PERSPECTIVES - LAW & MEDIATION: 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.
PERSPECTIVES - LAW & MEDIATION
Largest movements
- Receivables within one year +€20,362
up €20,362 (+271%), from €7,513 to €27,875
of which Trade receivables: +€20,360
- Cash +€6,034
up €6,034 (+1,366%), from €442 to €6,476
mainly Trade debts (+€26,401)
- Trade debts +€26,401
up €26,401 (+419%), from €6,304 to €32,706
- Other operating charges +€10,000
new in 2025: €10,000
- Gross operating margin +€9,963
up €9,963 (+1,587%), from €628 to €10,591
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 | €8,344 | €34,741 | +€26,397 | +316% |
| Current assets | 29/58 | €8,344 | €34,741 | +€26,397 | +316% |
| Amounts receivable within one year | 40/41 | €7,513 | €27,875 | +€20,362 | +271% |
| Trade receivables | 40 | €7,513 | €27,873 | +€20,360 | +271% |
| Other amounts receivable | 41 | €0 | €2 | +€2 | +10,450% |
| Cash at bank and in hand | 54/58 | €442 | €6,476 | +€6,034 | +1,366% |
| Deferred charges and accrued income | 490/1 | €389 | €389 | = | 0.0% |
| Total equity and liabilities | 10/49 | €8,344 | €34,741 | +€26,397 | +316% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,344 | €32,741 | +€26,397 | +416% |
| Amounts payable within one year | 42/48 | €6,344 | €32,741 | +€26,397 | +416% |
| Trade debts | 44 | €6,304 | €32,706 | +€26,401 | +419% |
| Suppliers | 440/4 | €6,304 | €32,706 | +€26,401 | +419% |
| Taxes, remuneration and social security | 45 | €40 | - | -€40 | |
| Taxes | 450/3 | €40 | - | -€40 | |
| Other amounts payable | 47/48 | - | €35 | +€35 | |
| Other operating charges | 640/8 | - | €10,000 | +€10,000 | |
| Gross operating margin | 9900 | €628 | €10,591 | +€9,963 | +1,587% |
| Operating profit (loss) | 9901 | €628 | €591 | -€37 | -5.9% |
| Financial charges | 65/66B | €628 | €591 | -€37 | -5.9% |
| Recurring financial charges | 65 | €628 | €591 | -€37 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
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 29 October 2026 via checked.be.