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MIKAEL GOSSIAUX AVOCAT

abbreviatedMGOInactive
KBO/BCE: BE 0829.239.637

Inactive; last annual accounts for fiscal year 2025. Dissolved without liquidation on 01-01-2026.

MIKAEL GOSSIAUX AVOCATInactive

Signals

1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 01-07-2026, 30 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
30 d early
2024
12 d early
2023
100 d late
2022
59 d late
2021
76 d late
2020
92 d late
2019
119 d late
← before the deadline after the deadline →
tick = median of all Belgian filings

This company filed its last 7 accounts on average 58 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.

Checked, nothing found (1)
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

MIKAEL GOSSIAUX AVOCAT has filed 15 sets of annual accounts, the latest for fiscal year 2025.1 In 2026 the company was absorbed by merger into SMIL.2

  1. 1National Bank, annual accounts 2025
  2. 2Belgian State Gazette, 19-01-2026

Financials · fiscal year 2025, full schema

Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
€5,134▼ 93.5%
2024 · €79,173
Working capital
€245,439▲ 937%
2024 · €23,670
Trend over the years

Click a name to add, emphasise or remove a line.

Every figure with its change against the fiscal year before
favourable unfavourable
Line20212022202320242025
Operating result€60,660▲ 19.5%-€6,367-€6,374▼ 0.1%€109,774€6,389▼ 94.2%
Net result€38,466▲ 23.1%-€9,744-€9,122▲ 6.4%€79,173€5,134▼ 93.5%
Equity€184,571▲ 13.1%€174,828▼ 5.3%€165,706▼ 5.2%€244,879▲ 47.8%€250,012▲ 2.1%
Total assets€415,797▲ 1.8%€342,491▼ 17.6%€314,481▼ 8.2%€397,486▲ 26.4%€361,435▼ 9.1%
Debt€231,226▼ 5.7%€167,663▼ 27.5%€148,775▼ 11.3%€124,099▼ 16.6%€82,914▼ 33.2%
Working capital€19,105▼ 6.5%-€4,448-€22,167▼ 398%€23,670€245,439▲ 937%
Result per fiscal year
Operating resultNet result
-€50,000€0€50,000€100,000Operating result 2021: €60,660€60,660Net result 2021: €38,466€38,466Operating result 2022: -€6,367-€6,367Net result 2022: -€9,744-€9,744Operating result 2023: -€6,374-€6,374Net result 2023: -€9,122-€9,122Operating result 2024: €109,774€109,774Net result 2024: €79,173€79,173Operating result 2025: €6,389€6,389Net result 2025: €5,134€5,13420212022202320242025-€50,000€0€50,000€100,000Operating result 2023: -€6,374-€6,370Net result 2023: -€9,122-€9,120Operating result 2024: €109,774€110,000Net result 2024: €79,173€79,200Operating result 2025: €6,389€6,390Net result 2025: €5,134€5,130202320242025
The operating result falls in 2025; 2025 is 94% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €361,435
Fixed assets €101,244 ▼ 68.7%
Current assets €260,190 ▲ 251%
Equity and liabilities €361,435
Equity €250,012 ▲ 2.1%
Provisions €28,508 =
Debt €82,914 ▼ 33.2%
Debt's share of the balance-sheet total falls from 31.2% to 22.9%. Equity is higher and debt is lower.
Key figures and ratios
2025 value · change against 2024
EBITDA
€9,599▼
2024 · €123,979
Cash flow
€8,343▼
2024 · €93,378
Current ratio
17.64▲
2024 · 1.47
Debt to equity
0.33▼
2024 · 0.51
ROE
2.1%▼
2024 · 32.3%
ROA
1.4%▼
2024 · 19.9%
Interest coverage
4.86▼
2024 · 54.73
Debt ≤ 1 year
€14,751▼
2024 · €50,495
Debt > 1 year
€68,163▼
2024 · €73,604
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 47 lines
Balance sheet Code20242025
Assets
Total assets20/58€397,486€361,435▼
Fixed assets21/28€323,321€101,244▼
Tangible fixed assets22/27€323,321€101,244▼
Land and buildings22€275,868€101,244▼
Plant, machinery and equipment23€47,389-
Furniture and vehicles24€46-
Other tangible fixed assets26€19-
Current assets29/58€74,165€260,190▲
Amounts receivable within one year40/41€3,500€2,222▼
Other amounts receivable41€3,500€2,222▼
Current investments50/53-€216,721
Cash at bank and in hand54/58€70,070€41,247▼
Deferred charges and accrued income490/1€595-
Equity and liabilities
Total equity and liabilities10/49€397,486€361,435▼
Equity10/15€244,879€250,012▲
Contributions10/11€12,400€12,400=
Reserves13€87,385€87,385=
Tax-exempt reserves132€85,525€85,525=
Distributable reserves133€1,860€1,860=
Profit (loss) carried forward14€145,094€150,228▲
Provisions and deferred taxes16€28,508€28,508=
Deferred taxes168€28,508€28,508=
Amounts payable17/49€124,099€82,914▼
Amounts payable after more than one year17€73,604€68,163▼
Financial debts170/4€71,314€66,623▼
Other amounts payable178/9€2,290€1,540▼
Amounts payable within one year42/48€50,495€14,751▼
Current portion of amounts payable after more than one year42€12,530€4,691▼
Trade debts44€7,436€3,435▼
Suppliers440/4€7,436€3,435▼
Other amounts payable47/48€30,529€6,625▼
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€14,205€3,209▼
Other operating charges640/8€7,351€1,505▼
Non-recurring operating charges66A-€10,155
Gross operating margin9900€131,329€21,259▼
Operating profit (loss)9901€109,774€6,389▼
Financial income75/76B€172€721▲
Recurring financial income75€172€721▲
Financial charges65/66B€2,265€1,977▼
Recurring financial charges65€2,265€1,977▼
Profit (loss) for the period before taxes9903€107,681€5,134▼
Transfer to deferred taxes680€28,508-
Profit (loss) for the period9904€79,173€5,134▼
Transfer to tax-exempt reserves689€85,525-
Profit (loss) for the period to be appropriated9905-€6,352€5,134▲
Appropriation of the result
Profit (loss) to be appropriated9906€145,094€150,228▲
Profit (loss) brought forward from the previous period14P€151,446€145,094▼

