Advocaat Debruyne: what changed
Advocaat Debruyne
Largest movements
- Receivables within one year -€19,598
down €19,598 (-51.7%), from €37,895 to €18,296
of which Other amounts receivable: -€16,932
- Cash +€9,311
up €9,311 (+29.0%), from €32,057 to €41,368
mainly Receivables within one year (+€19,598) and Net result for the year (+€14,516)
- Deferred charges and accrued income +€1,986
up €1,986 (+653%), from €304 to €2,290
- Tangible fixed assets -€1,946
down €1,946 (-33.2%), from €5,863 to €3,917
of which Plant, machinery and equipment: -€1,073
- Tax, wage and social debts -€5,949
down €5,949 (-65.9%), from €9,020 to €3,072
- Reserves -€2,584
down €2,584 (-5.9%), from €43,448 to €40,864
- Current portion of long-term debt -€1,914
down €1,914 (-100%), from €1,914 to €0
- Gross operating margin -€9,626
down €9,626 (-30.0%), from €32,032 to €22,406
- Taxes -€2,204
down €2,204 (-30.2%), from €7,300 to €5,097
- Depreciation +€681
up €681 (+53.9%), from €1,264 to €1,946
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 | €76,119 | €65,872 | -€10,247 | -13.5% |
| Fixed assets | 21/28 | €5,863 | €3,917 | -€1,946 | -33.2% |
| Tangible fixed assets | 22/27 | €5,863 | €3,917 | -€1,946 | -33.2% |
| Plant, machinery and equipment | 23 | €4,113 | €3,040 | -€1,073 | -26.1% |
| Furniture and vehicles | 24 | €1,750 | €878 | -€873 | -49.9% |
| Current assets | 29/58 | €70,256 | €61,954 | -€8,302 | -11.8% |
| Amounts receivable within one year | 40/41 | €37,895 | €18,296 | -€19,598 | -51.7% |
| Trade receivables | 40 | €20,786 | €18,120 | -€2,667 | -12.8% |
| Other amounts receivable | 41 | €17,109 | €177 | -€16,932 | -99.0% |
| Cash at bank and in hand | 54/58 | €32,057 | €41,368 | +€9,311 | +29.0% |
| Deferred charges and accrued income | 490/1 | €304 | €2,290 | +€1,986 | +653% |
| Total equity and liabilities | 10/49 | €76,119 | €65,872 | -€10,247 | -13.5% |
| Equity | 10/15 | €62,048 | €59,464 | -€2,584 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,448 | €40,864 | -€2,584 | -5.9% |
| Distributable reserves | 133 | €43,448 | €40,864 | -€2,584 | -5.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,071 | €6,408 | -€7,663 | -54.5% |
| Amounts payable within one year | 42/48 | €14,071 | €6,408 | -€7,663 | -54.5% |
| Current portion of amounts payable after more than one year | 42 | €1,914 | €0 | -€1,914 | -100% |
| Financial debts | 43 | - | €126 | +€126 | |
| Credit institutions | 430/8 | - | €126 | +€126 | |
| Trade debts | 44 | €3,136 | €3,123 | -€13 | -0.4% |
| Suppliers | 440/4 | €3,136 | €3,123 | -€13 | -0.4% |
| Taxes, remuneration and social security | 45 | €9,020 | €3,072 | -€5,949 | -65.9% |
| Taxes | 450/3 | €9,020 | €3,072 | -€5,949 | -65.9% |
| Other amounts payable | 47/48 | - | €87 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,264 | €1,946 | +€681 | +53.9% |
| Other operating charges | 640/8 | €774 | €601 | -€173 | -22.4% |
| Gross operating margin | 9900 | €32,032 | €22,406 | -€9,626 | -30.0% |
| Operating profit (loss) | 9901 | €29,994 | €19,860 | -€10,134 | -33.8% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €242 | €262 | +€20 | +8.3% |
| Recurring financial charges | 65 | €242 | €262 | +€20 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €29,752 | €19,613 | -€10,139 | -34.1% |
| Income taxes | 67/77 | €7,300 | €5,097 | -€2,204 | -30.2% |
| Profit (loss) for the period | 9904 | €22,452 | €14,516 | -€7,936 | -35.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,452 | €14,516 | -€7,936 | -35.3% |
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.