SENSU LEGIS: what changed
What changed
SENSU LEGIS
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€96,777
2024 · -€53,704+€150,480
Equity
€374,345
2024 · €457,568-€83,223
Cash
€143,366
2024 · €138,408+€4,958
Balance sheet total
€769,101
2024 · €715,666+€53,434
Largest movements
Assets
- Receivables within one year +€63,376
up €63,376 (+27.9%), from €227,525 to €290,901
of which Other amounts receivable: +€64,268
- Tangible fixed assets -€17,105
down €17,105 (-5.0%), from €343,577 to €326,472
of which Land and buildings: -€18,113
Equity and liabilities
- Other debts +€171,000
new in 2025: €171,000
- Reserves -€83,400
down €83,400 (-19.2%), from €433,860 to €350,460
of which Distributable reserves: -€83,400
- Debts after one year -€46,883
down €46,883 (-24.1%), from €194,286 to €147,404
- Tax, wage and social debts +€9,790
up €9,790 (+115%), from €8,524 to €18,314
Income statement
- Gross operating margin +€177,010
up €177,010, from -€27,772 to €149,237
- Taxes +€24,113
up €24,113 (+15,680%), from €154 to €24,266
- Depreciation +€3,029
up €3,029 (+11.4%), from €26,591 to €29,620
- Financial income +€1,497
up €1,497 (+15.3%), from €9,795 to €11,293
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€53,704
Gross operating margin
+€177,010
Depreciation
-€3,029
Other operating charges
-€281
Financial income
+€1,497
Financial charges
-€604
Taxes
-€24,113
Result 2025
€96,777
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€243,506
Investment
-€12,515
Financing
-€226,033
Cash 2024
€138,408
From operations (derived)
+€243,506
Net result for the year
+€96,777
Depreciation
+€29,620
Receivables within one year
-€63,376
Deferred charges and accrued income
-€2,205
Trade debts
+€1,888
Tax, wage and social debts
+€9,790
Other debts
+€171,000
Accrued charges and deferred income
+€12
Investment (derived)
-€12,515
Investment in fixed assets (net)
-€12,515
Financing
-€226,033
Debts after one year
-€46,883
Current portion of long-term debt
+€850
Contributions, distributions and other
-€180,000
Cash 2025
€143,366
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €715,666 | €769,101 | +€53,434 | +7.5% |
| Fixed assets | 21/28 | €343,762 | €326,657 | -€17,105 | -5.0% |
| Tangible fixed assets | 22/27 | €343,577 | €326,472 | -€17,105 | -5.0% |
| Land and buildings | 22 | €259,025 | €240,912 | -€18,113 | -7.0% |
| Plant, machinery and equipment | 23 | €74,168 | €77,938 | +€3,771 | +5.1% |
| Furniture and vehicles | 24 | €10,385 | €7,622 | -€2,763 | -26.6% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €371,904 | €442,443 | +€70,539 | +19.0% |
| Amounts receivable within one year | 40/41 | €227,525 | €290,901 | +€63,376 | +27.9% |
| Trade receivables | 40 | €9,300 | €8,408 | -€892 | -9.6% |
| Other amounts receivable | 41 | €218,225 | €282,494 | +€64,268 | +29.5% |
| Cash at bank and in hand | 54/58 | €138,408 | €143,366 | +€4,958 | +3.6% |
| Deferred charges and accrued income | 490/1 | €5,971 | €8,176 | +€2,205 | +36.9% |
| Total equity and liabilities | 10/49 | €715,666 | €769,101 | +€53,434 | +7.5% |
| Equity | 10/15 | €457,568 | €374,345 | -€83,223 | -18.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €433,860 | €350,460 | -€83,400 | -19.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €432,000 | €348,600 | -€83,400 | -19.3% |
| Profit (loss) carried forward | 14 | €17,508 | €17,685 | +€177 | +1.0% |
| Amounts payable | 17/49 | €258,098 | €394,756 | +€136,658 | +52.9% |
| Amounts payable after more than one year | 17 | €194,286 | €147,404 | -€46,883 | -24.1% |
| Financial debts | 170/4 | €194,286 | €147,404 | -€46,883 | -24.1% |
| Amounts payable within one year | 42/48 | €63,424 | €246,952 | +€183,528 | +289% |
| Current portion of amounts payable after more than one year | 42 | €46,033 | €46,883 | +€850 | +1.8% |
| Trade debts | 44 | €8,867 | €10,755 | +€1,888 | +21.3% |
| Suppliers | 440/4 | €8,867 | €10,755 | +€1,888 | +21.3% |
| Taxes, remuneration and social security | 45 | €8,524 | €18,314 | +€9,790 | +115% |
| Taxes | 450/3 | €8,524 | €18,314 | +€9,790 | +115% |
| Other amounts payable | 47/48 | - | €171,000 | +€171,000 | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,591 | €29,620 | +€3,029 | +11.4% |
| Other operating charges | 640/8 | €4,448 | €4,729 | +€281 | +6.3% |
| Gross operating margin | 9900 | -€27,772 | €149,237 | +€177,010 | |
| Operating profit (loss) | 9901 | -€58,812 | €114,888 | +€173,699 | |
| Financial income | 75/76B | €9,795 | €11,293 | +€1,497 | +15.3% |
| Recurring financial income | 75 | €9,795 | €11,293 | +€1,497 | +15.3% |
| Financial charges | 65/66B | €4,534 | €5,137 | +€604 | +13.3% |
| Recurring financial charges | 65 | €4,534 | €5,137 | +€604 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€53,550 | €121,043 | +€174,593 | |
| Income taxes | 67/77 | €154 | €24,266 | +€24,113 | +15,680% |
| Profit (loss) for the period | 9904 | -€53,704 | €96,777 | +€150,480 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,704 | €96,777 | +€150,480 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.