Advocaat Bram Devlies: 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 Bram Devlies
Largest movements
- Receivables within one year +€10,770
up €10,770 (+307%), from €3,509 to €14,279
of which Other amounts receivable: +€9,331
- Cash -€5,381
down €5,381 (-6.2%), from €86,168 to €80,787
mainly Contributions, distributions and other (-€85,997) and Tax, wage and social debts (-€15,076)
- Tangible fixed assets -€3,338
down €3,338 (-100%), from €3,338 to €0
- Other debts +€17,869
up €17,869 (+26.0%), from €68,802 to €86,671
- Tax, wage and social debts -€15,076
down €15,076 (-65.9%), from €22,884 to €7,808
- Trade debts -€1,296
down €1,296 (-86.2%), from €1,503 to €207
- Gross operating margin +€25,331
up €25,331 (+29.0%), from €87,291 to €112,621
- Taxes +€5,725
up €5,725 (+33.0%), from €17,336 to €23,060
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 | €93,189 | €95,182 | +€1,993 | +2.1% |
| Fixed assets | 21/28 | €3,512 | €117 | -€3,396 | -96.7% |
| Intangible fixed assets | 21 | €175 | €117 | -€58 | -33.3% |
| Tangible fixed assets | 22/27 | €3,338 | €0 | -€3,338 | -100% |
| Furniture and vehicles | 24 | €3,338 | €0 | -€3,338 | -100% |
| Current assets | 29/58 | €89,676 | €95,066 | +€5,389 | +6.0% |
| Amounts receivable within one year | 40/41 | €3,509 | €14,279 | +€10,770 | +307% |
| Trade receivables | 40 | - | €1,439 | +€1,439 | |
| Other amounts receivable | 41 | €3,509 | €12,840 | +€9,331 | +266% |
| Cash at bank and in hand | 54/58 | €86,168 | €80,787 | -€5,381 | -6.2% |
| Total equity and liabilities | 10/49 | €93,189 | €95,182 | +€1,993 | +2.1% |
| Equity | 10/15 | €0 | - | = | |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €93,189 | €95,182 | +€1,993 | +2.1% |
| Amounts payable within one year | 42/48 | €93,189 | €94,686 | +€1,497 | +1.6% |
| Trade debts | 44 | €1,503 | €207 | -€1,296 | -86.2% |
| Suppliers | 440/4 | €1,503 | €207 | -€1,296 | -86.2% |
| Taxes, remuneration and social security | 45 | €22,884 | €7,808 | -€15,076 | -65.9% |
| Taxes | 450/3 | €22,884 | €7,808 | -€15,076 | -65.9% |
| Other amounts payable | 47/48 | €68,802 | €86,671 | +€17,869 | +26.0% |
| Accrued charges and deferred income | 492/3 | - | €496 | +€496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,547 | €3,396 | -€151 | -4.2% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €87,291 | €112,621 | +€25,331 | +29.0% |
| Operating profit (loss) | 9901 | €83,694 | €109,226 | +€25,531 | +30.5% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.4% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.4% |
| Financial charges | 65/66B | €231 | €168 | -€62 | -27.0% |
| Recurring financial charges | 65 | €231 | €168 | -€62 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €83,468 | €109,057 | +€25,589 | +30.7% |
| Income taxes | 67/77 | €17,336 | €23,060 | +€5,725 | +33.0% |
| Profit (loss) for the period | 9904 | €66,133 | €85,997 | +€19,864 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,133 | €85,997 | +€19,864 | +30.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.