CMS DeBacker: 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
CMS DeBacker
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8.7m
2024 · €7.7m+€995,165
Equity
€1.4m
2024 · €1.5m-€69,266
Cash
€1.7m
2024 · €2.1m-€338,933
Balance sheet total
€16.0m
2024 · €14.4m+€1.6m
Largest movements
Assets
- Tangible fixed assets +€1.0m
up €1.0m (+65.1%), from €1.6m to €2.6m
of which Other tangible fixed assets: +€1.1m
- Receivables within one year +€956,250
up €956,250 (+9.2%), from €10.4m to €11.4m
of which Trade receivables: +€874,842
- Cash -€338,933
down €338,933 (-16.2%), from €2.1m to €1.7m
mainly Contributions, distributions and other (-€8.8m) and Investment in fixed assets (net) (-€1.6m)
Equity and liabilities
- Short-term financial debts -€1.1m
no longer reported in 2025 (was €1.1m)
- Debts after one year +€1.1m
up €1.1m (+152.5%), from €704,875 to €1.8m
- Other debts +€731,574
up €731,574 (+8.6%), from €8.5m to €9.3m
- Accrued charges and deferred income +€343,418
up €343,418 (+46.1%), from €745,609 to €1.1m
- Tax, wage and social debts +€297,016
up €297,016 (+76.6%), from €387,552 to €684,567
of which Taxes: +€339,848
Income statement
- Turnover +€1.3m
up €1.3m (+5.1%), from €26.2m to €27.5m
- Goods and materials +€720,559
up €720,559 (+42.7%), from €1.7m to €2.4m
- Services and other goods -€637,453
down €637,453 (-4.5%), from €14.1m to €13.5m
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.
Result 2024
€7.7m
Turnover
+€1.3m
Other operating income
+€125,441
Goods and materials
-€720,559
Services and other goods
+€637,453
Staff costs
-€86,904
Depreciation
-€136,128
Write-downs
-€146,796
Other operating charges
+€18,964
Financial income
-€4,926
Financial charges
-€51,730
Taxes
+€24,081
Result 2025
€8.7m
Cash bridge derived
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
+€9.9m
Investment
-€1.6m
Financing
-€8.6m
Cash 2024
€2.1m
From operations (derived)
+€9.9m
Net result for the year
+€8.7m
Depreciation
+€593,933
Receivables within one year
-€956,250
Deferred charges and accrued income
+€13,881
Trade debts
+€156,437
Tax, wage and social debts
+€297,016
Other debts
+€731,574
Accrued charges and deferred income
+€343,418
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Financing
-€8.6m
Debts after one year
+€1.1m
Current portion of long-term debt
+€168,824
Short-term financial debts
-€1.1m
Contributions, distributions and other
-€8.8m
Cash 2025
€1.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,366,115 | €15,983,950 | +€1.6m | +11.3% |
| Fixed assets | 21/28 | €1,564,381 | €2,578,780 | +€1.0m | +64.8% |
| Intangible fixed assets | 21 | €3,487 | €1,584 | -€1,903 | -54.6% |
| Tangible fixed assets | 22/27 | €1,560,663 | €2,576,965 | +€1.0m | +65.1% |
| Furniture and vehicles | 24 | €669,303 | €556,427 | -€112,876 | -16.9% |
| Other tangible fixed assets | 26 | €891,360 | €2,020,539 | +€1.1m | +126.7% |
| Financial fixed assets | 28 | €231 | €231 | = | 0.0% |
| Other financial fixed assets | 284/8 | €231 | €231 | = | 0.0% |
| Shares | 284 | €231 | €231 | = | 0.0% |
| Current assets | 29/58 | €12,801,734 | €13,405,170 | +€603,436 | +4.7% |
| Amounts receivable within one year | 40/41 | €10,420,157 | €11,376,407 | +€956,250 | +9.2% |
| Trade receivables | 40 | €10,049,557 | €10,924,399 | +€874,842 | +8.7% |
| Other amounts receivable | 41 | €370,600 | €452,008 | +€81,408 | +22.0% |
| Cash at bank and in hand | 54/58 | €2,088,451 | €1,749,517 | -€338,933 | -16.2% |
| Deferred charges and accrued income | 490/1 | €293,126 | €279,245 | -€13,881 | -4.7% |
