ADVOCAAT BEMIDDELAAR SERGEANT: what changed
ADVOCAAT BEMIDDELAAR SERGEANT
Largest movements
- Cash +€69,923
up €69,923 (+79.6%), from €87,889 to €157,812
mainly Trade debts (+€65,669) and Other debts (+€46,871)
- Receivables within one year +€67,874
up €67,874 (+77.1%), from €87,988 to €155,861
of which Trade receivables: +€50,772
- Tangible fixed assets +€21,735
up €21,735 (+323%), from €6,721 to €28,455
of which Furniture and vehicles: +€27,625
- Trade debts +€65,669
up €65,669 (+6,241%), from €1,052 to €66,721
- Other debts +€46,871
up €46,871 (+79.5%), from €58,956 to €105,826
- Reserves +€36,383
up €36,383 (+67.3%), from €54,062 to €90,445
of which Distributable reserves: +€36,383
- Tax, wage and social debts +€10,608
up €10,608 (+174%), from €6,110 to €16,718
- Other operating charges -€49,310
down €49,310 (-93.5%), from €52,742 to €3,433
- Taxes +€15,008
up €15,008 (+1,755%), from €855 to €15,863
- Gross operating margin -€3,497
down €3,497 (-5.1%), from €68,008 to €64,510
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,597 | €342,128 | +€159,531 | +87.4% |
| Fixed assets | 21/28 | €6,721 | €28,455 | +€21,735 | +323% |
| Tangible fixed assets | 22/27 | €6,721 | €28,455 | +€21,735 | +323% |
| Land and buildings | 22 | €4,997 | - | -€4,997 | |
| Plant, machinery and equipment | 23 | €1,724 | €830 | -€894 | -51.8% |
| Furniture and vehicles | 24 | - | €27,625 | +€27,625 | |
| Current assets | 29/58 | €175,877 | €313,673 | +€137,796 | +78.3% |
| Amounts receivable within one year | 40/41 | €87,988 | €155,861 | +€67,874 | +77.1% |
| Trade receivables | 40 | €9,667 | €60,439 | +€50,772 | +525% |
| Other amounts receivable | 41 | €78,320 | €95,422 | +€17,102 | +21.8% |
| Cash at bank and in hand | 54/58 | €87,889 | €157,812 | +€69,923 | +79.6% |
| Total equity and liabilities | 10/49 | €182,597 | €342,128 | +€159,531 | +87.4% |
| Equity | 10/15 | €115,285 | €151,668 | +€36,383 | +31.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €54,062 | €90,445 | +€36,383 | +67.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €52,062 | €88,445 | +€36,383 | +69.9% |
| Profit (loss) carried forward | 14 | €41,223 | €41,223 | = | 0.0% |
| Amounts payable | 17/49 | €67,312 | €190,460 | +€123,148 | +183% |
| Amounts payable within one year | 42/48 | €66,118 | €189,266 | +€123,148 | +186% |
| Trade debts | 44 | €1,052 | €66,721 | +€65,669 | +6,241% |
| Suppliers | 440/4 | €1,052 | €66,721 | +€65,669 | +6,241% |
| Taxes, remuneration and social security | 45 | €6,110 | €16,718 | +€10,608 | +174% |
| Taxes | 450/3 | €6,110 | €16,718 | +€10,608 | +174% |
| Other amounts payable | 47/48 | €58,956 | €105,826 | +€46,871 | +79.5% |
| Accrued charges and deferred income | 492/3 | €1,194 | €1,194 | = | 0.0% |
| Non-recurring operating income | 76A | - | €7,258 | +€7,258 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,938 | €8,402 | -€537 | -6.0% |
| Other operating charges | 640/8 | €52,742 | €3,433 | -€49,310 | -93.5% |
| Gross operating margin | 9900 | €68,008 | €64,510 | -€3,497 | -5.1% |
| Operating profit (loss) | 9901 | €6,327 | €52,676 | +€46,349 | +733% |
| Financial charges | 65/66B | €287 | €429 | +€142 | +49.4% |
| Recurring financial charges | 65 | €287 | €429 | +€142 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | €6,039 | €52,246 | +€46,207 | +765% |
| Income taxes | 67/77 | €855 | €15,863 | +€15,008 | +1,755% |
| Profit (loss) for the period | 9904 | €5,184 | €36,383 | +€31,199 | +602% |
| Profit (loss) for the period to be appropriated | 9905 | €5,184 | €36,383 | +€31,199 | +602% |
Next steps
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.