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MMjustice: 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.

What changed

MMjustice

BE 1004.036.409
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€24,739
2024 · €8,102+€16,636
Equity
€35,841
2024 · €11,102+€24,739
Cash
€47,858
2024 · €4,720+€43,138
Balance sheet total
€66,208
2024 · €26,325+€39,883

Largest movements

2024 to 2025
Assets
  • Cash +€43,138

    up €43,138 (+914%), from €4,720 to €47,858

    mainly Net result for the year (+€24,739) and Other debts (+€8,466)

  • Receivables within one year -€6,886

    down €6,886 (-34.9%), from €19,720 to €12,834

    of which Other amounts receivable: -€8,304

  • Tangible fixed assets +€3,753

    up €3,753 (+281%), from €1,338 to €5,091

    of which Other tangible fixed assets: +€1,976

Equity and liabilities
  • Reserves +€24,739

    new in 2025: €24,739

  • Other debts +€8,466

    new in 2025: €8,466

  • Tax, wage and social debts +€8,135

    up €8,135 (+151%), from €5,392 to €13,527

    of which Taxes: +€8,718

  • Current portion of long-term debt -€2,917

    down €2,917 (-50.0%), from €5,833 to €2,917

  • Trade debts +€1,461

    up €1,461 (+36.5%), from €3,998 to €5,458

Income statement
  • Gross operating margin +€27,658

    up €27,658 (+227%), from €12,180 to €39,838

  • Taxes +€10,578

    up €10,578 (+353%), from €3,000 to €13,578

From the 2024 result to the 2025 result

effect on the 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 €8,102
Gross operating margin +€27,658
Depreciation -€142
Other operating charges -€166
Financial income +€28
Financial charges -€163
Taxes -€10,578
Result 2025 €24,739
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€49,989
Investment -€3,935
Financing -€2,917
Cash 2024 €4,720
Net result for the year +€24,739
Depreciation +€182
Receivables within one year +€6,886
Deferred charges and accrued income +€122
Trade debts +€1,461
Tax, wage and social debts +€8,135
Other debts +€8,466
Investment in fixed assets (net) -€3,935
Current portion of long-term debt -€2,917
Cash 2025 €47,858
brings cash intakes cash out
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €26,325 €66,208 +€39,883 +152%
Fixed assets 21/28 €1,338 €5,091 +€3,753 +281%
Tangible fixed assets 22/27 €1,338 €5,091 +€3,753 +281%
Plant, machinery and equipment 23 €1,338 €3,114 +€1,777 +133%
Other tangible fixed assets 26 - €1,976 +€1,976
Current assets 29/58 €24,988 €61,118 +€36,130 +145%
Amounts receivable within one year 40/41 €19,720 €12,834 -€6,886 -34.9%
Trade receivables 40 €11,417 €12,834 +€1,418 +12.4%
Other amounts receivable 41 €8,304 - -€8,304
Cash at bank and in hand 54/58 €4,720 €47,858 +€43,138 +914%
Deferred charges and accrued income 490/1 €547 €425 -€122 -22.3%
Total equity and liabilities 10/49 €26,325 €66,208 +€39,883 +152%
Equity 10/15 €11,102 €35,841 +€24,739 +223%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 - €24,739 +€24,739
Distributable reserves 133 - €24,739 +€24,739
Profit (loss) carried forward 14 €8,102 €8,102 = 0.0%
Amounts payable 17/49 €15,223 €30,367 +€15,144 +99.5%
Amounts payable within one year 42/48 €15,223 €30,367 +€15,144 +99.5%
Current portion of amounts payable after more than one year 42 €5,833 €2,917 -€2,917 -50.0%
Trade debts 44 €3,998 €5,458 +€1,461 +36.5%
Suppliers 440/4 €3,998 €5,458 +€1,461 +36.5%
Taxes, remuneration and social security 45 €5,392 €13,527 +€8,135 +151%
Taxes 450/3 €3,392 €12,110 +€8,718 +257%
Remuneration and social security 454/9 €2,000 €1,417 -€583 -29.2%
Other amounts payable 47/48 - €8,466 +€8,466
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €39 €182 +€142 +364%
Other operating charges 640/8 €819 €985 +€166 +20.2%
Gross operating margin 9900 €12,180 €39,838 +€27,658 +227%
Operating profit (loss) 9901 €11,322 €38,672 +€27,350 +242%
Financial income 75/76B €1 €29 +€28 +3,400%
Recurring financial income 75 €1 €29 +€28 +3,400%
Financial charges 65/66B €221 €383 +€163 +73.7%
Recurring financial charges 65 €221 €383 +€163 +73.7%
Profit (loss) for the period before taxes 9903 €11,102 €38,317 +€27,215 +245%
Income taxes 67/77 €3,000 €13,578 +€10,578 +353%
Profit (loss) for the period 9904 €8,102 €24,739 +€16,636 +205%
Profit (loss) for the period to be appropriated 9905 €8,102 €24,739 +€16,636 +205%

Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.