The notes to these accounts (10 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20212022202320242025Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€19,400€18,804€18,804€14,205€3,209▼ 77.4%
Other operating charges640/8-€4,968€5,598€7,351€1,505▼ 79.5%
Non-recurring operating charges66A----€10,155-
Gross operating margin9900€80,060€17,405€18,028€131,329€21,259▼ 83.8%
Operating profit (loss)9901€60,660-€6,367-€6,374€109,774€6,389▼ 94.2%
Financial income75/76B€24€55€16€172€721▲ 318%
Recurring financial income75€24€55€16€172€721▲ 318%
Financial charges65/66B€4,015€3,432€2,764€2,265€1,977▼ 12.7%
Recurring financial charges65€4,015€3,432€2,764€2,265€1,977▼ 12.7%
Profit (loss) for the period before taxes9903€56,669-€9,744-€9,122€107,681€5,134▼ 95.2%
Transfer to deferred taxes680---€28,508--
Income taxes67/77€18,203-----
Profit (loss) for the period9904€38,466-€9,744-€9,122€79,173€5,134▼ 93.5%
Transfer to tax-exempt reserves689---€85,525--
Profit (loss) for the period to be appropriated9905€38,466-€9,744-€9,122-€6,352€5,134▲ 181%
Line20212022202320242025Change
Assets
Total assets20/58€415,797€342,491€314,481€397,486€361,435▼ 9.1%
Fixed assets21/28€309,325€290,521€271,717€323,321€101,244▼ 68.7%
Tangible fixed assets22/27€309,325€290,521€271,717€323,321€101,244▼ 68.7%
Land and buildings22€294,540€279,553€264,567€275,868€101,244▼ 63.3%
Plant, machinery and equipment23€14,156€10,489€6,821€47,389--
Furniture and vehicles24€444€294€144€46--
Other tangible fixed assets26€185€185€185€19--
Current assets29/58€106,472€51,970€42,764€74,165€260,190▲ 251%
Amounts receivable within one year40/41€2,314€3,376€26,119€3,500€2,222▼ 36.5%
Trade receivables40€1,285€1,285€25,500---
Other amounts receivable41€1,029€2,091€619€3,500€2,222▼ 36.5%
Current investments50/53----€216,721-
Cash at bank and in hand54/58€103,893€48,321€16,525€70,070€41,247▼ 41.1%
Deferred charges and accrued income490/1€265€273€120€595--
Equity and liabilities
Total equity and liabilities10/49€415,797€342,491€314,481€397,486€361,435▼ 9.1%
Equity10/15€184,571€174,828€165,706€244,879€250,012▲ 2.1%
Contributions10/11€12,400€12,400€12,400€12,400€12,400=
Reserves13€1,860€1,860€1,860€87,385€87,385=
Non-distributable reserves130/1€1,860€1,860€1,860---
Reserves not available under the articles1311€1,860€1,860€1,860---
Tax-exempt reserves132---€85,525€85,525=
Distributable reserves133---€1,860€1,860=
Profit (loss) carried forward14€170,311€160,568€151,446€145,094€150,228▲ 3.5%
Provisions and deferred taxes16---€28,508€28,508=
Deferred taxes168---€28,508€28,508=
Amounts payable17/49€231,226€167,663€148,775€124,099€82,914▼ 33.2%
Amounts payable after more than one year17€143,859€111,245€83,844€73,604€68,163▼ 7.4%
Financial debts170/4€143,859€111,245€83,844€71,314€66,623▼ 6.6%
Other amounts payable178/9---€2,290€1,540▼ 32.8%
Amounts payable within one year42/48€87,367€56,418€64,931€50,495€14,751▼ 70.8%
Current portion of amounts payable after more than one year42€32,489€32,614€27,401€12,530€4,691▼ 62.6%
Trade debts44€7,934€5,210€10,443€7,436€3,435▼ 53.8%
Suppliers440/4€7,934€5,210€10,443€7,436€3,435▼ 53.8%
Taxes, remuneration and social security45€25,392€14,014----
