CMKS Avocats: what changed
What changed
CMKS Avocats
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€88,777
2024 · €63,031+€25,746
Equity
€221,572
2024 · €132,795+€88,777
Cash
€165,328
2024 · €83,377+€81,951
Balance sheet total
€348,667
2024 · €257,423+€91,245
Largest movements
Assets
- Cash +€81,951
up €81,951 (+98.3%), from €83,377 to €165,328
mainly Net result for the year (+€88,777) and Tax, wage and social debts (+€11,795)
- Receivables within one year +€8,895
up €8,895 (+19.2%), from €46,274 to €55,169
of which Trade receivables: +€15,567
Equity and liabilities
- Profit (loss) carried forward +€88,777
up €88,777 (+68.9%), from €128,795 to €217,572
- Tax, wage and social debts +€11,795
up €11,795 (+84.2%), from €14,016 to €25,810
of which Taxes: +€7,610
- Debts after one year -€8,195
down €8,195 (-10.9%), from €75,063 to €66,868
Income statement
- Gross operating margin +€44,877
up €44,877 (+31.5%), from €142,469 to €187,346
- Taxes +€11,976
up €11,976 (+66.3%), from €18,058 to €30,034
- Staff costs +€7,763
up €7,763 (+15.1%), from €51,382 to €59,145
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€63,031
Gross operating margin
+€44,877
Staff costs
-€7,763
Depreciation
+€120
Other operating charges
+€347
Financial income
+€19
Financial charges
+€122
Taxes
-€11,976
Result 2025
€88,777
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€92,371
Investment
-€3,730
Financing
-€6,690
Cash 2024
€83,377
From operations (derived)
+€92,371
Net result for the year
+€88,777
Depreciation
+€3,231
Receivables within one year
-€8,895
Deferred charges and accrued income
+€100
Trade debts
-€2,312
Tax, wage and social debts
+€11,795
Other debts
-€325
Investment (derived)
-€3,730
Investment in fixed assets (net)
-€3,730
Financing
-€6,690
Debts after one year
-€8,195
Current portion of long-term debt
+€1,505
Cash 2025
€165,328
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,423 | €348,667 | +€91,245 | +35.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €123,853 | €124,352 | +€499 | +0.4% |
| Tangible fixed assets | 22/27 | €13,648 | €14,147 | +€499 | +3.7% |
| Plant, machinery and equipment | 23 | €147 | - | -€147 | |
| Furniture and vehicles | 24 | €8,227 | €9,434 | +€1,208 | +14.7% |
| Other tangible fixed assets | 26 | €5,275 | €4,712 | -€562 | -10.7% |
| Financial fixed assets | 28 | €110,205 | €110,205 | = | 0.0% |
| Current assets | 29/58 | €133,570 | €224,316 | +€90,746 | +67.9% |
| Amounts receivable within one year | 40/41 | €46,274 | €55,169 | +€8,895 | +19.2% |
| Trade receivables | 40 | €6,349 | €21,916 | +€15,567 | +245% |
| Other amounts receivable | 41 | €39,925 | €33,253 | -€6,672 | -16.7% |
| Cash at bank and in hand | 54/58 | €83,377 | €165,328 | +€81,951 | +98.3% |
| Deferred charges and accrued income | 490/1 | €3,919 | €3,819 | -€100 | -2.5% |
| Total equity and liabilities | 10/49 | €257,423 | €348,667 | +€91,245 | +35.4% |
| Equity | 10/15 | €132,795 | €221,572 | +€88,777 | +66.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,795 | €217,572 | +€88,777 | +68.9% |
| Amounts payable | 17/49 | €124,628 | €127,095 | +€2,467 | +2.0% |
| Amounts payable after more than one year | 17 | €75,063 | €66,868 | -€8,195 | -10.9% |
| Financial debts | 170/4 | €75,063 | €66,868 | -€8,195 | -10.9% |
| Amounts payable within one year | 42/48 | €49,565 | €60,227 | +€10,662 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €11,760 | €13,265 | +€1,505 | +12.8% |
| Trade debts | 44 | €23,464 | €21,152 | -€2,312 | -9.9% |
| Suppliers | 440/4 | €23,464 | €21,152 | -€2,312 | -9.9% |
| Taxes, remuneration and social security | 45 | €14,016 | €25,810 | +€11,795 | +84.2% |
| Taxes | 450/3 | €6,607 | €14,217 | +€7,610 | +115% |
| Remuneration and social security | 454/9 | €7,409 | €11,593 | +€4,184 | +56.5% |
| Other amounts payable | 47/48 | €325 | €0 | -€325 | -100% |
| Remuneration, social security and pensions | 62 | €51,382 | €59,145 | +€7,763 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,351 | €3,231 | -€120 | -3.6% |
| Other operating charges | 640/8 | €3,387 | €3,040 | -€347 | -10.2% |
| Gross operating margin | 9900 | €142,469 | €187,346 | +€44,877 | +31.5% |
| Operating profit (loss) | 9901 | €84,347 | €121,929 | +€37,581 | +44.6% |
| Financial income | 75/76B | €49 | €68 | +€19 | +38.5% |
| Recurring financial income | 75 | €49 | €68 | +€19 | +38.5% |
| Financial charges | 65/66B | €3,308 | €3,186 | -€122 | -3.7% |
| Recurring financial charges | 65 | €3,308 | €3,186 | -€122 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €81,089 | €118,811 | +€37,722 | +46.5% |
| Income taxes | 67/77 | €18,058 | €30,034 | +€11,976 | +66.3% |
| Profit (loss) for the period | 9904 | €63,031 | €88,777 | +€25,746 | +40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,031 | €88,777 | +€25,746 | +40.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.