Monheim Law: what changed
What changed
Monheim Law
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€270,145
2024 · €269,124+€1,021
Equity
€46,600
2024 · €46,600
Cash
€261,847
2024 · €242,926+€18,922
Balance sheet total
€344,434
2024 · €318,077+€26,357
Largest movements
Assets
- Cash +€18,922
up €18,922 (+7.8%), from €242,926 to €261,847
mainly Net result for the year (+€270,145) and Tax, wage and social debts (+€13,468)
- Receivables within one year +€7,782
up €7,782 (+128%), from €6,096 to €13,878
of which Trade receivables: +€7,056
Equity and liabilities
- Tax, wage and social debts +€13,468
up €13,468 (+177%), from €7,595 to €21,063
- Other debts +€11,448
up €11,448 (+4.4%), from €259,005 to €270,453
Income statement
No income-statement line moved by more than 1% of the activity.
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
€269,124
Gross operating margin
+€1,372
Staff costs
-€371
Depreciation
+€458
Other operating charges
-€41
Financial income
+€2
Financial charges
-€7
Taxes
-€392
Result 2025
€270,145
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
+€289,066
Investment
€0
Financing
-€270,145
Cash 2024
€242,926
From operations (derived)
+€289,066
Net result for the year
+€270,145
Depreciation
+€500
Receivables within one year
-€7,782
Smaller working-capital items
-€229
Trade debts
+€1,517
Tax, wage and social debts
+€13,468
Other debts
+€11,448
Financing
-€270,145
Contributions, distributions and other
-€270,145
Cash 2025
€261,847
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €318,077 | €344,434 | +€26,357 | +8.3% |
| Fixed assets | 21/28 | €69,044 | €68,544 | -€500 | -0.7% |
| Tangible fixed assets | 22/27 | €45,744 | €45,244 | -€500 | -1.1% |
| Land and buildings | 22 | €45,000 | €45,000 | = | 0.0% |
| Furniture and vehicles | 24 | €744 | €244 | -€500 | -67.2% |
| Financial fixed assets | 28 | €23,300 | €23,300 | = | 0.0% |
| Current assets | 29/58 | €249,033 | €275,890 | +€26,857 | +10.8% |
| Amounts receivable within one year | 40/41 | €6,096 | €13,878 | +€7,782 | +128% |
| Trade receivables | 40 | €6,096 | €13,152 | +€7,056 | +116% |
| Other amounts receivable | 41 | €0 | €726 | +€726 | |
| Cash at bank and in hand | 54/58 | €242,926 | €261,847 | +€18,922 | +7.8% |
| Deferred charges and accrued income | 490/1 | €11 | €165 | +€154 | +1,400% |
| Total equity and liabilities | 10/49 | €318,077 | €344,434 | +€26,357 | +8.3% |
| Equity | 10/15 | €46,600 | €46,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €271,477 | €297,834 | +€26,357 | +9.7% |
| Amounts payable within one year | 42/48 | €271,402 | €297,834 | +€26,432 | +9.7% |
| Trade debts | 44 | €4,802 | €6,319 | +€1,517 | +31.6% |
| Suppliers | 440/4 | €4,802 | €6,319 | +€1,517 | +31.6% |
| Taxes, remuneration and social security | 45 | €7,595 | €21,063 | +€13,468 | +177% |
| Taxes | 450/3 | €7,595 | €21,063 | +€13,468 | +177% |
| Other amounts payable | 47/48 | €259,005 | €270,453 | +€11,448 | +4.4% |
| Accrued charges and deferred income | 492/3 | €75 | €0 | -€75 | -100% |
| Remuneration, social security and pensions | 62 | €482 | €852 | +€371 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €958 | €500 | -€458 | -47.8% |
| Other operating charges | 640/8 | €908 | €949 | +€41 | +4.5% |
| Gross operating margin | 9900 | €355,631 | €357,003 | +€1,372 | +0.4% |
| Operating profit (loss) | 9901 | €353,283 | €354,702 | +€1,418 | +0.4% |
| Financial income | 75/76B | €3 | €5 | +€2 | +84.5% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +84.5% |
| Financial charges | 65/66B | €228 | €235 | +€7 | +3.3% |
| Recurring financial charges | 65 | €228 | €235 | +€7 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €353,058 | €354,472 | +€1,413 | +0.4% |
| Income taxes | 67/77 | €83,935 | €84,327 | +€392 | +0.5% |
| Profit (loss) for the period | 9904 | €269,124 | €270,145 | +€1,021 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €269,124 | €270,145 | +€1,021 | +0.4% |
Next steps
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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 2 November 2026 via checked.be.