Simon Pâques 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.
Simon Pâques Avocat
Largest movements
- Current investments -€47,300
down €47,300 (-35.6%), from €132,800 to €85,500
- Tangible fixed assets -€4,263
down €4,263 (-25.2%), from €16,902 to €12,639
of which Furniture and vehicles: -€3,403
- Cash -€4,219
down €4,219 (-11.1%), from €37,907 to €33,688
mainly Contributions, distributions and other (-€80,750) and Other debts (-€74,681)
- Deferred charges and accrued income -€2,514
no longer reported in 2025 (was €2,514)
- Other debts -€74,681
down €74,681 (-41.7%), from €179,063 to €104,382
- Tax, wage and social debts +€15,200
up €15,200 (+185%), from €8,220 to €23,420
- Gross operating margin +€17,211
up €17,211 (+18.3%), from €93,896 to €111,107
- Taxes +€3,737
up €3,737 (+20.6%), from €18,131 to €21,869
- Financial income -€2,458
down €2,458 (-97.0%), from €2,533 to €76
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 | €192,633 | €132,556 | -€60,078 | -31.2% |
| Fixed assets | 21/28 | €17,202 | €12,739 | -€4,463 | -25.9% |
| Intangible fixed assets | 21 | €300 | €100 | -€200 | -66.7% |
| Tangible fixed assets | 22/27 | €16,902 | €12,639 | -€4,263 | -25.2% |
| Furniture and vehicles | 24 | €10,117 | €6,713 | -€3,403 | -33.6% |
| Other tangible fixed assets | 26 | €6,786 | €5,926 | -€860 | -12.7% |
| Current assets | 29/58 | €175,431 | €119,816 | -€55,615 | -31.7% |
| Amounts receivable within one year | 40/41 | €2,210 | €629 | -€1,581 | -71.6% |
| Trade receivables | 40 | €1,564 | - | -€1,564 | |
| Other amounts receivable | 41 | €646 | €629 | -€17 | -2.7% |
| Current investments | 50/53 | €132,800 | €85,500 | -€47,300 | -35.6% |
| Cash at bank and in hand | 54/58 | €37,907 | €33,688 | -€4,219 | -11.1% |
| Deferred charges and accrued income | 490/1 | €2,514 | - | -€2,514 | |
| Total equity and liabilities | 10/49 | €192,633 | €132,556 | -€60,078 | -31.2% |
| Equity | 10/15 | €4,040 | €4,524 | +€484 | +12.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40 | €524 | +€484 | +1,201% |
| Amounts payable | 17/49 | €188,593 | €128,031 | -€60,562 | -32.1% |
| Amounts payable within one year | 42/48 | €187,773 | €127,964 | -€59,809 | -31.9% |
| Trade debts | 44 | €490 | €163 | -€327 | -66.8% |
| Suppliers | 440/4 | €490 | €163 | -€327 | -66.8% |
| Taxes, remuneration and social security | 45 | €8,220 | €23,420 | +€15,200 | +185% |
| Taxes | 450/3 | €8,220 | €23,420 | +€15,200 | +185% |
| Other amounts payable | 47/48 | €179,063 | €104,382 | -€74,681 | -41.7% |
| Accrued charges and deferred income | 492/3 | €820 | €67 | -€753 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,291 | €5,065 | -€226 | -4.3% |
| Other operating charges | 640/8 | €1,171 | €821 | -€350 | -29.9% |
| Gross operating margin | 9900 | €93,896 | €111,107 | +€17,211 | +18.3% |
| Operating profit (loss) | 9901 | €87,435 | €105,221 | +€17,786 | +20.3% |
| Financial income | 75/76B | €2,533 | €76 | -€2,458 | -97.0% |
| Recurring financial income | 75 | €2,533 | €76 | -€2,458 | -97.0% |
| Financial charges | 65/66B | €2,479 | €2,194 | -€285 | -11.5% |
| Recurring financial charges | 65 | €2,479 | €2,194 | -€285 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €87,489 | €103,103 | +€15,614 | +17.8% |
| Income taxes | 67/77 | €18,131 | €21,869 | +€3,737 | +20.6% |
| Profit (loss) for the period | 9904 | €69,358 | €81,234 | +€11,876 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,358 | €81,234 | +€11,876 | +17.1% |
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 28 October 2026 via checked.be.