Sonuwe-Law: what changed
What changed
Sonuwe-Law
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€58,211
2024 · €43,023+€15,188
Equity
€409,969
2024 · €451,136-€41,167
Cash
€554,960
2024 · €558,635-€3,676
Balance sheet total
€640,621
2024 · €632,484+€8,138
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves -€41,167
down €41,167 (-9.5%), from €432,536 to €391,369
- Other debts +€36,350
up €36,350 (+22.2%), from €163,876 to €200,226
- Tax, wage and social debts +€7,325
up €7,325 (+66.4%), from €11,029 to €18,354
Income statement
- Gross operating margin +€18,114
up €18,114 (+25.1%), from €72,244 to €90,358
- Financial income +€9,575
up €9,575 (+325%), from €2,950 to €12,525
- Taxes +€5,696
up €5,696 (+33.1%), from €17,188 to €22,884
- Other operating charges +€3,064
up €3,064 (+35.4%), from €8,658 to €11,722
- Depreciation +€2,311
up €2,311 (+41.5%), from €5,564 to €7,875
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
€43,023
Gross operating margin
+€18,114
Depreciation
-€2,311
Other operating charges
-€3,064
Financial income
+€9,575
Financial charges
-€1,430
Taxes
-€5,696
Result 2025
€58,211
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
+€111,712
Investment
-€16,010
Financing
-€99,378
Cash 2024
€558,635
From operations (derived)
+€111,712
Net result for the year
+€58,211
Depreciation
+€7,875
Receivables within one year
-€4,383
Deferred charges and accrued income
+€704
Trade debts
+€5,630
Tax, wage and social debts
+€7,325
Other debts
+€36,350
Investment (derived)
-€16,010
Investment in fixed assets (net)
-€16,010
Financing
-€99,378
Contributions, distributions and other
-€99,378
Cash 2025
€554,960
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €632,484 | €640,621 | +€8,138 | +1.3% |
| Fixed assets | 21/28 | €10,429 | €18,564 | +€8,135 | +78.0% |
| Intangible fixed assets | 21 | - | €3,588 | +€3,588 | |
| Tangible fixed assets | 22/27 | €10,429 | €14,976 | +€4,547 | +43.6% |
| Land and buildings | 22 | €5,556 | €4,472 | -€1,084 | -19.5% |
| Plant, machinery and equipment | 23 | €1,553 | €0 | -€1,553 | -100% |
| Furniture and vehicles | 24 | €3,320 | €10,503 | +€7,184 | +216% |
| Current assets | 29/58 | €622,054 | €622,057 | +€3 | 0.0% |
| Amounts receivable within one year | 40/41 | €55,940 | €60,323 | +€4,383 | +7.8% |
| Trade receivables | 40 | €55,940 | €60,318 | +€4,379 | +7.8% |
| Other amounts receivable | 41 | €0 | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €558,635 | €554,960 | -€3,676 | -0.7% |
| Deferred charges and accrued income | 490/1 | €7,480 | €6,775 | -€704 | -9.4% |
| Total equity and liabilities | 10/49 | €632,484 | €640,621 | +€8,138 | +1.3% |
| Equity | 10/15 | €451,136 | €409,969 | -€41,167 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €432,536 | €391,369 | -€41,167 | -9.5% |
| Distributable reserves | 133 | €432,536 | €391,369 | -€41,167 | -9.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €181,347 | €230,652 | +€49,305 | +27.2% |
| Amounts payable within one year | 42/48 | €181,347 | €230,652 | +€49,305 | +27.2% |
| Trade debts | 44 | €6,443 | €12,072 | +€5,630 | +87.4% |
| Suppliers | 440/4 | €6,443 | €12,072 | +€5,630 | +87.4% |
| Taxes, remuneration and social security | 45 | €11,029 | €18,354 | +€7,325 | +66.4% |
| Taxes | 450/3 | €11,029 | €18,354 | +€7,325 | +66.4% |
| Other amounts payable | 47/48 | €163,876 | €200,226 | +€36,350 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,564 | €7,875 | +€2,311 | +41.5% |
| Other operating charges | 640/8 | €8,658 | €11,722 | +€3,064 | +35.4% |
| Gross operating margin | 9900 | €72,244 | €90,358 | +€18,114 | +25.1% |
| Operating profit (loss) | 9901 | €58,023 | €70,761 | +€12,739 | +22.0% |
| Financial income | 75/76B | €2,950 | €12,525 | +€9,575 | +325% |
| Recurring financial income | 75 | €2,950 | €12,525 | +€9,575 | +325% |
| Financial charges | 65/66B | €762 | €2,192 | +€1,430 | +188% |
| Recurring financial charges | 65 | €762 | €2,192 | +€1,430 | +188% |
| Profit (loss) for the period before taxes | 9903 | €60,211 | €81,094 | +€20,884 | +34.7% |
| Income taxes | 67/77 | €17,188 | €22,884 | +€5,696 | +33.1% |
| Profit (loss) for the period | 9904 | €43,023 | €58,211 | +€15,188 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,023 | €58,211 | +€15,188 | +35.3% |
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.