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BMLAW: 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

BMLAW

BE 1016.132.507
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · -€5,427+€1.3m
Equity
€1.3m
2024 · €4,573+€1.3m
Cash
€629,286
2024 · €4,880+€624,407
Balance sheet total
€1.9m
2024 · €5,573+€1.9m

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€1.3m

    up €1.3m (+189794.7%), from €693 to €1.3m

    of which Trade receivables: +€1.3m

  • Cash +€624,407

    up €624,407 (+12796.1%), from €4,880 to €629,286

    mainly Net result for the year (+€1.3m) and Tax, wage and social debts (+€632,774)

Equity and liabilities
  • Profit (loss) carried forward +€1.3m

    up €1.3m, from -€5,427 to €1.3m

  • Tax, wage and social debts +€632,774

    new in 2025: €632,774

Income statement
  • Gross operating margin +€1.7m

    up €1.7m, from -€5,040 to €1.7m

  • Taxes +€422,511

    new in 2025: €422,511

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 -€5,427
Gross operating margin +€1.7m
Other operating charges -€12
Financial charges -€387
Taxes -€422,511
Result 2025 €1.3m

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 +€624,407
Investment €0
Financing €0
Cash 2024 €4,880
Net result for the year +€1.3m
Receivables within one year -€1.3m
Smaller working-capital items +€3,701
Tax, wage and social debts +€632,774
Cash 2025 €629,286
Every line side by side 27 lines
Line Code 2024 2025 Change %
Total assets 20/58 €5,573 €1,946,283 +€1.9m +34825.6%
Current assets 29/58 €5,573 €1,946,283 +€1.9m +34825.6%
Amounts receivable within one year 40/41 €693 €1,315,971 +€1.3m +189794.7%
Trade receivables 40 - €1,315,761 +€1.3m
Other amounts receivable 41 €693 €210 -€483 -69.7%
Cash at bank and in hand 54/58 €4,880 €629,286 +€624,407 +12796.1%
Deferred charges and accrued income 490/1 - €1,026 +€1,026
Total equity and liabilities 10/49 €5,573 €1,946,283 +€1.9m +34825.6%
Equity 10/15 €4,573 €1,307,782 +€1.3m +28500.0%
Contributions 10/11 €10,000 €10,000 = 0.0%
Profit (loss) carried forward 14 -€5,427 €1,297,782 +€1.3m
Amounts payable 17/49 €1,000 €638,501 +€637,501 +63750.1%
Amounts payable within one year 42/48 €1,000 €638,501 +€637,501 +63750.1%
Trade debts 44 €1,000 €3,615 +€2,615 +261.5%
Suppliers 440/4 €1,000 €3,615 +€2,615 +261.5%
Taxes, remuneration and social security 45 - €632,774 +€632,774
Taxes 450/3 - €632,774 +€632,774
Other amounts payable 47/48 - €2,113 +€2,113
Other operating charges 640/8 €387 €399 +€12 +3.1%
Gross operating margin 9900 -€5,040 €1,726,507 +€1.7m
Operating profit (loss) 9901 -€5,427 €1,726,107 +€1.7m
Financial charges 65/66B - €387 +€387
Recurring financial charges 65 - €387 +€387
Profit (loss) for the period before taxes 9903 -€5,427 €1,725,720 +€1.7m
Income taxes 67/77 - €422,511 +€422,511
Profit (loss) for the period 9904 -€5,427 €1,303,210 +€1.3m
Profit (loss) for the period to be appropriated 9905 -€5,427 €1,303,210 +€1.3m

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.