SIMONT BRAUN: what changed
What changed
SIMONT BRAUN
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€2.1m
2024 · €612,506+€1.5m
Equity
€759,245
2024 · €758,952+€292
Cash
€587,788
2024 · €223,744+€364,044
Balance sheet total
€5.2m
2024 · €4.2m+€968,471
Largest movements
Assets
- Receivables within one year +€741,185
up €741,185 (+28.5%), from €2.6m to €3.3m
of which Trade receivables: +€520,294
- Cash +€364,044
up €364,044 (+163%), from €223,744 to €587,788
mainly Net result for the year (+€2.1m) and Other debts (+€1.1m)
- Tangible fixed assets -€231,589
down €231,589 (-26.7%), from €867,798 to €636,209
of which Other tangible fixed assets: -€188,594
- Current investments +€108,900
new in 2025: €108,900
Equity and liabilities
- Other debts +€1.1m
up €1.1m (+97.3%), from €1.2m to €2.3m
- Debts after one year -€228,922
down €228,922 (-21.4%), from €1.1m to €842,176
- Trade debts +€55,067
up €55,067 (+10.5%), from €522,692 to €577,759
Income statement
- Gross operating margin +€1.3m
up €1.3m (+54.5%), from €2.4m to €3.8m
- Staff costs -€178,653
down €178,653 (-11.9%), from €1.5m to €1.3m
- Write-downs +€51,299
up €51,299, from -€10,460 to €40,838
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
€612,506
Gross operating margin
+€1.3m
Staff costs
+€178,653
Depreciation
+€1,630
Write-downs
-€51,299
Other operating charges
+€4,259
Financial income
-€318
Financial charges
+€2,599
Taxes
-€1,934
Result 2025
€2.1m
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
+€2.8m
Investment
-€129,988
Financing
-€2.3m
Cash 2024
€223,744
From operations (derived)
+€2.8m
Net result for the year
+€2.1m
Depreciation
+€266,049
Receivables within one year
-€741,185
Deferred charges and accrued income
+€698
Trade debts
+€55,067
Tax, wage and social debts
+€34,179
Other debts
+€1.1m
Accrued charges and deferred income
-€38,000
Investment (derived)
-€129,988
Investment in fixed assets (net)
-€21,088
Current investments
-€108,900
Financing
-€2.3m
Debts after one year
-€228,922
Current portion of long-term debt
-€403
Contributions, distributions and other
-€2.1m
Cash 2025
€587,788
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,204,274 | €5,172,744 | +€968,471 | +23.0% |
| Fixed assets | 21/28 | €895,948 | €650,987 | -€244,961 | -27.3% |
| Intangible fixed assets | 21 | €28,150 | €14,482 | -€13,668 | -48.6% |
| Tangible fixed assets | 22/27 | €867,798 | €636,209 | -€231,589 | -26.7% |
| Plant, machinery and equipment | 23 | €53,361 | €34,637 | -€18,725 | -35.1% |
| Furniture and vehicles | 24 | €61,061 | €36,791 | -€24,270 | -39.7% |
| Other tangible fixed assets | 26 | €753,376 | €564,781 | -€188,594 | -25.0% |
| Financial fixed assets | 28 | - | €296 | +€296 | |
| Current assets | 29/58 | €3,308,325 | €4,521,757 | +€1.2m | +36.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,602,871 | €3,344,056 | +€741,185 | +28.5% |
| Trade receivables | 40 | €2,446,807 | €2,967,101 | +€520,294 | +21.3% |
| Other amounts receivable | 41 | €156,064 | €376,955 | +€220,891 | +142% |
| Current investments | 50/53 | - | €108,900 | +€108,900 | |
| Cash at bank and in hand | 54/58 | €223,744 | €587,788 | +€364,044 | +163% |
| Deferred charges and accrued income | 490/1 | €481,711 | €481,014 | -€698 | -0.1% |
| Total equity and liabilities | 10/49 | €4,204,274 | €5,172,744 | +€968,471 | +23.0% |
| Equity | 10/15 | €758,952 | €759,245 | +€292 | 0.0% |
| Contributions | 10/11 | €632,515 | €632,515 | = | 0.0% |
| Reserves | 13 | €126,185 | €126,185 | = | 0.0% |
| Non-distributable reserves | 130/1 | €126,185 | €126,185 | = | 0.0% |
| Reserves not available under the articles | 1311 | €126,185 | €126,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | €252 | €545 | +€292 | +116% |
| Amounts payable | 17/49 | €3,445,321 | €4,413,500 | +€968,178 | +28.1% |
| Amounts payable after more than one year | 17 | €1,071,097 | €842,176 | -€228,922 | -21.4% |
| Financial debts | 170/4 | €1,071,097 | €842,176 | -€228,922 | -21.4% |
| Amounts payable within one year | 42/48 | €2,186,471 | €3,421,571 | +€1.2m | +56.5% |
| Current portion of amounts payable after more than one year | 42 | €175,324 | €174,922 | -€403 | -0.2% |
| Trade debts | 44 | €522,692 | €577,759 | +€55,067 | +10.5% |
| Suppliers | 440/4 | €522,692 | €577,759 | +€55,067 | +10.5% |
| Taxes, remuneration and social security | 45 | €310,860 | €345,038 | +€34,179 | +11.0% |
| Taxes | 450/3 | €126,447 | €174,314 | +€47,867 | +37.9% |
| Remuneration and social security | 454/9 | €184,413 | €170,725 | -€13,688 | -7.4% |
| Other amounts payable | 47/48 | €1,177,596 | €2,323,853 | +€1.1m | +97.3% |
| Accrued charges and deferred income | 492/3 | €187,753 | €149,753 | -€38,000 | -20.2% |
| Remuneration, social security and pensions | 62 | €1,506,366 | €1,327,714 | -€178,653 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267,679 | €266,049 | -€1,630 | -0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,460 | €40,838 | +€51,299 | |
| Other operating charges | 640/8 | €6,777 | €2,517 | -€4,259 | -62.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €2,441,457 | €3,772,264 | +€1.3m | +54.5% |
| Operating profit (loss) | 9901 | €671,095 | €2,135,146 | +€1.5m | +218% |
| Financial income | 75/76B | €4,109 | €3,792 | -€318 | -7.7% |
| Recurring financial income | 75 | €4,109 | €3,792 | -€318 | -7.7% |
| Financial charges | 65/66B | €20,429 | €17,830 | -€2,599 | -12.7% |
| Recurring financial charges | 65 | €20,429 | €17,830 | -€2,599 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €654,776 | €2,121,108 | +€1.5m | +224% |
| Income taxes | 67/77 | €42,270 | €44,204 | +€1,934 | +4.6% |
| Profit (loss) for the period | 9904 | €612,506 | €2,076,904 | +€1.5m | +239% |
| Profit (loss) for the period to be appropriated | 9905 | €612,506 | €2,076,904 | +€1.5m | +239% |
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.