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longernow: 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.

What changed

longernow

BE 0799.768.463
NACE 69.109, Other legal services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€61,151
2024 · €76,545-€15,394
Equity
€212,546
2024 · €151,394+€61,151
Cash
€195,080
2024 · €48,811+€146,269
Balance sheet total
€244,245
2024 · €185,740+€58,505

Largest movements

2024 to 2025
Assets
  • Cash +€146,269

    up €146,269 (+300%), from €48,811 to €195,080

    mainly Receivables within one year (+€90,174) and Net result for the year (+€61,151)

  • Receivables within one year -€90,174

    down €90,174 (-72.9%), from €123,626 to €33,451

    of which Other amounts receivable: -€96,936

Equity and liabilities
  • Profit (loss) carried forward +€61,151

    up €61,151 (+40.7%), from €150,394 to €211,546

  • Trade debts -€5,036

    down €5,036 (-100%), from €5,036 to €0

Income statement
  • Gross operating margin -€8,600

    down €8,600 (-8.9%), from €96,848 to €88,249

  • Financial income -€2,444

    down €2,444 (-100.0%), from €2,444 to €0

  • Taxes +€2,114

    up €2,114 (+10.5%), from €20,052 to €22,166

  • Depreciation +€1,868

    up €1,868 (+71.0%), from €2,630 to €4,498

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 €76,545
Gross operating margin -€8,600
Depreciation -€1,868
Other operating charges -€325
Financial income -€2,444
Financial charges -€44
Taxes -€2,114
Result 2025 €61,151
lowers the result

Derived cash bridge

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 +€153,177
Investment -€6,908
Financing €0
Cash 2024 €48,811
Net result for the year +€61,151
Depreciation +€4,498
Receivables within one year +€90,174
Trade debts -€5,036
Tax, wage and social debts +€524
Other debts +€1,867
Investment in fixed assets (net) -€6,908
Cash 2025 €195,080
brings cash intakes cash out
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €185,740 €244,245 +€58,505 +31.5%
Formation expenses 20 €0 - =
Fixed assets 21/28 €13,303 €15,713 +€2,410 +18.1%
Tangible fixed assets 22/27 €13,303 €15,713 +€2,410 +18.1%
Furniture and vehicles 24 €848 €730 -€118 -13.9%
Other tangible fixed assets 26 €12,455 €14,983 +€2,528 +20.3%
Current assets 29/58 €172,436 €228,532 +€56,095 +32.5%
Amounts receivable within one year 40/41 €123,626 €33,451 -€90,174 -72.9%
Trade receivables 40 €26,197 €32,958 +€6,762 +25.8%
Other amounts receivable 41 €97,429 €493 -€96,936 -99.5%
Cash at bank and in hand 54/58 €48,811 €195,080 +€146,269 +300%
Total equity and liabilities 10/49 €185,740 €244,245 +€58,505 +31.5%
Equity 10/15 €151,394 €212,546 +€61,151 +40.4%
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 €150,394 €211,546 +€61,151 +40.7%
Amounts payable 17/49 €34,345 €31,699 -€2,646 -7.7%
Amounts payable within one year 42/48 €34,345 €31,699 -€2,646 -7.7%
Trade debts 44 €5,036 €0 -€5,036 -100%
Suppliers 440/4 €5,036 €0 -€5,036 -100%
Taxes, remuneration and social security 45 €29,309 €29,833 +€524 +1.8%
Taxes 450/3 €29,309 €29,833 +€524 +1.8%
Other amounts payable 47/48 - €1,867 +€1,867
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,630 €4,498 +€1,868 +71.0%
Other operating charges 640/8 €40 €365 +€325 +813%
Gross operating margin 9900 €96,848 €88,249 -€8,600 -8.9%
Operating profit (loss) 9901 €94,178 €83,386 -€10,792 -11.5%
Financial income 75/76B €2,444 €0 -€2,444 -100.0%
Recurring financial income 75 €2,444 €0 -€2,444 -100.0%
Financial charges 65/66B €25 €69 +€44 +175%
Recurring financial charges 65 €25 €69 +€44 +175%
Profit (loss) for the period before taxes 9903 €96,597 €83,317 -€13,280 -13.7%
Income taxes 67/77 €20,052 €22,166 +€2,114 +10.5%
Profit (loss) for the period 9904 €76,545 €61,151 -€15,394 -20.1%
Profit (loss) for the period to be appropriated 9905 €76,545 €61,151 -€15,394 -20.1%

Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.