9,741 | +30.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.