Simon RENARD 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 RENARD Avocat
Largest movements
- Cash +€52,195
up €52,195 (+159%), from €32,751 to €84,946
mainly Net result for the year (+€74,873) and Tax, wage and social debts (+€8,706)
- Tangible fixed assets +€32,632
up €32,632 (+2,208%), from €1,478 to €34,110
of which Furniture and vehicles: +€32,877
- Receivables within one year +€4,096
up €4,096 (+34.0%), from €12,058 to €16,154
of which Trade receivables: +€5,105
- Profit (loss) carried forward +€74,040
up €74,040 (+148%), from €49,928 to €123,968
- Tax, wage and social debts +€8,706
up €8,706 (+22,825%), from €38 to €8,744
of which Remuneration and social security: +€5,752
- Trade debts +€7,425
up €7,425 (+126%), from €5,899 to €13,323
of which Suppliers: +€7,025
- Turnover +€240,498
new in 2025: €240,498
- Gross operating margin +€74,348
up €74,348 (+108%), from €68,895 to €143,242
- Staff costs +€34,845
up €34,845 (+21,141%), from €165 to €35,010
- Purchases and services -€32,100
down €32,100 (-22.4%), from €143,613 to €111,514
- Taxes +€9,169
up €9,169 (+58.2%), from €15,750 to €24,919
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 | €65,652 | €155,529 | +€89,877 | +137% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €20,478 | €53,110 | +€32,632 | +159% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,478 | €34,110 | +€32,632 | +2,208% |
| Plant, machinery and equipment | 23 | €1,478 | €1,232 | -€245 | -16.6% |
| Furniture and vehicles | 24 | - | €32,877 | +€32,877 | |
| Financial fixed assets | 28 | €19,000 | €19,000 | = | 0.0% |
| Current assets | 29/58 | €45,175 | €102,420 | +€57,245 | +127% |
| Amounts receivable within one year | 40/41 | €12,058 | €16,154 | +€4,096 | +34.0% |
| Trade receivables | 40 | €1,549 | €6,654 | +€5,105 | +330% |
| Other amounts receivable | 41 | €10,509 | €9,500 | -€1,009 | -9.6% |
| Cash at bank and in hand | 54/58 | €32,751 | €84,946 | +€52,195 | +159% |
| Deferred charges and accrued income | 490/1 | €366 | €1,320 | +€954 | +261% |
| Total equity and liabilities | 10/49 | €65,652 | €155,529 | +€89,877 | +137% |
| Equity | 10/15 | €52,928 | €126,968 | +€74,040 | +140% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,928 | €123,968 | +€74,040 | +148% |
| Amounts payable | 17/49 | €12,724 | €28,561 | +€15,837 | +124% |
| Amounts payable within one year | 42/48 | €12,724 | €28,561 | +€15,837 | +124% |
| Trade debts | 44 | €5,899 | €13,323 | +€7,425 | +126% |
| Suppliers | 440/4 | €5,899 | €12,923 | +€7,025 | +119% |
| Bills of exchange payable | 441 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €38 | €8,744 | +€8,706 | +22,825% |
| Taxes | 450/3 | - | €2,954 | +€2,954 | |
| Remuneration and social security | 454/9 | €38 | €5,790 | +€5,752 | +15,081% |
| Other amounts payable | 47/48 | €6,787 | €6,494 | -€293 | -4.3% |
| Turnover | 70 | - | €240,498 | +€240,498 | |
| Non-recurring operating income | 76A | - | €12 | +€12 | |
| Goods, raw materials, services and sundry goods | 60/61 | €143,613 | €111,514 | -€32,100 | -22.4% |
| Remuneration, social security and pensions | 62 | €165 | €35,010 | +€34,845 | +21,141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,968 | €8,149 | +€6,181 | +314% |
| Other operating charges | 640/8 | €886 | €121 | -€765 | -86.4% |
| Gross operating margin | 9900 | €68,895 | €143,242 | +€74,348 | +108% |
| Operating profit (loss) | 9901 | €65,876 | €99,963 | +€34,087 | +51.7% |
| Financial income | 75/76B | €1 | €0 | -€0 | -92.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -92.0% |
| Financial charges | 65/66B | €198 | €171 | -€27 | -13.5% |
| Recurring financial charges | 65 | €198 | €171 | -€27 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €65,678 | €99,792 | +€34,113 | +51.9% |
| Income taxes | 67/77 | €15,750 | €24,919 | +€9,169 | +58.2% |
| Profit (loss) for the period | 9904 | €49,928 | €74,873 | +€24,945 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,928 | €74,873 | +€24,945 | +50.0% |
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 20 October 2026 via checked.be.