Longfields Legal: 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.
Longfields Legal
Largest movements
- Cash +€10,144
up €10,144 (+50.6%), from €20,029 to €30,172
mainly Net result for the year (+€14,017) and Tax, wage and social debts (+€9,567)
- Tangible fixed assets +€1,684
up €1,684 (+961%), from €175 to €1,859
of which Furniture and vehicles: +€1,770
- Receivables within one year -€1,556
down €1,556 (-51.8%), from €3,002 to €1,446
of which Other amounts receivable: -€1,864
- Deferred charges and accrued income +€645
up €645 (+43.3%), from €1,490 to €2,135
- Reserves +€14,017
up €14,017 (+1,782%), from €787 to €14,804
of which Distributable reserves: +€14,017
- Debts after one year -€13,500
down €13,500 (-58.5%), from €23,079 to €9,579
- Tax, wage and social debts +€9,567
up €9,567 (+285%), from €3,359 to €12,926
- Accrued charges and deferred income +€440
up €440, from €0 to €440
- Trade debts +€392
up €392 (+130%), from €302 to €694
- Gross operating margin -€12,935
down €12,935 (-33.2%), from €38,990 to €26,054
- Taxes -€1,385
down €1,385 (-13.8%), from €10,062 to €8,677
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 | €24,696 | €35,613 | +€10,917 | +44.2% |
| Fixed assets | 21/28 | €175 | €1,859 | +€1,684 | +961% |
| Tangible fixed assets | 22/27 | €175 | €1,859 | +€1,684 | +961% |
| Plant, machinery and equipment | 23 | €86 | €0 | -€86 | -100% |
| Furniture and vehicles | 24 | €89 | €1,859 | +€1,770 | +1,981% |
| Current assets | 29/58 | €24,521 | €33,754 | +€9,233 | +37.7% |
| Amounts receivable within one year | 40/41 | €3,002 | €1,446 | -€1,556 | -51.8% |
| Trade receivables | 40 | - | €309 | +€309 | |
| Other amounts receivable | 41 | €3,002 | €1,138 | -€1,864 | -62.1% |
| Cash at bank and in hand | 54/58 | €20,029 | €30,172 | +€10,144 | +50.6% |
| Deferred charges and accrued income | 490/1 | €1,490 | €2,135 | +€645 | +43.3% |
| Total equity and liabilities | 10/49 | €24,696 | €35,613 | +€10,917 | +44.2% |
| Equity | 10/15 | -€2,043 | €11,974 | +€14,017 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €787 | €14,804 | +€14,017 | +1,782% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €787 | €14,804 | +€14,017 | +1,782% |
| Profit (loss) carried forward | 14 | -€9,029 | -€9,029 | = | 0.0% |
| Amounts payable | 17/49 | €26,739 | €23,639 | -€3,100 | -11.6% |
| Amounts payable after more than one year | 17 | €23,079 | €9,579 | -€13,500 | -58.5% |
| Other amounts payable | 178/9 | €23,079 | €9,579 | -€13,500 | -58.5% |
| Amounts payable within one year | 42/48 | €3,660 | €13,620 | +€9,960 | +272% |
| Trade debts | 44 | €302 | €694 | +€392 | +130% |
| Suppliers | 440/4 | €302 | €694 | +€392 | +130% |
| Taxes, remuneration and social security | 45 | €3,359 | €12,926 | +€9,567 | +285% |
| Taxes | 450/3 | €3,359 | €12,926 | +€9,567 | +285% |
| Accrued charges and deferred income | 492/3 | €0 | €440 | +€440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €509 | +€286 | +128% |
| Other operating charges | 640/8 | €702 | €668 | -€34 | -4.8% |
| Gross operating margin | 9900 | €38,990 | €26,054 | -€12,935 | -33.2% |
| Operating profit (loss) | 9901 | €38,065 | €24,878 | -€13,187 | -34.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €2,437 | €2,184 | -€252 | -10.4% |
| Recurring financial charges | 65 | €2,437 | €2,184 | -€252 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €35,629 | €22,694 | -€12,935 | -36.3% |
| Income taxes | 67/77 | €10,062 | €8,677 | -€1,385 | -13.8% |
| Profit (loss) for the period | 9904 | €25,567 | €14,017 | -€11,550 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,567 | €14,017 | -€11,550 | -45.2% |
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 28 October 2026 via checked.be.