ADVOCAAT BERT BERT: what changed
Two fiscal 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 BERT BERT
Largest movements
- Receivables within one year +€24,432
up €24,432 (+169.8%), from €14,390 to €38,822
of which Other amounts receivable: +€18,731
- Cash -€14,807
down €14,807 (-18.7%), from €79,241 to €64,434
mainly Receivables within one year (-€24,432) and Tax, wage and social debts (-€11,852)
- Tangible fixed assets +€4,967
up €4,967 (+112.6%), from €4,409 to €9,376
of which Other tangible fixed assets: +€3,668
- Deferred charges and accrued income -€1,357
down €1,357 (-100.0%), from €1,357 to €0
- Reserves +€32,868
up €32,868 (+56.1%), from €58,612 to €91,479
of which Distributable reserves: +€32,868
- Tax, wage and social debts -€11,852
down €11,852 (-67.7%), from €17,498 to €5,646
- Other debts -€10,561
down €10,561 (-100.0%), from €10,561 to €0
- Trade debts +€4,328
up €4,328 (+84.4%), from €5,127 to €9,455
- Current portion of long-term debt -€1,548
down €1,548 (-20.6%), from €7,500 to €5,952
- Gross operating margin +€817
up €817 (+1.5%), from €53,664 to €54,481
- Taxes -€799
down €799 (-4.5%), from €17,678 to €16,879
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.
Cash bridge derived
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 | €99,397 | €112,632 | +€13,235 | +13.3% |
| Fixed assets | 21/28 | €4,409 | €9,376 | +€4,967 | +112.6% |
| Tangible fixed assets | 22/27 | €4,409 | €9,376 | +€4,967 | +112.6% |
| Furniture and vehicles | 24 | €4,409 | €5,708 | +€1,299 | +29.5% |
| Other tangible fixed assets | 26 | - | €3,668 | +€3,668 | |
| Current assets | 29/58 | €94,988 | €103,256 | +€8,268 | +8.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €14,390 | €38,822 | +€24,432 | +169.8% |
| Trade receivables | 40 | €10,890 | €16,591 | +€5,701 | +52.3% |
| Other amounts receivable | 41 | €3,500 | €22,231 | +€18,731 | +535.2% |
| Cash at bank and in hand | 54/58 | €79,241 | €64,434 | -€14,807 | -18.7% |
| Deferred charges and accrued income | 490/1 | €1,357 | €0 | -€1,357 | -100.0% |
| Total equity and liabilities | 10/49 | €99,397 | €112,632 | +€13,235 | +13.3% |
| Equity | 10/15 | €58,712 | €91,579 | +€32,868 | +56.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €58,612 | €91,479 | +€32,868 | +56.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €58,612 | €91,479 | +€32,868 | +56.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,686 | €21,053 | -€19,632 | -48.3% |
| Amounts payable within one year | 42/48 | €40,686 | €21,053 | -€19,632 | -48.3% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €5,952 | -€1,548 | -20.6% |
| Trade debts | 44 | €5,127 | €9,455 | +€4,328 | +84.4% |
| Suppliers | 440/4 | €5,127 | €9,455 | +€4,328 | +84.4% |
| Taxes, remuneration and social security | 45 | €17,498 | €5,646 | -€11,852 | -67.7% |
| Taxes | 450/3 | €17,498 | €5,646 | -€11,852 | -67.7% |
| Other amounts payable | 47/48 | €10,561 | €0 | -€10,561 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,494 | €2,431 | -€64 | -2.6% |
| Other operating charges | 640/8 | €843 | €920 | +€78 | +9.2% |
| Gross operating margin | 9900 | €53,664 | €54,481 | +€817 | +1.5% |
| Operating profit (loss) | 9901 | €50,327 | €51,130 | +€803 | +1.6% |
| Financial income | 75/76B | €340 | €0 | -€340 | -99.9% |
| Recurring financial income | 75 | €340 | €0 | -€340 | -99.9% |
| Financial charges | 65/66B | €1,550 | €1,384 | -€166 | -10.7% |
| Recurring financial charges | 65 | €1,550 | €1,384 | -€166 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €49,117 | €49,746 | +€629 | +1.3% |
| Income taxes | 67/77 | €17,678 | €16,879 | -€799 | -4.5% |
| Profit (loss) for the period | 9904 | €31,439 | €32,868 | +€1,428 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,439 | €32,868 | +€1,428 | +4.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.