Loïc Delanghe Avocat: 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.
Loïc Delanghe Avocat
Largest movements
- Cash +€32,801
up €32,801 (+102%), from €32,278 to €65,079
mainly Net result for the year (+€38,304) and Trade debts (+€7,285)
- Receivables within one year +€12,250
up €12,250 (+56.8%), from €21,558 to €33,808
of which Other amounts receivable: +€18,704
- Tangible fixed assets +€2,921
up €2,921 (+100%), from €2,920 to €5,840
- Deferred charges and accrued income +€2,066
up €2,066 (+1,440%), from €143 to €2,209
- Reserves +€38,304
new in 2025: €38,304
- Trade debts +€7,285
up €7,285 (+68.4%), from €10,649 to €17,934
- Other debts +€3,830
new in 2025: €3,830
- Gross operating margin +€23,989
up €23,989 (+71.2%), from €33,679 to €57,667
- Taxes +€9,060
up €9,060 (+127%), from €7,120 to €16,180
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 | €56,900 | €106,937 | +€50,037 | +87.9% |
| Fixed assets | 21/28 | €2,920 | €5,840 | +€2,921 | +100% |
| Tangible fixed assets | 22/27 | €2,920 | €5,840 | +€2,921 | +100% |
| Plant, machinery and equipment | 23 | €2,920 | €5,840 | +€2,921 | +100% |
| Current assets | 29/58 | €53,980 | €101,097 | +€47,117 | +87.3% |
| Amounts receivable within one year | 40/41 | €21,558 | €33,808 | +€12,250 | +56.8% |
| Trade receivables | 40 | €21,450 | €14,996 | -€6,454 | -30.1% |
| Other amounts receivable | 41 | €108 | €18,812 | +€18,704 | +17,256% |
| Cash at bank and in hand | 54/58 | €32,278 | €65,079 | +€32,801 | +102% |
| Deferred charges and accrued income | 490/1 | €143 | €2,209 | +€2,066 | +1,440% |
| Total equity and liabilities | 10/49 | €56,900 | €106,937 | +€50,037 | +87.9% |
| Equity | 10/15 | €28,361 | €66,665 | +€38,304 | +135% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €38,304 | +€38,304 | |
| Distributable reserves | 133 | - | €38,304 | +€38,304 | |
| Profit (loss) carried forward | 14 | €23,361 | €23,361 | = | 0.0% |
| Amounts payable | 17/49 | €28,539 | €40,272 | +€11,733 | +41.1% |
| Amounts payable within one year | 42/48 | €28,539 | €40,272 | +€11,733 | +41.1% |
| Trade debts | 44 | €10,649 | €17,934 | +€7,285 | +68.4% |
| Suppliers | 440/4 | €10,649 | €17,934 | +€7,285 | +68.4% |
| Taxes, remuneration and social security | 45 | €17,890 | €18,508 | +€618 | +3.5% |
| Taxes | 450/3 | €15,162 | €18,384 | +€3,222 | +21.3% |
| Remuneration and social security | 454/9 | €2,728 | €124 | -€2,605 | -95.5% |
| Other amounts payable | 47/48 | - | €3,830 | +€3,830 | |
| Remuneration, social security and pensions | 62 | €2,004 | €1,907 | -€97 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10 | €374 | +€364 | +3,495% |
| Other operating charges | 640/8 | €1,067 | €1,206 | +€140 | +13.1% |
| Gross operating margin | 9900 | €33,679 | €57,667 | +€23,989 | +71.2% |
| Operating profit (loss) | 9901 | €30,598 | €54,180 | +€23,582 | +77.1% |
| Financial income | 75/76B | €0 | €513 | +€513 | +5,127,400% |
| Recurring financial income | 75 | €0 | €513 | +€513 | +5,127,400% |
| Financial charges | 65/66B | €117 | €209 | +€92 | +78.9% |
| Recurring financial charges | 65 | €117 | €146 | +€29 | +24.9% |
| Non-recurring financial charges | 66B | - | €63 | +€63 | |
| Profit (loss) for the period before taxes | 9903 | €30,481 | €54,483 | +€24,003 | +78.7% |
| Income taxes | 67/77 | €7,120 | €16,180 | +€9,060 | +127% |
| Profit (loss) for the period | 9904 | €23,361 | €38,304 | +€14,943 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,361 | €38,304 | +€14,943 | +64.0% |
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 31 October 2026 via checked.be.