| Total equity and liabilities | 10/49 | €14,366,115 | €15,983,950 | +€1.6m | +11.3% |
| Equity | 10/15 | €1,464,488 | €1,395,222 | -€69,266 | -4.7% |
| Contributions | 10/11 | €1,035,747 | €989,046 | -€46,701 | -4.5% |
| Reserves | 13 | €393,094 | €372,405 | -€20,689 | -5.3% |
| Distributable reserves | 133 | €393,094 | €372,405 | -€20,689 | -5.3% |
| Profit (loss) carried forward | 14 | €35,647 | €33,771 | -€1,876 | -5.3% |
| Amounts payable | 17/49 | €12,901,627 | €14,588,728 | +€1.7m | +13.1% |
| Amounts payable after more than one year | 17 | €704,875 | €1,779,597 | +€1.1m | +152.5% |
| Financial debts | 170/4 | €704,875 | €1,779,597 | +€1.1m | +152.5% |
| Credit institutions | 173 | €704,875 | €1,779,597 | +€1.1m | +152.5% |
| Amounts payable within one year | 42/48 | €11,451,142 | €11,720,103 | +€268,961 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | - | €168,824 | +€168,824 | |
| Financial debts | 43 | €1,084,888 | - | -€1.1m | |
| Credit institutions | 430/8 | €1,084,888 | - | -€1.1m | |
| Trade debts | 44 | €1,436,346 | €1,592,782 | +€156,437 | +10.9% |
| Suppliers | 440/4 | €1,436,346 | €1,592,782 | +€156,437 | +10.9% |
| Taxes, remuneration and social security | 45 | €387,552 | €684,567 | +€297,016 | +76.6% |
| Taxes | 450/3 | €79,140 | €418,988 | +€339,848 | +429.4% |
| Remuneration and social security | 454/9 | €308,412 | €265,580 | -€42,832 | -13.9% |
| Other amounts payable | 47/48 | €8,542,356 | €9,273,930 | +€731,574 | +8.6% |
| Accrued charges and deferred income | 492/3 | €745,609 | €1,089,028 | +€343,418 | +46.1% |
| Operating income | 70/76A | €26,676,044 | €28,137,755 | +€1.5m | +5.5% |
| Turnover | 70 | €26,185,389 | €27,521,660 | +€1.3m | +5.1% |
| Other operating income | 74 | €490,655 | €616,095 | +€125,441 | +25.6% |
| Operating charges | 60/66A | €18,817,140 | €19,251,111 | +€433,971 | +2.3% |
| Goods for resale, raw materials and consumables | 60 | €1,687,340 | €2,407,899 | +€720,559 | +42.7% |
| Purchases | 600/8 | €1,687,340 | €2,407,899 | +€720,559 | +42.7% |
| Services and other goods | 61 | €14,139,363 | €13,501,909 | -€637,453 | -4.5% |
| Remuneration, social security and pensions | 62 | €2,587,200 | €2,674,105 | +€86,904 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457,805 | €593,933 | +€136,128 | +29.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€119,237 | €27,559 | +€146,796 | |
| Other operating charges | 640/8 | €64,669 | €45,705 | -€18,964 | -29.3% |
| Operating profit (loss) | 9901 | €7,858,904 | €8,886,644 | +€1.0m | +13.1% |
| Financial income | 75/76B | €15,131 | €10,205 | -€4,926 | -32.6% |
| Recurring financial income | 75 | €15,131 | €10,205 | -€4,926 | -32.6% |
| Other financial income | 752/9 | €15,131 | €10,205 | -€4,926 | -32.6% |
| Financial charges | 65/66B | €65,918 | €117,649 | +€51,730 | +78.5% |
| Recurring financial charges | 65 | €65,918 | €117,649 | +€51,730 | +78.5% |
| Debt charges | 650 | €37,484 | €84,442 | +€46,958 | +125.3% |
| Other financial charges | 652/9 | €28,434 | €33,206 | +€4,772 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €7,808,117 | €8,779,200 | +€971,084 | +12.4% |
| Income taxes | 67/77 | €87,073 | €62,992 | -€24,081 | -27.7% |
| Taxes | 670/3 | €87,073 | €63,420 | -€23,654 | -27.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €428 | +€428 | |
| Profit (loss) for the period | 9904 | €7,721,043 | €8,716,208 | +€995,165 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,721,043 | €8,716,208 | +€995,165 | +12.9% |
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 3 October 2026 via checked.be.