Advo-Recht.be: 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.
Advo-Recht.be
Largest movements
- Tangible fixed assets -€26,961
down €26,961 (-8.8%), from €306,424 to €279,463
of which Land and buildings: -€15,990
- Cash -€4,737
down €4,737 (-55.8%), from €8,494 to €3,757
mainly Debts after one year (-€13,929) and Contributions, distributions and other (-€7,923)
- Debts after one year -€13,929
down €13,929 (-5.9%), from €236,505 to €222,577
- Profit (loss) carried forward -€11,211
down €11,211, from €11,158 to -€53
- Current portion of long-term debt -€3,241
down €3,241 (-8.9%), from €36,496 to €33,255
- Purchases and services -€18,665
no longer reported in 2025 (was €18,665)
- Gross operating margin -€11,769
down €11,769 (-35.2%), from €33,416 to €21,647
- Depreciation +€7,995
up €7,995 (+72.4%), from €11,043 to €19,038
- Taxes -€7,917
down €7,917 (-100%), from €7,917 to €0
- Financial income +€677
new in 2025: €677
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 | €318,148 | €288,483 | -€29,665 | -9.3% |
| Fixed assets | 21/28 | €306,424 | €279,463 | -€26,961 | -8.8% |
| Tangible fixed assets | 22/27 | €306,424 | €279,463 | -€26,961 | -8.8% |
| Land and buildings | 22 | €280,109 | €264,119 | -€15,990 | -5.7% |
| Furniture and vehicles | 24 | €26,315 | €15,344 | -€10,971 | -41.7% |
| Current assets | 29/58 | €11,723 | €9,019 | -€2,704 | -23.1% |
| Amounts receivable within one year | 40/41 | €3,230 | €4,700 | +€1,470 | +45.5% |
| Trade receivables | 40 | €3,230 | €0 | -€3,230 | -100% |
| Other amounts receivable | 41 | - | €4,700 | +€4,700 | |
| Cash at bank and in hand | 54/58 | €8,494 | €3,757 | -€4,737 | -55.8% |
| Deferred charges and accrued income | 490/1 | - | €562 | +€562 | |
| Total equity and liabilities | 10/49 | €318,148 | €288,483 | -€29,665 | -9.3% |
| Equity | 10/15 | €32,278 | €21,067 | -€11,211 | -34.7% |
| Contributions | 10/11 | €19,600 | €19,600 | = | 0.0% |
| Reserves | 13 | €1,520 | €1,520 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,520 | €1,520 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,520 | +€1,520 | |
| Other | 1319 | €1,520 | - | -€1,520 | |
| Profit (loss) carried forward | 14 | €11,158 | -€53 | -€11,211 | |
| Amounts payable | 17/49 | €285,870 | €267,416 | -€18,454 | -6.5% |
| Amounts payable after more than one year | 17 | €236,505 | €222,577 | -€13,929 | -5.9% |
| Financial debts | 170/4 | €236,505 | €222,577 | -€13,929 | -5.9% |
| Amounts payable within one year | 42/48 | €49,365 | €44,840 | -€4,525 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €36,496 | €33,255 | -€3,241 | -8.9% |
| Trade debts | 44 | €843 | €1,248 | +€405 | +48.1% |
| Suppliers | 440/4 | €843 | €1,248 | +€405 | +48.1% |
| Taxes, remuneration and social security | 45 | €7,743 | €5,328 | -€2,415 | -31.2% |
| Taxes | 450/3 | €7,743 | €5,328 | -€2,415 | -31.2% |
| Other amounts payable | 47/48 | €4,283 | €5,009 | +€726 | +17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,665 | - | -€18,665 | |
| Remuneration, social security and pensions | 62 | - | €197 | +€197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,043 | €19,038 | +€7,995 | +72.4% |
| Other operating charges | 640/8 | €2,390 | €2,196 | -€194 | -8.1% |
| Gross operating margin | 9900 | €33,416 | €21,647 | -€11,769 | -35.2% |
| Operating profit (loss) | 9901 | €19,983 | €216 | -€19,767 | -98.9% |
| Financial income | 75/76B | - | €677 | +€677 | |
| Recurring financial income | 75 | - | €677 | +€677 | |
| Financial charges | 65/66B | €4,459 | €4,181 | -€278 | -6.2% |
| Recurring financial charges | 65 | €4,459 | €4,181 | -€278 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €15,524 | -€3,288 | -€18,812 | |
| Income taxes | 67/77 | €7,917 | €0 | -€7,917 | -100% |
| Profit (loss) for the period | 9904 | €7,607 | -€3,288 | -€10,895 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,607 | -€3,288 | -€10,895 |
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 1 November 2026 via checked.be.