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Timelex: 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.

What changed

Timelex

BE 0890.217.005
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€44,021
2024 · €45,907-€1,887
Equity
€1.1m
2024 · €1.0m+€44,021
Cash
€1.1m
2024 · €903,173+€199,389
Balance sheet total
€2.4m
2024 · €2.2m+€122,478

Largest movements

2024 to 2025
Assets
  • Cash +€199,389

    up €199,389 (+22.1%), from €903,173 to €1.1m

    mainly Accrued charges and deferred income (+€250,148) and Receivables within one year (+€87,024)

  • Receivables within one year -€87,024

    down €87,024 (-6.8%), from €1.3m to €1.2m

    of which Other amounts receivable: -€97,821

Equity and liabilities
  • Accrued charges and deferred income +€250,148

    up €250,148 (+35.2%), from €710,841 to €960,989

  • Trade debts -€172,472

    down €172,472 (-37.4%), from €461,288 to €288,816

  • Reserves +€44,021

    up €44,021 (+4.3%), from €1.0m to €1.1m

Income statement
  • Taxes -€6,574

    down €6,574 (-25.1%), from €26,212 to €19,638

  • Staff costs +€6,025

    up €6,025 (+2.6%), from €228,915 to €234,939

  • Gross operating margin -€4,338

    down €4,338 (-1.4%), from €313,614 to €309,276

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €45,907
Gross operating margin -€4,338
Staff costs -€6,025
Depreciation -€86
Other operating charges -€10
Financial income +€513
Financial charges +€1,485
Taxes +€6,574
Result 2025 €44,021

Cash bridge derived

cash 2024 to 2025

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.

From operations +€219,934
Investment -€20,545
Financing €0
Cash 2024 €903,173
Net result for the year +€44,021
Depreciation +€12,403
Receivables within one year +€87,024
Deferred charges and accrued income -€1,971
Trade debts -€172,472
Tax, wage and social debts +€782
Accrued charges and deferred income +€250,148
Investment in fixed assets (net) -€20,545
Cash 2025 €1.1m
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €2,228,390 €2,350,868 +€122,478 +5.5%
Fixed assets 21/28 €34,203 €42,345 +€8,142 +23.8%
Tangible fixed assets 22/27 €22,038 €30,180 +€8,142 +36.9%
Plant, machinery and equipment 23 €16,989 €24,396 +€7,407 +43.6%
Furniture and vehicles 24 €3,895 €2,288 -€1,607 -41.3%
Leasing and similar rights 25 €1,154 €3,496 +€2,342 +202.9%
Financial fixed assets 28 €12,165 €12,165 = 0.0%
Current assets 29/58 €2,194,187 €2,308,523 +€114,337 +5.2%
Amounts receivable within one year 40/41 €1,285,379 €1,198,356 -€87,024 -6.8%
Trade receivables 40 €1,082,211 €1,093,008 +€10,797 +1.0%
Other amounts receivable 41 €203,168 €105,348 -€97,821 -48.1%
Current investments 50/53 €5,634 €5,634 = 0.0%
Cash at bank and in hand 54/58 €903,173 €1,102,562 +€199,389 +22.1%
Deferred charges and accrued income 490/1 - €1,971 +€1,971
Total equity and liabilities 10/49 €2,228,390 €2,350,868 +€122,478 +5.5%
Equity 10/15 €1,034,632 €1,078,653 +€44,021 +4.3%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €1,028,432 €1,072,453 +€44,021 +4.3%
Distributable reserves 133 €1,028,432 €1,072,453 +€44,021 +4.3%
Amounts payable 17/49 €1,193,758 €1,272,215 +€78,458 +6.6%
Amounts payable within one year 42/48 €482,917 €311,227 -€171,690 -35.6%
Trade debts 44 €461,288 €288,816 -€172,472 -37.4%
Suppliers 440/4 €461,288 €288,816 -€172,472 -37.4%
Taxes, remuneration and social security 45 €21,629 €22,411 +€782 +3.6%
Taxes 450/3 €5,532 - -€5,532
Remuneration and social security 454/9 €16,097 €22,411 +€6,314 +39.2%
Accrued charges and deferred income 492/3 €710,841 €960,989 +€250,148 +35.2%
Remuneration, social security and pensions 62 €228,915 €234,939 +€6,025 +2.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €12,317 €12,403 +€86 +0.7%
Other operating charges 640/8 €1,045 €1,055 +€10 +0.9%
Gross operating margin 9900 €313,614 €309,276 -€4,338 -1.4%
Operating profit (loss) 9901 €71,338 €60,879 -€10,459 -14.7%
Financial income 75/76B €2,267 €2,780 +€513 +22.6%
Recurring financial income 75 €2,267 €2,780 +€513 +22.6%
Financial charges 65/66B €1,485 - -€1,485
Recurring financial charges 65 €1,485 - -€1,485
Profit (loss) for the period before taxes 9903 €72,120 €63,659 -€8,461 -11.7%
Income taxes 67/77 €26,212 €19,638 -€6,574 -25.1%
Profit (loss) for the period 9904 €45,907 €44,021 -€1,887 -4.1%
Profit (loss) for the period to be appropriated 9905 €45,907 €44,021 -€1,887 -4.1%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.