RENAUD SIMAR AVOCAT: 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.
RENAUD SIMAR AVOCAT
Largest movements
- Cash +€88,361
up €88,361 (+16.7%), from €529,547 to €617,909
mainly Trade debts (+€105,193) and Net result for the year (+€76,025)
- Receivables within one year +€18,392
up €18,392 (+10.6%), from €173,341 to €191,733
of which Other amounts receivable: +€34,775
- Trade debts +€105,193
up €105,193 (+246%), from €42,683 to €147,876
- Profit (loss) carried forward +€76,025
up €76,025 (+433%), from €17,573 to €93,598
- Other debts -€47,392
down €47,392 (-8.1%), from €582,352 to €534,961
- Tax, wage and social debts -€24,718
down €24,718 (-78.0%), from €31,686 to €6,968
of which Taxes: -€22,218
- Gross operating margin -€55,940
down €55,940 (-35.7%), from €156,889 to €100,949
- Taxes -€15,132
down €15,132 (-42.5%), from €35,631 to €20,500
- Financial income -€2,603
no longer reported in 2025 (was €2,603)
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €707,455 | €814,427 | +€106,972 | +15.1% |
| Fixed assets | 21/28 | €2,816 | €3,558 | +€743 | +26.4% |
| Tangible fixed assets | 22/27 | €2,816 | €2,058 | -€757 | -26.9% |
| Furniture and vehicles | 24 | €931 | €568 | -€363 | -39.0% |
| Other tangible fixed assets | 26 | €1,885 | €1,491 | -€394 | -20.9% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €704,639 | €810,868 | +€106,229 | +15.1% |
| Amounts receivable within one year | 40/41 | €173,341 | €191,733 | +€18,392 | +10.6% |
| Trade receivables | 40 | €138,268 | €121,884 | -€16,384 | -11.8% |
| Other amounts receivable | 41 | €35,073 | €69,849 | +€34,775 | +99.2% |
| Cash at bank and in hand | 54/58 | €529,547 | €617,909 | +€88,361 | +16.7% |
| Deferred charges and accrued income | 490/1 | €1,750 | €1,227 | -€524 | -29.9% |
| Total equity and liabilities | 10/49 | €707,455 | €814,427 | +€106,972 | +15.1% |
| Equity | 10/15 | €38,033 | €114,058 | +€76,025 | +200% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €17,573 | €93,598 | +€76,025 | +433% |
| Amounts payable | 17/49 | €669,422 | €700,369 | +€30,947 | +4.6% |
| Amounts payable within one year | 42/48 | €669,422 | €700,044 | +€30,623 | +4.6% |
| Financial debts | 43 | €12,700 | €10,239 | -€2,461 | -19.4% |
| Credit institutions | 430/8 | €12,700 | €10,239 | -€2,461 | -19.4% |
| Trade debts | 44 | €42,683 | €147,876 | +€105,193 | +246% |
| Suppliers | 440/4 | €42,683 | €147,876 | +€105,193 | +246% |
| Taxes, remuneration and social security | 45 | €31,686 | €6,968 | -€24,718 | -78.0% |
| Taxes | 450/3 | €29,186 | €6,968 | -€22,218 | -76.1% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €582,352 | €534,961 | -€47,392 | -8.1% |
| Accrued charges and deferred income | 492/3 | - | €325 | +€325 | |
| Non-recurring operating income | 76A | - | €14,584 | +€14,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €553 | €757 | +€204 | +37.0% |
| Other operating charges | 640/8 | €0 | €12 | +€12 | |
| Non-recurring operating charges | 66A | €1,752 | €646 | -€1,106 | -63.1% |
| Gross operating margin | 9900 | €156,889 | €100,949 | -€55,940 | -35.7% |
| Operating profit (loss) | 9901 | €154,584 | €99,534 | -€55,050 | -35.6% |
| Financial income | 75/76B | €2,603 | - | -€2,603 | |
| Recurring financial income | 75 | €2,603 | - | -€2,603 | |
| Financial charges | 65/66B | €4,018 | €3,009 | -€1,008 | -25.1% |
| Recurring financial charges | 65 | €4,018 | €3,009 | -€1,008 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €153,170 | €96,524 | -€56,645 | -37.0% |
| Income taxes | 67/77 | €35,631 | €20,500 | -€15,132 | -42.5% |
| Profit (loss) for the period | 9904 | €117,538 | €76,025 | -€41,514 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €117,538 | €76,025 | -€41,514 | -35.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.