MARK CROMMEN - ADVOCAAT: what changed
What changed
MARK CROMMEN - ADVOCAAT
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€239,636
2024 · €184,207+€55,429
Equity
€1.3m
2024 · €1.2m+€109,126
Cash
€842,528
2024 · €403,949+€438,579
Balance sheet total
€1.4m
2024 · €1.2m+€143,095
Largest movements
Assets
- Cash +€438,579
up €438,579 (+109%), from €403,949 to €842,528
mainly Current investments (+€249,424) and Net result for the year (+€239,636)
- Current investments -€249,424
down €249,424 (-36.9%), from €675,101 to €425,677
- Receivables within one year -€25,000
down €25,000 (-38.2%), from €65,489 to €40,489
- Tangible fixed assets -€21,702
down €21,702 (-26.8%), from €81,053 to €59,351
of which Other tangible fixed assets: -€17,878
Equity and liabilities
- Reserves +€109,126
up €109,126 (+9.9%), from €1.1m to €1.2m
- Other debts +€28,111
up €28,111 (+65.8%), from €42,735 to €70,846
Income statement
- Gross operating margin +€76,259
up €76,259 (+28.4%), from €268,649 to €344,909
- Taxes +€24,957
up €24,957 (+31.0%), from €80,447 to €105,404
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
€184,207
Gross operating margin
+€76,259
Depreciation
+€159
Other operating charges
+€1,830
Financial income
+€2,829
Financial charges
-€691
Taxes
-€24,957
Result 2025
€239,636
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
+€320,951
Investment
+€248,138
Financing
-€130,510
Cash 2024
€403,949
From operations (derived)
+€320,951
Net result for the year
+€239,636
Depreciation
+€22,988
Receivables within one year
+€25,000
Deferred charges and accrued income
-€642
Trade debts
+€4,901
Tax, wage and social debts
+€958
Other debts
+€28,111
Investment (derived)
+€248,138
Investment in fixed assets (net)
-€1,286
Current investments
+€249,424
Financing
-€130,510
Contributions, distributions and other
-€130,510
Cash 2025
€842,528
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,230,854 | €1,373,950 | +€143,095 | +11.6% |
| Fixed assets | 21/28 | €86,013 | €64,311 | -€21,702 | -25.2% |
| Tangible fixed assets | 22/27 | €81,053 | €59,351 | -€21,702 | -26.8% |
| Land and buildings | 22 | €22,538 | €20,692 | -€1,846 | -8.2% |
| Furniture and vehicles | 24 | €7,861 | €5,883 | -€1,978 | -25.2% |
| Other tangible fixed assets | 26 | €50,654 | €32,776 | -€17,878 | -35.3% |
| Financial fixed assets | 28 | €4,960 | €4,960 | = | 0.0% |
| Current assets | 29/58 | €1,144,841 | €1,309,638 | +€164,797 | +14.4% |
| Amounts receivable within one year | 40/41 | €65,489 | €40,489 | -€25,000 | -38.2% |
| Other amounts receivable | 41 | €65,489 | €40,489 | -€25,000 | -38.2% |
| Current investments | 50/53 | €675,101 | €425,677 | -€249,424 | -36.9% |
| Cash at bank and in hand | 54/58 | €403,949 | €842,528 | +€438,579 | +109% |
| Deferred charges and accrued income | 490/1 | €302 | €944 | +€642 | +213% |
| Total equity and liabilities | 10/49 | €1,230,854 | €1,373,950 | +€143,095 | +11.6% |
| Equity | 10/15 | €1,159,028 | €1,268,155 | +€109,126 | +9.4% |
| Contributions | 10/11 | €12,728 | €12,728 | = | 0.0% |
| Reserves | 13 | €1,096,760 | €1,205,886 | +€109,126 | +9.9% |
| Distributable reserves | 133 | €1,096,760 | €1,205,886 | +€109,126 | +9.9% |
| Profit (loss) carried forward | 14 | €49,540 | €49,540 | = | 0.0% |
| Provisions and deferred taxes | 16 | €22,833 | €22,833 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,833 | €22,833 | = | 0.0% |
| Pensions and similar obligations | 160 | €22,833 | €22,833 | = | 0.0% |
| Amounts payable | 17/49 | €48,993 | €82,962 | +€33,969 | +69.3% |
| Amounts payable within one year | 42/48 | €48,993 | €82,962 | +€33,969 | +69.3% |
| Trade debts | 44 | €1,877 | €6,778 | +€4,901 | +261% |
| Suppliers | 440/4 | €1,877 | €6,778 | +€4,901 | +261% |
| Taxes, remuneration and social security | 45 | €4,380 | €5,338 | +€958 | +21.9% |
| Taxes | 450/3 | €4,380 | €5,338 | +€958 | +21.9% |
| Other amounts payable | 47/48 | €42,735 | €70,846 | +€28,111 | +65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,147 | €22,988 | -€159 | -0.7% |
| Other operating charges | 640/8 | €2,888 | €1,058 | -€1,830 | -63.4% |
| Gross operating margin | 9900 | €268,649 | €344,909 | +€76,259 | +28.4% |
| Operating profit (loss) | 9901 | €242,614 | €320,862 | +€78,248 | +32.3% |
| Financial income | 75/76B | €22,348 | €25,177 | +€2,829 | +12.7% |
| Recurring financial income | 75 | €22,348 | €25,177 | +€2,829 | +12.7% |
| Financial charges | 65/66B | €308 | €999 | +€691 | +224% |
| Recurring financial charges | 65 | €308 | €999 | +€691 | +224% |
| Profit (loss) for the period before taxes | 9903 | €264,654 | €345,040 | +€80,386 | +30.4% |
| Income taxes | 67/77 | €80,447 | €105,404 | +€24,957 | +31.0% |
| Profit (loss) for the period | 9904 | €184,207 | €239,636 | +€55,429 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €184,207 | €239,636 | +€55,429 | +30.1% |
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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 4 November 2026 via checked.be.