LEGALWISE: what changed
LEGALWISE
Largest movements
- Receivables within one year +€32,651
up €32,651 (+37.2%), from €87,762 to €120,413
of which Other amounts receivable: +€30,262
- Cash -€7,578
down €7,578 (-20.1%), from €37,627 to €30,049
mainly Contributions, distributions and other (-€37,293) and Receivables within one year (-€32,651)
- Trade debts +€40,374
up €40,374 (+70.8%), from €57,021 to €97,395
- Reserves -€37,293
down €37,293 (-100%), from €37,293 to €0
- Other debts +€24,293
up €24,293 (+187%), from €13,000 to €37,293
- Tax, wage and social debts -€2,301
down €2,301 (-17.6%), from €13,076 to €10,775
- Gross operating margin -€69,153
down €69,153 (-98.8%), from €70,022 to €869
- Taxes -€12,775
down €12,775 (-100%), from €12,775 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,389 | €150,462 | +€25,073 | +20.0% |
| Current assets | 29/58 | €125,389 | €150,462 | +€25,073 | +20.0% |
| Amounts receivable within one year | 40/41 | €87,762 | €120,413 | +€32,651 | +37.2% |
| Trade receivables | 40 | €87,762 | €90,151 | +€2,389 | +2.7% |
| Other amounts receivable | 41 | - | €30,262 | +€30,262 | |
| Cash at bank and in hand | 54/58 | €37,627 | €30,049 | -€7,578 | -20.1% |
| Total equity and liabilities | 10/49 | €125,389 | €150,462 | +€25,073 | +20.0% |
| Equity | 10/15 | €42,293 | €5,000 | -€37,293 | -88.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,293 | €0 | -€37,293 | -100% |
| Distributable reserves | 133 | €37,293 | €0 | -€37,293 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €83,096 | €145,462 | +€62,366 | +75.1% |
| Amounts payable within one year | 42/48 | €83,096 | €145,462 | +€62,366 | +75.1% |
| Trade debts | 44 | €57,021 | €97,395 | +€40,374 | +70.8% |
| Suppliers | 440/4 | €57,021 | €97,395 | +€40,374 | +70.8% |
| Taxes, remuneration and social security | 45 | €13,076 | €10,775 | -€2,301 | -17.6% |
| Taxes | 450/3 | €13,076 | €10,775 | -€2,301 | -17.6% |
| Other amounts payable | 47/48 | €13,000 | €37,293 | +€24,293 | +187% |
| Other operating charges | 640/8 | €536 | €769 | +€232 | +43.3% |
| Gross operating margin | 9900 | €70,022 | €869 | -€69,153 | -98.8% |
| Operating profit (loss) | 9901 | €69,485 | €100 | -€69,386 | -99.9% |
| Financial charges | 65/66B | €120 | €100 | -€20 | -16.8% |
| Recurring financial charges | 65 | €120 | €100 | -€20 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €69,365 | €0 | -€69,365 | -100% |
| Income taxes | 67/77 | €12,775 | €0 | -€12,775 | -100% |
| Profit (loss) for the period | 9904 | €56,590 | €0 | -€56,590 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €56,590 | €0 | -€56,590 | -100% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.