Van Lars Avocat: 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.
Van Lars Avocat
Largest movements
- Receivables within one year +€17,998
up €17,998 (+244.7%), from €7,354 to €25,352
of which Other amounts receivable: +€14,343
- Cash -€10,261
down €10,261 (-55.7%), from €18,425 to €8,164
mainly Receivables within one year (-€17,998) and Tax, wage and social debts (-€6,894)
- Tangible fixed assets +€1,807
up €1,807 (+40.0%), from €4,523 to €6,330
of which Other tangible fixed assets: +€3,700
- Deferred charges and accrued income -€650
no longer reported in 2025 (was €650)
- Trade debts +€9,900
up €9,900 (+667.6%), from €1,483 to €11,383
- Tax, wage and social debts -€6,894
down €6,894 (-71.1%), from €9,691 to €2,797
of which Taxes: -€5,644
- Reserves +€5,850
up €5,850 (+34.0%), from €17,200 to €23,050
- Gross operating margin -€17,141
down €17,141 (-58.8%), from €29,172 to €12,031
- Taxes -€4,767
down €4,767 (-62.8%), from €7,592 to €2,825
- Depreciation -€1,093
down €1,093 (-26.9%), from €4,060 to €2,967
- Other operating charges +€293
up €293 (+488.3%), from €60 to €353
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.
Cash bridge derived
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 | €30,952 | €39,846 | +€8,894 | +28.7% |
| Fixed assets | 21/28 | €4,523 | €6,330 | +€1,807 | +40.0% |
| Tangible fixed assets | 22/27 | €4,523 | €6,330 | +€1,807 | +40.0% |
| Furniture and vehicles | 24 | €4,523 | €2,630 | -€1,893 | -41.9% |
| Other tangible fixed assets | 26 | - | €3,700 | +€3,700 | |
| Current assets | 29/58 | €26,429 | €33,516 | +€7,087 | +26.8% |
| Amounts receivable within one year | 40/41 | €7,354 | €25,352 | +€17,998 | +244.7% |
| Trade receivables | 40 | €727 | €4,382 | +€3,655 | +502.8% |
| Other amounts receivable | 41 | €6,627 | €20,970 | +€14,343 | +216.4% |
| Cash at bank and in hand | 54/58 | €18,425 | €8,164 | -€10,261 | -55.7% |
| Deferred charges and accrued income | 490/1 | €650 | - | -€650 | |
| Total equity and liabilities | 10/49 | €30,952 | €39,846 | +€8,894 | +28.7% |
| Equity | 10/15 | €19,778 | €25,666 | +€5,888 | +29.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,200 | €23,050 | +€5,850 | +34.0% |
| Distributable reserves | 133 | €17,200 | €23,050 | +€5,850 | +34.0% |
| Profit (loss) carried forward | 14 | €78 | €116 | +€38 | +48.7% |
| Amounts payable | 17/49 | €11,174 | €14,180 | +€3,006 | +26.9% |
| Amounts payable within one year | 42/48 | €11,174 | €14,180 | +€3,006 | +26.9% |
| Trade debts | 44 | €1,483 | €11,383 | +€9,900 | +667.6% |
| Suppliers | 440/4 | €1,483 | €11,383 | +€9,900 | +667.6% |
| Taxes, remuneration and social security | 45 | €9,691 | €2,797 | -€6,894 | -71.1% |
| Taxes | 450/3 | €8,441 | €2,797 | -€5,644 | -66.9% |
| Remuneration and social security | 454/9 | €1,250 | - | -€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,060 | €2,967 | -€1,093 | -26.9% |
| Other operating charges | 640/8 | €60 | €353 | +€293 | +488.3% |
| Gross operating margin | 9900 | €29,172 | €12,031 | -€17,141 | -58.8% |
| Operating profit (loss) | 9901 | €25,052 | €8,711 | -€16,341 | -65.2% |
| Financial income | 75/76B | €69 | €95 | +€26 | +37.7% |
| Recurring financial income | 75 | €69 | €95 | +€26 | +37.7% |
| Financial charges | 65/66B | €251 | €93 | -€158 | -62.9% |
| Recurring financial charges | 65 | €251 | €93 | -€158 | -62.9% |
| Profit (loss) for the period before taxes | 9903 | €24,870 | €8,713 | -€16,157 | -65.0% |
| Income taxes | 67/77 | €7,592 | €2,825 | -€4,767 | -62.8% |
| Profit (loss) for the period | 9904 | €17,278 | €5,888 | -€11,390 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,278 | €5,888 | -€11,390 | -65.9% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.