CMBM 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.
CMBM Avocat
Largest movements
- Cash +€65,188
up €65,188 (+111%), from €58,910 to €124,098
mainly Net result for the year (+€76,383) and Trade debts (+€466)
- Deferred charges and accrued income +€8,408
up €8,408 (+2,950%), from €285 to €8,693
- Tangible fixed assets +€3,004
new in 2025: €3,004
- Profit (loss) carried forward +€76,383
up €76,383 (+191%), from €40,006 to €116,389
- Gross operating margin +€48,801
up €48,801 (+95.8%), from €50,953 to €99,754
- Taxes +€10,601
up €10,601 (+102%), from €10,441 to €21,042
- Financial charges +€1,350
up €1,350 (+1,134%), from €119 to €1,469
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.
Derived cash bridge
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 | €59,395 | €136,399 | +€77,004 | +130% |
| Fixed assets | 21/28 | - | €3,004 | +€3,004 | |
| Tangible fixed assets | 22/27 | - | €3,004 | +€3,004 | |
| Furniture and vehicles | 24 | - | €3,004 | +€3,004 | |
| Current assets | 29/58 | €59,395 | €133,395 | +€74,000 | +125% |
| Amounts receivable within one year | 40/41 | €200 | €604 | +€404 | +202% |
| Trade receivables | 40 | €200 | - | -€200 | |
| Other amounts receivable | 41 | - | €604 | +€604 | |
| Cash at bank and in hand | 54/58 | €58,910 | €124,098 | +€65,188 | +111% |
| Deferred charges and accrued income | 490/1 | €285 | €8,693 | +€8,408 | +2,950% |
| Total equity and liabilities | 10/49 | €59,395 | €136,399 | +€77,004 | +130% |
| Equity | 10/15 | €42,506 | €118,889 | +€76,383 | +180% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,006 | €116,389 | +€76,383 | +191% |
| Amounts payable | 17/49 | €16,889 | €17,510 | +€621 | +3.7% |
| Amounts payable within one year | 42/48 | €16,889 | €17,510 | +€621 | +3.7% |
| Trade debts | 44 | €1,246 | €1,712 | +€466 | +37.4% |
| Suppliers | 440/4 | €1,246 | €1,712 | +€466 | +37.4% |
| Taxes, remuneration and social security | 45 | €15,530 | €15,798 | +€268 | +1.7% |
| Taxes | 450/3 | €15,530 | €15,798 | +€268 | +1.7% |
| Other amounts payable | 47/48 | €113 | - | -€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €47 | +€47 | |
| Other operating charges | 640/8 | €387 | €813 | +€426 | +110% |
| Gross operating margin | 9900 | €50,953 | €99,754 | +€48,801 | +95.8% |
| Operating profit (loss) | 9901 | €50,566 | €98,894 | +€48,328 | +95.6% |
| Financial charges | 65/66B | €119 | €1,469 | +€1,350 | +1,134% |
| Recurring financial charges | 65 | €119 | €1,469 | +€1,350 | +1,134% |
| Profit (loss) for the period before taxes | 9903 | €50,447 | €97,425 | +€46,978 | +93.1% |
| Income taxes | 67/77 | €10,441 | €21,042 | +€10,601 | +102% |
| Profit (loss) for the period | 9904 | €40,006 | €76,383 | +€36,377 | +90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,006 | €76,383 | +€36,377 | +90.9% |
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 24 October 2026 via checked.be.