LS Law: what changed
Two fiscal 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.
LS Law
Largest movements
- Cash +€148,115
up €148,115 (+138.4%), from €106,999 to €255,114
mainly Net result for the year (+€129,600) and Tax, wage and social debts (+€40,882)
- Tangible fixed assets +€22,500
new in 2025: €22,500
- Profit (loss) carried forward +€129,600
up €129,600 (+155.2%), from €83,509 to €213,109
- Tax, wage and social debts +€40,882
up €40,882 (+189.1%), from €21,623 to €62,505
of which Taxes: +€40,544
- Gross operating margin +€62,001
up €62,001 (+58.8%), from €105,440 to €167,441
- Taxes +€16,171
up €16,171 (+74.8%), from €21,623 to €37,794
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 | €107,133 | €277,614 | +€170,481 | +159.1% |
| Fixed assets | 21/28 | - | €22,500 | +€22,500 | |
| Tangible fixed assets | 22/27 | - | €22,500 | +€22,500 | |
| Furniture and vehicles | 24 | - | €22,500 | +€22,500 | |
| Current assets | 29/58 | €107,133 | €255,114 | +€147,981 | +138.1% |
| Amounts receivable within one year | 40/41 | €134 | - | -€134 | |
| Other amounts receivable | 41 | €134 | - | -€134 | |
| Cash at bank and in hand | 54/58 | €106,999 | €255,114 | +€148,115 | +138.4% |
| Total equity and liabilities | 10/49 | €107,133 | €277,614 | +€170,481 | +159.1% |
| Equity | 10/15 | €85,509 | €215,109 | +€129,600 | +151.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,509 | €213,109 | +€129,600 | +155.2% |
| Amounts payable | 17/49 | €21,623 | €62,505 | +€40,882 | +189.1% |
| Amounts payable within one year | 42/48 | €21,623 | €62,505 | +€40,882 | +189.1% |
| Taxes, remuneration and social security | 45 | €21,623 | €62,505 | +€40,882 | +189.1% |
| Taxes | 450/3 | €21,623 | €62,168 | +€40,544 | +187.5% |
| Remuneration and social security | 454/9 | - | €337 | +€337 | |
| Other operating charges | 640/8 | €270 | - | -€270 | |
| Gross operating margin | 9900 | €105,440 | €167,441 | +€62,001 | +58.8% |
| Operating profit (loss) | 9901 | €105,170 | €167,441 | +€62,271 | +59.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €37 | €47 | +€10 | +27.6% |
| Recurring financial charges | 65 | €37 | €47 | +€10 | +27.6% |
| Profit (loss) for the period before taxes | 9903 | €105,133 | €167,394 | +€62,261 | +59.2% |
| Income taxes | 67/77 | €21,623 | €37,794 | +€16,171 | +74.8% |
| Profit (loss) for the period | 9904 | €83,509 | €129,600 | +€46,090 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,509 | €129,600 | +€46,090 | +55.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.