Advocaat Anke Dumez: 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.
Advocaat Anke Dumez
Largest movements
- Intangible fixed assets -€10,250
down €10,250 (-33.3%), from €30,750 to €20,500
- Tangible fixed assets -€1,143
down €1,143 (-46.3%), from €2,467 to €1,325
- Profit (loss) carried forward -€12,429
down €12,429 (-81.5%), from -€15,244 to -€27,672
- Other debts +€996
up €996 (+8.5%), from €11,764 to €12,760
- Accrued charges and deferred income +€520
up €520 (+11.5%), from €4,500 to €5,020
- Trade debts -€508
no longer reported in 2025 (was €508)
- Gross operating margin -€131
down €131 (-22.4%), from -€584 to -€715
- Financial charges +€40
up €40 (+25.1%), from €160 to €201
- Other operating charges -€34
down €34 (-22.2%), from €154 to €120
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 | €33,300 | €21,880 | -€11,421 | -34.3% |
| Fixed assets | 21/28 | €33,217 | €21,825 | -€11,393 | -34.3% |
| Intangible fixed assets | 21 | €30,750 | €20,500 | -€10,250 | -33.3% |
| Tangible fixed assets | 22/27 | €2,467 | €1,325 | -€1,143 | -46.3% |
| Furniture and vehicles | 24 | €2,467 | €1,325 | -€1,143 | -46.3% |
| Current assets | 29/58 | €83 | €55 | -€28 | -34.0% |
| Amounts receivable within one year | 40/41 | €2 | - | -€2 | |
| Other amounts receivable | 41 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €81 | €55 | -€26 | -32.1% |
| Total equity and liabilities | 10/49 | €33,300 | €21,880 | -€11,421 | -34.3% |
| Equity | 10/15 | €16,528 | €4,100 | -€12,429 | -75.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,772 | €26,772 | = | 0.0% |
| Distributable reserves | 133 | €26,772 | €26,772 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,244 | -€27,672 | -€12,429 | -81.5% |
| Amounts payable | 17/49 | €16,772 | €17,780 | +€1,008 | +6.0% |
| Amounts payable within one year | 42/48 | €12,272 | €12,760 | +€488 | +4.0% |
| Trade debts | 44 | €508 | - | -€508 | |
| Suppliers | 440/4 | €508 | - | -€508 | |
| Other amounts payable | 47/48 | €11,764 | €12,760 | +€996 | +8.5% |
| Accrued charges and deferred income | 492/3 | €4,500 | €5,020 | +€520 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,393 | €11,393 | = | 0.0% |
| Other operating charges | 640/8 | €154 | €120 | -€34 | -22.2% |
| Gross operating margin | 9900 | -€584 | -€715 | -€131 | -22.4% |
| Operating profit (loss) | 9901 | -€12,131 | -€12,228 | -€97 | -0.8% |
| Financial charges | 65/66B | €160 | €201 | +€40 | +25.1% |
| Recurring financial charges | 65 | €160 | €201 | +€40 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,292 | -€12,429 | -€137 | -1.1% |
| Profit (loss) for the period | 9904 | -€12,292 | -€12,429 | -€137 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,292 | -€12,429 | -€137 | -1.1% |
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 31 October 2026 via checked.be.