Advocaat Content: 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 Content
Largest movements
- Cash -€50,209
down €50,209 (-51.2%), from €98,009 to €47,801
mainly Contributions, distributions and other (-€65,000) and Receivables within one year (-€6,193)
- Receivables within one year +€6,193
up €6,193 (+1,770%), from €350 to €6,543
of which Trade receivables: +€3,968
- Tangible fixed assets +€2,244
new in 2025: €2,244
- Reserves -€45,000
down €45,000 (-69.2%), from €65,000 to €20,000
- Other debts +€4,027
up €4,027 (+26.1%), from €15,403 to €19,430
- Tax, wage and social debts -€2,750
down €2,750 (-42.3%), from €6,494 to €3,745
of which Taxes: -€4,250
- Trade debts +€2,029
up €2,029 (+35.7%), from €5,685 to €7,714
- Gross operating margin -€23,439
down €23,439 (-46.0%), from €50,981 to €27,543
- Taxes -€7,381
down €7,381 (-56.0%), from €13,187 to €5,806
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 | €99,030 | €57,281 | -€41,749 | -42.2% |
| Fixed assets | 21/28 | - | €2,244 | +€2,244 | |
| Tangible fixed assets | 22/27 | - | €2,244 | +€2,244 | |
| Furniture and vehicles | 24 | - | €2,244 | +€2,244 | |
| Current assets | 29/58 | €99,030 | €55,037 | -€43,993 | -44.4% |
| Amounts receivable within one year | 40/41 | €350 | €6,543 | +€6,193 | +1,770% |
| Trade receivables | 40 | €350 | €4,318 | +€3,968 | +1,134% |
| Other amounts receivable | 41 | - | €2,225 | +€2,225 | |
| Cash at bank and in hand | 54/58 | €98,009 | €47,801 | -€50,209 | -51.2% |
| Deferred charges and accrued income | 490/1 | €671 | €693 | +€22 | +3.3% |
| Total equity and liabilities | 10/49 | €99,030 | €57,281 | -€41,749 | -42.2% |
| Equity | 10/15 | €70,203 | €25,029 | -€45,175 | -64.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,000 | €20,000 | -€45,000 | -69.2% |
| Distributable reserves | 133 | €65,000 | €20,000 | -€45,000 | -69.2% |
| Profit (loss) carried forward | 14 | €203 | €29 | -€175 | -85.9% |
| Amounts payable | 17/49 | €28,827 | €32,253 | +€3,426 | +11.9% |
| Amounts payable within one year | 42/48 | €27,583 | €30,890 | +€3,307 | +12.0% |
| Trade debts | 44 | €5,685 | €7,714 | +€2,029 | +35.7% |
| Suppliers | 440/4 | €5,685 | €7,714 | +€2,029 | +35.7% |
| Taxes, remuneration and social security | 45 | €6,494 | €3,745 | -€2,750 | -42.3% |
| Taxes | 450/3 | €6,494 | €2,245 | -€4,250 | -65.4% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €15,403 | €19,430 | +€4,027 | +26.1% |
| Accrued charges and deferred income | 492/3 | €1,244 | €1,363 | +€119 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €305 | +€305 | |
| Other operating charges | 640/8 | €909 | €963 | +€54 | +5.9% |
| Gross operating margin | 9900 | €50,981 | €27,543 | -€23,439 | -46.0% |
| Operating profit (loss) | 9901 | €50,072 | €26,275 | -€23,797 | -47.5% |
| Financial income | 75/76B | €914 | €635 | -€279 | -30.6% |
| Recurring financial income | 75 | €914 | €635 | -€279 | -30.6% |
| Financial charges | 65/66B | €1,294 | €1,279 | -€16 | -1.2% |
| Recurring financial charges | 65 | €1,294 | €1,279 | -€16 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €49,692 | €25,631 | -€24,061 | -48.4% |
| Income taxes | 67/77 | €13,187 | €5,806 | -€7,381 | -56.0% |
| Profit (loss) for the period | 9904 | €36,506 | €19,825 | -€16,680 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,506 | €19,825 | -€16,680 | -45.7% |
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 19 October 2026 via checked.be.