LLS 306: 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
LLS 306
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€173,741
2024 · €178,394-€4,653
Equity
€193,660
2024 · €256,218-€62,559
Cash
€22,393
2024 · €18,268+€4,125
Balance sheet total
€815,907
2024 · €658,238+€157,669
Largest movements
Assets
- Tangible fixed assets +€152,938
up €152,938 (+25.7%), from €594,061 to €746,999
of which Land and buildings: +€109,455
Equity and liabilities
- Other debts +€237,117
up €237,117 (+692%), from €34,270 to €271,387
- Reserves -€61,300
down €61,300 (-25.9%), from €236,300 to €175,000
- Debts after one year -€33,483
down €33,483 (-10.5%), from €319,722 to €286,238
- Trade debts +€10,124
new in 2025: €10,124
Income statement
- Gross operating margin +€26,052
up €26,052 (+9.7%), from €267,435 to €293,486
- Depreciation +€24,679
up €24,679 (+97.8%), from €25,232 to €49,911
- Financial charges +€8,514
up €8,514 (+140%), from €6,097 to €14,611
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
€178,394
Gross operating margin
+€26,052
Depreciation
-€24,679
Other operating charges
-€560
Other operating items
+€617
Financial income
-€25
Financial charges
-€8,514
Taxes
+€2,458
Result 2025
€173,741
raises the resultlowers the resultnot broken down further in the accounts
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
+€476,372
Investment
-€202,849
Financing
-€269,399
Cash 2024
€18,268
From operations (derived)
+€476,372
Net result for the year
+€173,741
Depreciation
+€49,911
Receivables after one year
+€2,242
Receivables within one year
-€2,564
Smaller working-capital items
-€400
Trade debts
+€10,124
Other debts
+€237,117
Accrued charges and deferred income
+€6,200
Investment (derived)
-€202,849
Investment in fixed assets (net)
-€202,849
Financing
-€269,399
Debts after one year
-€33,483
Current portion of long-term debt
+€385
Contributions, distributions and other
-€236,300
Cash 2025
€22,393
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €658,238 | €815,907 | +€157,669 | +24.0% |
| Fixed assets | 21/28 | €599,021 | €751,959 | +€152,938 | +25.5% |
| Tangible fixed assets | 22/27 | €594,061 | €746,999 | +€152,938 | +25.7% |
| Land and buildings | 22 | €589,002 | €698,457 | +€109,455 | +18.6% |
| Plant, machinery and equipment | 23 | - | €1,985 | +€1,985 | |
| Furniture and vehicles | 24 | €2,144 | €43,642 | +€41,498 | +1,936% |
| Other tangible fixed assets | 26 | €2,915 | €2,915 | = | 0.0% |
| Financial fixed assets | 28 | €4,960 | €4,960 | = | 0.0% |
| Current assets | 29/58 | €59,217 | €63,948 | +€4,731 | +8.0% |
| Amounts receivable after more than one year | 29 | €27,174 | €24,933 | -€2,242 | -8.2% |
| Other amounts receivable | 291 | €27,174 | €24,933 | -€2,242 | -8.2% |
| Amounts receivable within one year | 40/41 | €13,774 | €16,338 | +€2,564 | +18.6% |
| Trade receivables | 40 | €1,708 | €1,797 | +€89 | +5.2% |
| Other amounts receivable | 41 | €12,066 | €14,542 | +€2,475 | +20.5% |
| Cash at bank and in hand | 54/58 | €18,268 | €22,393 | +€4,125 | +22.6% |
| Deferred charges and accrued income | 490/1 | - | €284 | +€284 | |
| Total equity and liabilities | 10/49 | €658,238 | €815,907 | +€157,669 | +24.0% |
| Equity | 10/15 | €256,218 | €193,660 | -€62,559 | -24.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €236,300 | €175,000 | -€61,300 | -25.9% |
| Distributable reserves | 133 | €236,300 | €175,000 | -€61,300 | -25.9% |
| Profit (loss) carried forward | 14 | €1,318 | €60 | -€1,259 | -95.5% |
| Amounts payable | 17/49 | €402,019 | €622,247 | +€220,228 | +54.8% |
| Amounts payable after more than one year | 17 | €319,722 | €286,238 | -€33,483 | -10.5% |
| Financial debts | 170/4 | €319,722 | €286,238 | -€33,483 | -10.5% |
| Amounts payable within one year | 42/48 | €80,300 | €327,810 | +€247,511 | +308% |
| Current portion of amounts payable after more than one year | 42 | €33,099 | €33,483 | +€385 | +1.2% |
| Trade debts | 44 | - | €10,124 | +€10,124 | |
| Suppliers | 440/4 | - | €10,124 | +€10,124 | |
| Taxes, remuneration and social security | 45 | €12,931 | €12,815 | -€116 | -0.9% |
| Taxes | 450/3 | €12,931 | €12,815 | -€116 | -0.9% |
| Other amounts payable | 47/48 | €34,270 | €271,387 | +€237,117 | +692% |
| Accrued charges and deferred income | 492/3 | €1,998 | €8,198 | +€6,200 | +310% |
| Non-recurring operating income | 76A | - | €9,050 | +€9,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,232 | €49,911 | +€24,679 | +97.8% |
| Other operating charges | 640/8 | €2,303 | €2,864 | +€560 | +24.3% |
| Non-recurring operating charges | 66A | €617 | - | -€617 | |
| Gross operating margin | 9900 | €267,435 | €293,486 | +€26,052 | +9.7% |
| Operating profit (loss) | 9901 | €239,283 | €240,711 | +€1,429 | +0.6% |
| Financial income | 75/76B | €349 | €324 | -€25 | -7.2% |
| Recurring financial income | 75 | €349 | €324 | -€25 | -7.2% |
| Financial charges | 65/66B | €6,097 | €14,611 | +€8,514 | +140% |
| Recurring financial charges | 65 | €6,097 | €14,611 | +€8,514 | +140% |
| Profit (loss) for the period before taxes | 9903 | €233,535 | €226,424 | -€7,110 | -3.0% |
| Income taxes | 67/77 | €55,141 | €52,683 | -€2,458 | -4.5% |
| Profit (loss) for the period | 9904 | €178,394 | €173,741 | -€4,653 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €178,394 | €173,741 | -€4,653 | -2.6% |
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 13 October 2026 via checked.be.