ParalegalW: 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.
ParalegalW
Largest movements
- Receivables within one year +€8,656
up €8,656 (+705%), from €1,229 to €9,885
of which Trade receivables: +€9,885
- Cash -€5,273
down €5,273 (-12.2%), from €43,100 to €37,827
mainly Contributions, distributions and other (-€34,933) and Receivables within one year (-€8,656)
- Other debts +€37,086
new in 2025: €37,086
- Reserves -€31,793
no longer reported in 2025 (was €31,793)
- Tax, wage and social debts -€2,238
down €2,238 (-19.9%), from €11,219 to €8,981
- Gross operating margin -€12,962
down €12,962 (-71.6%), from €18,099 to €5,137
- Taxes -€3,001
down €3,001 (-66.4%), from €4,521 to €1,520
- Other operating charges -€642
down €642 (-72.7%), from €883 to €241
- Financial charges -€204
down €204 (-79.1%), from €258 to €54
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 | €45,135 | €48,067 | +€2,932 | +6.5% |
| Fixed assets | 21/28 | €424 | €241 | -€183 | -43.1% |
| Tangible fixed assets | 22/27 | €424 | €241 | -€183 | -43.1% |
| Furniture and vehicles | 24 | €424 | €241 | -€183 | -43.1% |
| Current assets | 29/58 | €44,711 | €47,826 | +€3,115 | +7.0% |
| Amounts receivable within one year | 40/41 | €1,229 | €9,885 | +€8,656 | +705% |
| Trade receivables | 40 | - | €9,885 | +€9,885 | |
| Other amounts receivable | 41 | €1,229 | - | -€1,229 | |
| Cash at bank and in hand | 54/58 | €43,100 | €37,827 | -€5,273 | -12.2% |
| Deferred charges and accrued income | 490/1 | €383 | €114 | -€269 | -70.2% |
| Total equity and liabilities | 10/49 | €45,135 | €48,067 | +€2,932 | +6.5% |
| Equity | 10/15 | €33,793 | €2,000 | -€31,793 | -94.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €31,793 | - | -€31,793 | |
| Distributable reserves | 133 | €31,793 | - | -€31,793 | |
| Amounts payable | 17/49 | €11,342 | €46,067 | +€34,725 | +306% |
| Amounts payable within one year | 42/48 | €11,342 | €46,067 | +€34,725 | +306% |
| Trade debts | 44 | €123 | €0 | -€123 | -100% |
| Suppliers | 440/4 | €123 | €0 | -€123 | -100% |
| Taxes, remuneration and social security | 45 | €11,219 | €8,981 | -€2,238 | -19.9% |
| Taxes | 450/3 | €11,219 | €8,981 | -€2,238 | -19.9% |
| Other amounts payable | 47/48 | - | €37,086 | +€37,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125 | €183 | +€58 | +46.7% |
| Other operating charges | 640/8 | €883 | €241 | -€642 | -72.7% |
| Gross operating margin | 9900 | €18,099 | €5,137 | -€12,962 | -71.6% |
| Operating profit (loss) | 9901 | €17,092 | €4,714 | -€12,378 | -72.4% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €258 | €54 | -€204 | -79.1% |
| Recurring financial charges | 65 | €258 | €54 | -€204 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €16,844 | €4,660 | -€12,184 | -72.3% |
| Income taxes | 67/77 | €4,521 | €1,520 | -€3,001 | -66.4% |
| Profit (loss) for the period | 9904 | €12,323 | €3,140 | -€9,183 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,323 | €3,140 | -€9,183 | -74.5% |
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 22 October 2026 via checked.be.