Taxes450/3€25,392€14,014----
Other amounts payable47/48€21,552€4,580€27,087€30,529€6,625▼ 78.3%
Line20212022202320242025Change
Profit (loss) for the period9904€38,466-€9,744-€9,122€79,173€5,134▼ 93.5%
+ Depreciation and write-downs630€19,400€18,804€18,804€14,205€3,209▼ 77.4%
Operating cash flow (approximation)€57,866€9,060€9,682€93,378€8,343▼ 91.1%
Investment in fixed assets (approximation)-€0€0-€65,809€218,867▲ 433%
Change in cash--€55,572-€31,796€53,545-€28,823▼ 154%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-07-2027
2026
01-07
NBB filing Annual accounts filed
fiscal year 2025 · full schema
19-01
State Gazette act Resignations & appointments · Restructuring · End & cessation
Merger · Dissolution · Director discharge7 facts ▸
  • General meeting, 23-12-2025
  • Merger, opération assimilée à une fusion par absorption, comptes au 31 décembre 2025
  • Dissolution, 01-01-2026
  • Director discharge, MGO
  • Power of attorney, Mikael GOSSIAUX
  • Power of attorney, Frédéric Lepoutre Accounting
  • Power of attorney, Administrateur unique de MGO
2025
31-12
Financial Liquidity times 12current ratio 17.64
Current ratio from 1.47 to 17.64; short-term debt falls from €50,495 to €14,751.
19-07
NBB filing Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial Back to profitnet €79,173
Net result €79,173 after 2 loss-making years.
31-12
Financial Liquidity doublescurrent ratio 1.47
Current ratio from 0.66 to 1.47; short-term debt falls from €64,931 to €50,495.
31-12
Financial Equity above €200,000Eq €244,879 ▲47.8%
Equity rises from €165,706 to €244,879.
08-11
NBB filing Annual accounts filed
fiscal year 2023 · full schema · 100 days late
2023
28-09
NBB filing Annual accounts filed
fiscal year 2022 · full schema · 59 days late
2022
31-12
Financial Weakest financial yearnet -€9,744
Net result drops to -€9,744, the lowest in the series.
15-10
NBB filing Annual accounts filed
fiscal year 2021 · full schema · 76 days late
2021
31-10
NBB filing Annual accounts filed
fiscal year 2020 · full schema · 92 days late
Show earlier events
2020
31-12
Financial Equity above €150,000Eq €163,122 ▲20.7%
3 profitable years in a row build equity to €163,122.
27-11
NBB filing Annual accounts filed
fiscal year 2019 · full schema · 119 days late
2019
22-10
NBB filing Annual accounts filed
fiscal year 2018 · full schema · 83 days late
2018
02-10
NBB filing Annual accounts filed
fiscal year 2017 · full schema · 63 days late
2017
22-12
NBB filing Annual accounts filed
fiscal year 2016 · full schema · 144 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 7 acts read
About the unread acts

Of the 7 Belgian State Gazette acts we know for this company, 1 has been read. The other 6 have not been read yet: what they contain is neither established nor disproved here.

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Structure & network

Connections & network

No current directors or connected companies found in the register.

Acquisitions and mergers

1 transaction
Taken over by:SMIL
BE 0829.239.043merger by absorption · State Gazette act of 19-01-2026 (2 acts) · effective 01-01-2026