Advocaat Dirk De Groot: 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 Dirk De Groot
Largest movements
- Cash +€12,075
up €12,075 (+46.0%), from €26,252 to €38,326
mainly Net result for the year (+€44,537) and Other debts (+€10,098)
- Receivables within one year -€6,439
down €6,439 (-32.0%), from €20,147 to €13,708
of which Other amounts receivable: -€7,092
- Other debts +€10,098
up €10,098 (+26.0%), from €38,775 to €48,873
- Reserves -€9,933
down €9,933 (-17.4%), from €57,064 to €47,131
- Tax, wage and social debts +€6,370
up €6,370 (+89.4%), from €7,127 to €13,497
- Gross operating margin +€7,056
up €7,056 (+14.1%), from €49,946 to €57,001
- Taxes +€1,399
up €1,399 (+13.6%), from €10,252 to €11,651
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 | €109,563 | €115,516 | +€5,953 | +5.4% |
| Fixed assets | 21/28 | €535 | €0 | -€535 | -100% |
| Tangible fixed assets | 22/27 | €535 | €0 | -€535 | -100% |
| Plant, machinery and equipment | 23 | €294 | €0 | -€294 | -100% |
| Furniture and vehicles | 24 | €241 | €0 | -€241 | -100% |
| Current assets | 29/58 | €109,028 | €115,516 | +€6,488 | +6.0% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 291 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,147 | €13,708 | -€6,439 | -32.0% |
| Trade receivables | 40 | €12,705 | €13,358 | +€653 | +5.1% |
| Other amounts receivable | 41 | €7,442 | €350 | -€7,092 | -95.3% |
| Cash at bank and in hand | 54/58 | €26,252 | €38,326 | +€12,075 | +46.0% |
| Deferred charges and accrued income | 490/1 | €7,630 | €8,482 | +€852 | +11.2% |
| Total equity and liabilities | 10/49 | €109,563 | €115,516 | +€5,953 | +5.4% |
| Equity | 10/15 | €62,064 | €52,131 | -€9,933 | -16.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €57,064 | €47,131 | -€9,933 | -17.4% |
| Distributable reserves | 133 | €57,064 | €47,131 | -€9,933 | -17.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,499 | €63,385 | +€15,886 | +33.4% |
| Amounts payable within one year | 42/48 | €46,604 | €62,413 | +€15,809 | +33.9% |
| Trade debts | 44 | €702 | €44 | -€658 | -93.8% |
| Suppliers | 440/4 | €702 | €44 | -€658 | -93.8% |
| Taxes, remuneration and social security | 45 | €7,127 | €13,497 | +€6,370 | +89.4% |
| Taxes | 450/3 | €7,127 | €13,497 | +€6,370 | +89.4% |
| Other amounts payable | 47/48 | €38,775 | €48,873 | +€10,098 | +26.0% |
| Accrued charges and deferred income | 492/3 | €895 | €972 | +€77 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €682 | €535 | -€147 | -21.5% |
| Other operating charges | 640/8 | €681 | €701 | +€20 | +2.9% |
| Gross operating margin | 9900 | €49,946 | €57,001 | +€7,056 | +14.1% |
| Operating profit (loss) | 9901 | €48,583 | €55,766 | +€7,183 | +14.8% |
| Financial income | 75/76B | €726 | €726 | = | 0.0% |
| Recurring financial income | 75 | €726 | €726 | = | 0.0% |
| Financial charges | 65/66B | €282 | €304 | +€22 | +7.8% |
| Recurring financial charges | 65 | €282 | €304 | +€22 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €49,027 | €56,187 | +€7,160 | +14.6% |
| Income taxes | 67/77 | €10,252 | €11,651 | +€1,399 | +13.6% |
| Profit (loss) for the period | 9904 | €38,775 | €44,537 | +€5,761 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,775 | €44,537 | +€5,761 | +14.9% |
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 23 October 2026 via checked.be.