Advocaat DVER: 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 DVER
Largest movements
- Tangible fixed assets +€30,117
up €30,117 (+151%), from €20,010 to €50,128
of which Land and buildings: +€47,100
- Receivables within one year +€12,075
up €12,075 (+61.9%), from €19,502 to €31,577
of which Trade receivables: +€7,781
- Cash +€3,108
up €3,108 (+31.2%), from €9,972 to €13,080
mainly Debts after one year (+€31,888) and Net result for the year (+€16,664)
- Debts after one year +€31,888
up €31,888 (+426%), from €7,491 to €39,379
- Reserves +€16,664
up €16,664 (+67.6%), from €24,656 to €41,320
- Current portion of long-term debt -€4,938
no longer reported in 2025 (was €4,938)
- Gross operating margin -€8,019
down €8,019 (-18.5%), from €43,283 to €35,264
- Depreciation -€6,303
down €6,303 (-70.2%), from €8,984 to €2,681
- Financial charges +€4,568
up €4,568 (+369%), from €1,239 to €5,806
- Taxes -€2,450
down €2,450 (-28.1%), from €8,714 to €6,265
- Other operating charges +€636
up €636 (+191%), from €332 to €968
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 | €50,407 | €95,210 | +€44,803 | +88.9% |
| Fixed assets | 21/28 | €20,010 | €50,128 | +€30,117 | +151% |
| Tangible fixed assets | 22/27 | €20,010 | €50,128 | +€30,117 | +151% |
| Land and buildings | 22 | - | €47,100 | +€47,100 | |
| Plant, machinery and equipment | 23 | €3,090 | €3,028 | -€63 | -2.0% |
| Furniture and vehicles | 24 | €16,920 | - | -€16,920 | |
| Current assets | 29/58 | €30,396 | €45,082 | +€14,686 | +48.3% |
| Amounts receivable within one year | 40/41 | €19,502 | €31,577 | +€12,075 | +61.9% |
| Trade receivables | 40 | - | €7,781 | +€7,781 | |
| Other amounts receivable | 41 | €19,502 | €23,797 | +€4,295 | +22.0% |
| Cash at bank and in hand | 54/58 | €9,972 | €13,080 | +€3,108 | +31.2% |
| Deferred charges and accrued income | 490/1 | €922 | €424 | -€498 | -54.0% |
| Total equity and liabilities | 10/49 | €50,407 | €95,210 | +€44,803 | +88.9% |
| Equity | 10/15 | €28,656 | €45,320 | +€16,664 | +58.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €24,656 | €41,320 | +€16,664 | +67.6% |
| Distributable reserves | 133 | €24,656 | €41,320 | +€16,664 | +67.6% |
| Amounts payable | 17/49 | €21,750 | €49,889 | +€28,139 | +129% |
| Amounts payable after more than one year | 17 | €7,491 | €39,379 | +€31,888 | +426% |
| Financial debts | 170/4 | €7,491 | €39,379 | +€31,888 | +426% |
| Amounts payable within one year | 42/48 | €14,259 | €10,510 | -€3,749 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €4,938 | - | -€4,938 | |
| Trade debts | 44 | €606 | €1,038 | +€431 | +71.2% |
| Suppliers | 440/4 | €606 | €1,038 | +€431 | +71.2% |
| Taxes, remuneration and social security | 45 | €8,714 | €9,473 | +€758 | +8.7% |
| Taxes | 450/3 | €8,714 | €9,473 | +€758 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,984 | €2,681 | -€6,303 | -70.2% |
| Other operating charges | 640/8 | €332 | €968 | +€636 | +191% |
| Non-recurring operating charges | 66A | - | €2,920 | +€2,920 | |
| Gross operating margin | 9900 | €43,283 | €35,264 | -€8,019 | -18.5% |
| Operating profit (loss) | 9901 | €33,967 | €28,696 | -€5,271 | -15.5% |
| Financial income | 75/76B | €643 | €39 | -€603 | -93.9% |
| Recurring financial income | 75 | €643 | €39 | -€603 | -93.9% |
| Financial charges | 65/66B | €1,239 | €5,806 | +€4,568 | +369% |
| Recurring financial charges | 65 | €1,239 | €5,806 | +€4,568 | +369% |
| Profit (loss) for the period before taxes | 9903 | €33,371 | €22,929 | -€10,442 | -31.3% |
| Income taxes | 67/77 | €8,714 | €6,265 | -€2,450 | -28.1% |
| Profit (loss) for the period | 9904 | €24,656 | €16,664 | -€7,992 | -32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,656 | €16,664 | -€7,992 | -32.4% |
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 24 October 2026 via checked.be.