RE LEGAL: 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.
RE LEGAL
Largest movements
- Cash +€60,870
up €60,870 (+482%), from €12,638 to €73,508
mainly Net result for the year (+€21,370) and Receivables within one year (+€17,996)
- Receivables within one year -€17,996
down €17,996 (-71.3%), from €25,256 to €7,260
of which Trade receivables: -€16,140
- Formation expenses -€825
no longer reported in 2025 (was €825)
- Profit (loss) carried forward +€21,370
up €21,370 (+85.9%), from €24,873 to €46,243
- Tax, wage and social debts +€15,579
up €15,579 (+204%), from €7,648 to €23,227
of which Taxes: +€13,250
- Other debts +€5,656
new in 2025: €5,656
- Gross operating margin -€2,900
down €2,900 (-9.3%), from €31,200 to €28,300
- Taxes -€732
down €732 (-11.8%), from €6,218 to €5,486
- Financial charges +€716
new in 2025: €716
- Depreciation +€660
up €660 (+400%), from €165 to €825
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 | €38,719 | €80,768 | +€42,049 | +109% |
| Formation expenses | 20 | €825 | - | -€825 | |
| Current assets | 29/58 | €37,894 | €80,768 | +€42,874 | +113% |
| Amounts receivable within one year | 40/41 | €25,256 | €7,260 | -€17,996 | -71.3% |
| Trade receivables | 40 | €23,400 | €7,260 | -€16,140 | -69.0% |
| Other amounts receivable | 41 | €1,856 | - | -€1,856 | |
| Cash at bank and in hand | 54/58 | €12,638 | €73,508 | +€60,870 | +482% |
| Total equity and liabilities | 10/49 | €38,719 | €80,768 | +€42,049 | +109% |
| Equity | 10/15 | €29,873 | €51,243 | +€21,370 | +71.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,873 | €46,243 | +€21,370 | +85.9% |
| Amounts payable | 17/49 | €8,846 | €29,525 | +€20,678 | +234% |
| Amounts payable within one year | 42/48 | €8,846 | €29,525 | +€20,678 | +234% |
| Trade debts | 44 | €1,198 | €642 | -€556 | -46.4% |
| Suppliers | 440/4 | €1,198 | €642 | -€556 | -46.4% |
| Taxes, remuneration and social security | 45 | €7,648 | €23,227 | +€15,579 | +204% |
| Taxes | 450/3 | €7,648 | €20,898 | +€13,250 | +173% |
| Remuneration and social security | 454/9 | - | €2,329 | +€2,329 | |
| Other amounts payable | 47/48 | - | €5,656 | +€5,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165 | €825 | +€660 | +400% |
| Gross operating margin | 9900 | €31,200 | €28,300 | -€2,900 | -9.3% |
| Operating profit (loss) | 9901 | €31,035 | €27,475 | -€3,560 | -11.5% |
| Financial income | 75/76B | €56 | €98 | +€42 | +74.5% |
| Recurring financial income | 75 | €56 | €98 | +€42 | +74.5% |
| Financial charges | 65/66B | - | €716 | +€716 | |
| Recurring financial charges | 65 | - | €716 | +€716 | |
| Profit (loss) for the period before taxes | 9903 | €31,091 | €26,857 | -€4,234 | -13.6% |
| Income taxes | 67/77 | €6,218 | €5,486 | -€732 | -11.8% |
| Profit (loss) for the period | 9904 | €24,873 | €21,370 | -€3,503 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,873 | €21,370 | -€3,503 | -14.1% |
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 31 October 2026 via checked.be.