KELMOLEX: what changed
What changed
KELMOLEX
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€50,598
2024 · €46,172+€4,425
Equity
€27,946
2024 · €26,680+€1,266
Cash
€44,818
2024 · €45,379-€561
Balance sheet total
€211,291
2024 · €232,689-€21,398
Largest movements
Assets
- Receivables within one year -€18,758
down €18,758 (-100%), from €18,758 to €0
Equity and liabilities
- Other debts -€10,860
down €10,860 (-16.7%), from €65,000 to €54,140
- Tax, wage and social debts -€7,043
down €7,043 (-46.3%), from €15,203 to €8,160
- Debts after one year -€4,652
down €4,652 (-3.9%), from €120,562 to €115,911
Income statement
- Gross operating margin +€5,830
up €5,830 (+8.8%), from €66,347 to €72,177
- Other operating charges +€799
up €799 (+452%), from €177 to €976
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
€46,172
Gross operating margin
+€5,830
Depreciation
-€154
Other operating charges
-€799
Financial income
-€449
Financial charges
+€166
Taxes
-€168
Result 2025
€50,598
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
+€53,233
Investment
€0
Financing
-€53,794
Cash 2024
€45,379
From operations (derived)
+€53,233
Net result for the year
+€50,598
Depreciation
+€1,959
Receivables within one year
+€18,758
Deferred charges and accrued income
+€120
Trade debts
-€299
Tax, wage and social debts
-€7,043
Other debts
-€10,860
Financing
-€53,794
Debts after one year
-€4,652
Current portion of long-term debt
+€190
Contributions, distributions and other
-€49,332
Cash 2025
€44,818
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,689 | €211,291 | -€21,398 | -9.2% |
| Fixed assets | 21/28 | €167,515 | €165,555 | -€1,959 | -1.2% |
| Tangible fixed assets | 22/27 | €167,515 | €165,555 | -€1,959 | -1.2% |
| Land and buildings | 22 | €160,000 | €160,000 | = | 0.0% |
| Furniture and vehicles | 24 | €3,715 | €1,755 | -€1,959 | -52.7% |
| Other tangible fixed assets | 26 | €3,800 | €3,800 | = | 0.0% |
| Current assets | 29/58 | €65,174 | €45,736 | -€19,439 | -29.8% |
| Amounts receivable within one year | 40/41 | €18,758 | €0 | -€18,758 | -100% |
| Other amounts receivable | 41 | €18,758 | €0 | -€18,758 | -100% |
| Cash at bank and in hand | 54/58 | €45,379 | €44,818 | -€561 | -1.2% |
| Deferred charges and accrued income | 490/1 | €1,038 | €918 | -€120 | -11.5% |
| Total equity and liabilities | 10/49 | €232,689 | €211,291 | -€21,398 | -9.2% |
| Equity | 10/15 | €26,680 | €27,946 | +€1,266 | +4.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,680 | €24,946 | +€1,266 | +5.3% |
| Amounts payable | 17/49 | €206,009 | €183,345 | -€22,664 | -11.0% |
| Amounts payable after more than one year | 17 | €120,562 | €115,911 | -€4,652 | -3.9% |
| Financial debts | 170/4 | €120,562 | €115,911 | -€4,652 | -3.9% |
| Amounts payable within one year | 42/48 | €85,447 | €67,435 | -€18,012 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €4,462 | €4,652 | +€190 | +4.3% |
| Trade debts | 44 | €782 | €483 | -€299 | -38.2% |
| Suppliers | 440/4 | €782 | €483 | -€299 | -38.2% |
| Taxes, remuneration and social security | 45 | €15,203 | €8,160 | -€7,043 | -46.3% |
| Taxes | 450/3 | €15,203 | €8,160 | -€7,043 | -46.3% |
| Other amounts payable | 47/48 | €65,000 | €54,140 | -€10,860 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €1,959 | +€154 | +8.5% |
| Other operating charges | 640/8 | €177 | €976 | +€799 | +452% |
| Gross operating margin | 9900 | €66,347 | €72,177 | +€5,830 | +8.8% |
| Operating profit (loss) | 9901 | €64,365 | €69,242 | +€4,877 | +7.6% |
| Financial income | 75/76B | €449 | €0 | -€449 | -100% |
| Recurring financial income | 75 | €449 | €0 | -€449 | -100% |
| Financial charges | 65/66B | €5,380 | €5,214 | -€166 | -3.1% |
| Recurring financial charges | 65 | €5,380 | €5,214 | -€166 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €59,434 | €64,028 | +€4,594 | +7.7% |
| Income taxes | 67/77 | €13,262 | €13,430 | +€168 | +1.3% |
| Profit (loss) for the period | 9904 | €46,172 | €50,598 | +€4,425 | +9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €46,172 | €50,598 | +€4,425 | +9.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 1 November 2026 via checked.be.