LJ LAW: 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.
LJ LAW
Largest movements
- Cash +€107,136
up €107,136 (+181.1%), from €59,173 to €166,308
mainly Net result for the year (+€96,659) and Tax, wage and social debts (+€31,203)
- Receivables within one year +€18,685
up €18,685 (+2136.6%), from €875 to €19,559
- Tangible fixed assets +€2,027
up €2,027 (+192.7%), from €1,052 to €3,079
of which Other tangible fixed assets: +€2,247
- Profit (loss) carried forward +€96,659
up €96,659 (+269.4%), from €35,880 to €132,539
- Tax, wage and social debts +€31,203
up €31,203 (+150.5%), from €20,739 to €51,942
of which Taxes: +€31,176
- Gross operating margin +€82,527
up €82,527 (+176.0%), from €46,894 to €129,421
- Taxes +€23,795
up €23,795 (+251.9%), from €9,446 to €33,241
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 | €61,099 | €188,966 | +€127,867 | +209.3% |
| Fixed assets | 21/28 | €1,052 | €3,079 | +€2,027 | +192.7% |
| Tangible fixed assets | 22/27 | €1,052 | €3,079 | +€2,027 | +192.7% |
| Furniture and vehicles | 24 | €1,052 | €832 | -€220 | -20.9% |
| Other tangible fixed assets | 26 | - | €2,247 | +€2,247 | |
| Current assets | 29/58 | €60,047 | €185,887 | +€125,840 | +209.6% |
| Amounts receivable within one year | 40/41 | €875 | €19,559 | +€18,685 | +2136.6% |
| Other amounts receivable | 41 | €875 | €19,559 | +€18,685 | +2136.6% |
| Cash at bank and in hand | 54/58 | €59,173 | €166,308 | +€107,136 | +181.1% |
| Deferred charges and accrued income | 490/1 | - | €19 | +€19 | |
| Total equity and liabilities | 10/49 | €61,099 | €188,966 | +€127,867 | +209.3% |
| Equity | 10/15 | €39,380 | €136,039 | +€96,659 | +245.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,880 | €132,539 | +€96,659 | +269.4% |
| Amounts payable | 17/49 | €21,719 | €52,927 | +€31,208 | +143.7% |
| Amounts payable within one year | 42/48 | €21,719 | €52,927 | +€31,208 | +143.7% |
| Trade debts | 44 | - | €986 | +€986 | |
| Suppliers | 440/4 | - | €986 | +€986 | |
| Taxes, remuneration and social security | 45 | €20,739 | €51,942 | +€31,203 | +150.5% |
| Taxes | 450/3 | €20,739 | €51,915 | +€31,176 | +150.3% |
| Remuneration and social security | 454/9 | - | €27 | +€27 | |
| Other amounts payable | 47/48 | €980 | - | -€980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48 | €461 | +€412 | +855.2% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €46,894 | €129,421 | +€82,527 | +176.0% |
| Operating profit (loss) | 9901 | €46,795 | €128,960 | +€82,165 | +175.6% |
| Financial income | 75/76B | €3 | €978 | +€975 | +30090.1% |
| Recurring financial income | 75 | €3 | €978 | +€975 | +30090.1% |
| Financial charges | 65/66B | €72 | €39 | -€33 | -46.0% |
| Recurring financial charges | 65 | €72 | €39 | -€33 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €46,726 | €129,900 | +€83,173 | +178.0% |
| Income taxes | 67/77 | €9,446 | €33,241 | +€23,795 | +251.9% |
| Profit (loss) for the period | 9904 | €37,280 | €96,659 | +€59,379 | +159.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,280 | €96,659 | +€59,379 | +159.3% |
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 11 October 2026 via checked.be.