Openlaw: 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.
Openlaw
Largest movements
- Receivables within one year +€42,382
up €42,382 (+73.7%), from €57,539 to €99,921
of which Trade receivables: +€27,152
- Intangible fixed assets -€25,714
no longer reported in 2024 (was €25,714)
- Cash -€9,633
down €9,633 (-14.4%), from €66,680 to €57,047
mainly Receivables within one year (-€42,382) and Contributions, distributions and other (-€24,000)
- Tangible fixed assets -€4,024
down €4,024 (-13.3%), from €30,182 to €26,158
of which Furniture and vehicles: -€3,764
- Other debts +€17,230
up €17,230 (+543.6%), from €3,170 to €20,400
- Tax, wage and social debts -€8,523
down €8,523 (-34.6%), from €24,664 to €16,141
- Profit (loss) carried forward -€5,160
down €5,160 (-10.7%), from €48,082 to €42,923
- Gross operating margin -€21,372
down €21,372 (-25.0%), from €85,407 to €64,035
- Taxes -€7,771
down €7,771 (-43.6%), from €17,818 to €10,047
- Depreciation +€3,728
up €3,728 (+12.5%), from €29,933 to €33,661
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,116 | €183,923 | +€3,807 | +2.1% |
| Fixed assets | 21/28 | €55,897 | €26,158 | -€29,739 | -53.2% |
| Intangible fixed assets | 21 | €25,714 | - | -€25,714 | |
| Tangible fixed assets | 22/27 | €30,182 | €26,158 | -€4,024 | -13.3% |
| Furniture and vehicles | 24 | €18,418 | €14,654 | -€3,764 | -20.4% |
| Other tangible fixed assets | 26 | €11,764 | €11,504 | -€260 | -2.2% |
| Current assets | 29/58 | €124,219 | €157,764 | +€33,545 | +27.0% |
| Amounts receivable within one year | 40/41 | €57,539 | €99,921 | +€42,382 | +73.7% |
| Trade receivables | 40 | €49,173 | €76,325 | +€27,152 | +55.2% |
| Other amounts receivable | 41 | €8,366 | €23,596 | +€15,230 | +182.0% |
| Cash at bank and in hand | 54/58 | €66,680 | €57,047 | -€9,633 | -14.4% |
| Deferred charges and accrued income | 490/1 | - | €797 | +€797 | |
| Total equity and liabilities | 10/49 | €180,116 | €183,923 | +€3,807 | +2.1% |
| Equity | 10/15 | €107,891 | €102,732 | -€5,160 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,209 | €41,209 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €40,909 | €40,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,082 | €42,923 | -€5,160 | -10.7% |
| Amounts payable | 17/49 | €72,224 | €81,191 | +€8,967 | +12.4% |
| Amounts payable within one year | 42/48 | €72,224 | €81,191 | +€8,967 | +12.4% |
| Trade debts | 44 | €44,390 | €44,650 | +€260 | +0.6% |
| Suppliers | 440/4 | €44,390 | €44,650 | +€260 | +0.6% |
| Taxes, remuneration and social security | 45 | €24,664 | €16,141 | -€8,523 | -34.6% |
| Taxes | 450/3 | €24,664 | €16,141 | -€8,523 | -34.6% |
| Other amounts payable | 47/48 | €3,170 | €20,400 | +€17,230 | +543.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,933 | €33,661 | +€3,728 | +12.5% |
| Other operating charges | 640/8 | €885 | €1,542 | +€658 | +74.3% |
| Gross operating margin | 9900 | €85,407 | €64,035 | -€21,372 | -25.0% |
| Operating profit (loss) | 9901 | €54,589 | €28,832 | -€25,758 | -47.2% |
| Financial income | 75/76B | €199 | €974 | +€775 | +390.5% |
| Recurring financial income | 75 | €199 | €974 | +€775 | +390.5% |
| Financial charges | 65/66B | €1,093 | €918 | -€175 | -16.0% |
| Recurring financial charges | 65 | €1,093 | €918 | -€175 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €53,695 | €28,888 | -€24,807 | -46.2% |
| Income taxes | 67/77 | €17,818 | €10,047 | -€7,771 | -43.6% |
| Profit (loss) for the period | 9904 | €35,877 | €18,840 | -€17,037 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,877 | €18,840 | -€17,037 | -47.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.