ADVOCAAT DRIES OOMS: what changed
ADVOCAAT DRIES OOMS
Largest movements
- Deferred charges and accrued income -€19,703
no longer reported in 2025 (was €19,703)
- Cash +€3,693
up €3,693 (+1,184%), from €312 to €4,005
mainly Net result for the year (+€50,089) and Deferred charges and accrued income (+€19,703)
- Receivables within one year +€2,056
up €2,056 (+14.4%), from €14,304 to €16,360
- Tangible fixed assets -€1,656
down €1,656 (-21.1%), from €7,846 to €6,190
of which Plant, machinery and equipment: -€1,093
- Other debts -€12,743
down €12,743 (-33.3%), from €38,307 to €25,564
- Tax, wage and social debts -€4,866
down €4,866 (-28.9%), from €16,858 to €11,992
- Trade debts +€1,909
new in 2025: €1,909
- Gross operating margin +€5,086
up €5,086 (+8.0%), from €63,211 to €68,297
- Taxes +€956
up €956 (+7.3%), from €13,161 to €14,118
- Other operating charges -€724
down €724 (-64.4%), from €1,124 to €400
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 | €58,165 | €42,554 | -€15,611 | -26.8% |
| Fixed assets | 21/28 | €7,846 | €6,190 | -€1,656 | -21.1% |
| Tangible fixed assets | 22/27 | €7,846 | €6,190 | -€1,656 | -21.1% |
| Plant, machinery and equipment | 23 | €1,171 | €78 | -€1,093 | -93.4% |
| Furniture and vehicles | 24 | €2,356 | €2,436 | +€80 | +3.4% |
| Other tangible fixed assets | 26 | €4,320 | €3,676 | -€643 | -14.9% |
| Current assets | 29/58 | €50,319 | €36,365 | -€13,954 | -27.7% |
| Amounts receivable after more than one year | 29 | €16,000 | €16,000 | = | 0.0% |
| Other amounts receivable | 291 | €16,000 | €16,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,304 | €16,360 | +€2,056 | +14.4% |
| Trade receivables | 40 | €14,304 | €16,360 | +€2,056 | +14.4% |
| Cash at bank and in hand | 54/58 | €312 | €4,005 | +€3,693 | +1,184% |
| Deferred charges and accrued income | 490/1 | €19,703 | - | -€19,703 | |
| Total equity and liabilities | 10/49 | €58,165 | €42,554 | -€15,611 | -26.8% |
| Equity | 10/15 | €3,000 | €3,089 | +€89 | +3.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €89 | +€89 | |
| Distributable reserves | 133 | - | €89 | +€89 | |
| Amounts payable | 17/49 | €55,165 | €39,465 | -€15,700 | -28.5% |
| Amounts payable within one year | 42/48 | €55,165 | €39,465 | -€15,700 | -28.5% |
| Trade debts | 44 | - | €1,909 | +€1,909 | |
| Suppliers | 440/4 | - | €1,909 | +€1,909 | |
| Taxes, remuneration and social security | 45 | €16,858 | €11,992 | -€4,866 | -28.9% |
| Taxes | 450/3 | €16,858 | €11,992 | -€4,866 | -28.9% |
| Other amounts payable | 47/48 | €38,307 | €25,564 | -€12,743 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,621 | €2,411 | -€210 | -8.0% |
| Other operating charges | 640/8 | €1,124 | €400 | -€724 | -64.4% |
| Gross operating margin | 9900 | €63,211 | €68,297 | +€5,086 | +8.0% |
| Operating profit (loss) | 9901 | €59,467 | €65,486 | +€6,020 | +10.1% |
| Financial income | 75/76B | €480 | €480 | = | 0.0% |
| Recurring financial income | 75 | €480 | €480 | = | 0.0% |
| Financial charges | 65/66B | €2,055 | €1,760 | -€296 | -14.4% |
| Recurring financial charges | 65 | €2,055 | €1,760 | -€296 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €57,891 | €64,207 | +€6,315 | +10.9% |
| Income taxes | 67/77 | €13,161 | €14,118 | +€956 | +7.3% |
| Profit (loss) for the period | 9904 | €44,730 | €50,089 | +€5,359 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,730 | €50,089 | +€5,359 | +12.0% |
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 4 November 2026 via checked.be.