MLJ 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.
MLJ Law
Largest movements
- Receivables within one year +€16,376
up €16,376 (+92.1%), from €17,784 to €34,159
of which Trade receivables: +€15,400
- Cash +€14,452
up €14,452 (+28.2%), from €51,184 to €65,636
mainly Net result for the year (+€44,824) and Trade debts (+€798)
- Deferred charges and accrued income +€2,323
up €2,323 (+615%), from €377 to €2,700
- Profit (loss) carried forward +€44,824
up €44,824 (+95.4%), from €46,993 to €91,817
- Tax, wage and social debts -€12,472
down €12,472 (-69.4%), from €17,972 to €5,500
- Gross operating margin -€2,222
down €2,222 (-3.7%), from €59,555 to €57,333
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 | €69,345 | €102,496 | +€33,150 | +47.8% |
| Current assets | 29/58 | €69,345 | €102,496 | +€33,150 | +47.8% |
| Amounts receivable within one year | 40/41 | €17,784 | €34,159 | +€16,376 | +92.1% |
| Trade receivables | 40 | €10,727 | €26,127 | +€15,400 | +144% |
| Other amounts receivable | 41 | €7,056 | €8,032 | +€976 | +13.8% |
| Cash at bank and in hand | 54/58 | €51,184 | €65,636 | +€14,452 | +28.2% |
| Deferred charges and accrued income | 490/1 | €377 | €2,700 | +€2,323 | +615% |
| Total equity and liabilities | 10/49 | €69,345 | €102,496 | +€33,150 | +47.8% |
| Equity | 10/15 | €49,993 | €94,817 | +€44,824 | +89.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,993 | €91,817 | +€44,824 | +95.4% |
| Amounts payable | 17/49 | €19,353 | €7,679 | -€11,674 | -60.3% |
| Amounts payable within one year | 42/48 | €19,353 | €7,679 | -€11,674 | -60.3% |
| Trade debts | 44 | €1,380 | €2,179 | +€798 | +57.8% |
| Suppliers | 440/4 | €1,380 | €2,179 | +€798 | +57.8% |
| Taxes, remuneration and social security | 45 | €17,972 | €5,500 | -€12,472 | -69.4% |
| Taxes | 450/3 | €17,972 | €5,500 | -€12,472 | -69.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €59,555 | €57,333 | -€2,222 | -3.7% |
| Operating profit (loss) | 9901 | €59,168 | €56,934 | -€2,235 | -3.8% |
| Financial charges | 65/66B | €75 | €198 | +€122 | +163% |
| Recurring financial charges | 65 | €75 | €198 | +€122 | +163% |
| Profit (loss) for the period before taxes | 9903 | €59,093 | €56,736 | -€2,357 | -4.0% |
| Income taxes | 67/77 | €12,100 | €11,912 | -€188 | -1.6% |
| Profit (loss) for the period | 9904 | €46,993 | €44,824 | -€2,169 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,993 | €44,824 | -€2,169 | -4.6% |
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 18 October 2026 via checked.be.