Via Legis: 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.
Via Legis
Largest movements
- Cash +€30,751
up €30,751 (+64.1%), from €47,992 to €78,742
mainly Net result for the year (+€27,906) and Receivables within one year (+€1,823)
- Receivables within one year -€1,823
down €1,823 (-90.1%), from €2,023 to €200
of which Trade receivables: -€1,823
- Tangible fixed assets -€834
down €834 (-26.6%), from €3,139 to €2,304
- Reserves +€27,073
up €27,073 (+71.0%), from €38,157 to €65,230
- Gross operating margin +€2,279
up €2,279 (+6.7%), from €34,136 to €36,415
- Depreciation -€722
down €722 (-46.4%), from €1,556 to €834
- Taxes +€589
up €589 (+8.7%), from €6,805 to €7,394
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 | €53,153 | €81,247 | +€28,094 | +52.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €3,139 | €2,304 | -€834 | -26.6% |
| Tangible fixed assets | 22/27 | €3,139 | €2,304 | -€834 | -26.6% |
| Furniture and vehicles | 24 | €3,139 | €2,304 | -€834 | -26.6% |
| Current assets | 29/58 | €50,014 | €78,942 | +€28,928 | +57.8% |
| Amounts receivable within one year | 40/41 | €2,023 | €200 | -€1,823 | -90.1% |
| Trade receivables | 40 | €1,823 | €0 | -€1,823 | -100.0% |
| Other amounts receivable | 41 | €200 | €200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,992 | €78,742 | +€30,751 | +64.1% |
| Total equity and liabilities | 10/49 | €53,153 | €81,247 | +€28,094 | +52.9% |
| Equity | 10/15 | €40,157 | €67,230 | +€27,073 | +67.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,157 | €65,230 | +€27,073 | +71.0% |
| Distributable reserves | 133 | €38,157 | €65,230 | +€27,073 | +71.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,996 | €14,017 | +€1,020 | +7.9% |
| Amounts payable within one year | 42/48 | €12,996 | €14,017 | +€1,020 | +7.9% |
| Trade debts | 44 | €1,842 | €2,325 | +€484 | +26.3% |
| Suppliers | 440/4 | €1,842 | €2,325 | +€484 | +26.3% |
| Taxes, remuneration and social security | 45 | €10,321 | €10,858 | +€537 | +5.2% |
| Taxes | 450/3 | €10,321 | €10,858 | +€537 | +5.2% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,556 | €834 | -€722 | -46.4% |
| Other operating charges | 640/8 | - | €210 | +€210 | |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €34,136 | €36,415 | +€2,279 | +6.7% |
| Operating profit (loss) | 9901 | €32,580 | €35,370 | +€2,791 | +8.6% |
| Financial charges | 65/66B | €74 | €70 | -€3 | -4.1% |
| Recurring financial charges | 65 | €74 | €70 | -€3 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €32,506 | €35,300 | +€2,794 | +8.6% |
| Income taxes | 67/77 | €6,805 | €7,394 | +€589 | +8.7% |
| Profit (loss) for the period | 9904 | €25,702 | €27,906 | +€2,205 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,702 | €27,906 | +€2,205 | +8.6% |
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 11 October 2026 via checked.be.