Advocaat Basil Saen: 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 Basil Saen
Largest movements
- Cash -€48,423
down €48,423 (-68.3%), from €70,927 to €22,504
mainly Contributions, distributions and other (-€72,000) and Other debts (-€41,389)
- Receivables within one year +€2,618
up €2,618 (+21.9%), from €11,968 to €14,586
- Tangible fixed assets +€1,041
up €1,041 (+84.5%), from €1,231 to €2,272
of which Furniture and vehicles: +€1,041
- Other debts -€41,389
down €41,389 (-68.6%), from €60,339 to €18,950
- Accrued charges and deferred income -€12,000
down €12,000 (-100%), from €12,000 to €0
- Trade debts +€3,999
up €3,999 (+346%), from €1,156 to €5,156
- Reserves +€3,441
new in 2025: €3,441
- Tax, wage and social debts +€1,184
up €1,184 (+15.5%), from €7,631 to €8,815
- Gross operating margin +€42,265
up €42,265 (+75.6%), from €55,937 to €98,202
- Taxes +€8,311
up €8,311 (+75.1%), from €11,072 to €19,382
- Other operating charges +€1,964
up €1,964 (+507%), from €387 to €2,352
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 | €84,126 | €39,362 | -€44,765 | -53.2% |
| Fixed assets | 21/28 | €1,231 | €2,272 | +€1,041 | +84.5% |
| Tangible fixed assets | 22/27 | €1,231 | €2,272 | +€1,041 | +84.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,231 | €2,272 | +€1,041 | +84.5% |
| Current assets | 29/58 | €82,895 | €37,090 | -€45,806 | -55.3% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €11,968 | €14,586 | +€2,618 | +21.9% |
| Other amounts receivable | 41 | €11,968 | €14,586 | +€2,618 | +21.9% |
| Cash at bank and in hand | 54/58 | €70,927 | €22,504 | -€48,423 | -68.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €84,126 | €39,362 | -€44,765 | -53.2% |
| Equity | 10/15 | €3,000 | €6,441 | +€3,441 | +115% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €3,441 | +€3,441 | |
| Distributable reserves | 133 | - | €3,441 | +€3,441 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €81,126 | €32,921 | -€48,206 | -59.4% |
| Amounts payable within one year | 42/48 | €69,126 | €32,921 | -€36,206 | -52.4% |
| Trade debts | 44 | €1,156 | €5,156 | +€3,999 | +346% |
| Suppliers | 440/4 | €1,156 | €5,156 | +€3,999 | +346% |
| Taxes, remuneration and social security | 45 | €7,631 | €8,815 | +€1,184 | +15.5% |
| Taxes | 450/3 | €7,631 | €8,815 | +€1,184 | +15.5% |
| Other amounts payable | 47/48 | €60,339 | €18,950 | -€41,389 | -68.6% |
| Accrued charges and deferred income | 492/3 | €12,000 | €0 | -€12,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €907 | €828 | -€79 | -8.7% |
| Other operating charges | 640/8 | €387 | €2,352 | +€1,964 | +507% |
| Non-recurring operating charges | 66A | €1,411 | €0 | -€1,411 | -100% |
| Gross operating margin | 9900 | €55,937 | €98,202 | +€42,265 | +75.6% |
| Operating profit (loss) | 9901 | €53,231 | €95,022 | +€41,791 | +78.5% |
| Financial income | 75/76B | €262 | €0 | -€262 | -100% |
| Recurring financial income | 75 | €262 | €0 | -€262 | -100% |
| Financial charges | 65/66B | €120 | €199 | +€78 | +65.2% |
| Recurring financial charges | 65 | €120 | €199 | +€78 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | €53,373 | €94,823 | +€41,450 | +77.7% |
| Income taxes | 67/77 | €11,072 | €19,382 | +€8,311 | +75.1% |
| Profit (loss) for the period | 9904 | €42,301 | €75,441 | +€33,140 | +78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,301 | €75,441 | +€33,140 | +78.3% |
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 28 October 2026 via checked.be.