Advocaat Els Eevers: 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 Els Eevers
Largest movements
- Cash +€12,022
up €12,022 (+30.3%), from €39,640 to €51,662
mainly Other debts (+€90,146) and Net result for the year (+€41,527)
- Receivables within one year -€9,635
down €9,635 (-88.0%), from €10,953 to €1,317
of which Other amounts receivable: -€5,396
- Financial fixed assets +€7,500
up €7,500 (+6.6%), from €114,046 to €121,546
- Other debts +€90,146
new in 2025: €90,146
- Reserves -€61,348
down €61,348 (-56.3%), from €108,974 to €47,626
- Debts after one year -€10,255
down €10,255 (-70.4%), from €14,558 to €4,303
- Trade debts -€5,153
down €5,153 (-49.0%), from €10,525 to €5,372
- Tax, wage and social debts -€3,925
down €3,925 (-22.6%), from €17,361 to €13,435
of which Taxes: -€4,745
- Gross operating margin -€16,456
down €16,456 (-29.5%), from €55,717 to €39,260
- Financial income -€13,838
down €13,838 (-48.9%), from €28,318 to €14,479
- Taxes -€6,200
down €6,200 (-41.7%), from €14,883 to €8,683
- Depreciation -€5,482
down €5,482 (-91.7%), from €5,981 to €499
- Financial charges +€1,498
up €1,498 (+250%), from €601 to €2,099
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 | €167,906 | €177,471 | +€9,565 | +5.7% |
| Fixed assets | 21/28 | €114,764 | €121,765 | +€7,001 | +6.1% |
| Tangible fixed assets | 22/27 | €718 | €219 | -€499 | -69.5% |
| Furniture and vehicles | 24 | €718 | €219 | -€499 | -69.5% |
| Financial fixed assets | 28 | €114,046 | €121,546 | +€7,500 | +6.6% |
| Current assets | 29/58 | €53,142 | €55,706 | +€2,564 | +4.8% |
| Amounts receivable within one year | 40/41 | €10,953 | €1,317 | -€9,635 | -88.0% |
| Trade receivables | 40 | €4,239 | - | -€4,239 | |
| Other amounts receivable | 41 | €6,714 | €1,317 | -€5,396 | -80.4% |
| Cash at bank and in hand | 54/58 | €39,640 | €51,662 | +€12,022 | +30.3% |
| Deferred charges and accrued income | 490/1 | €2,550 | €2,727 | +€177 | +7.0% |
| Total equity and liabilities | 10/49 | €167,906 | €177,471 | +€9,565 | +5.7% |
| Equity | 10/15 | €111,974 | €50,626 | -€61,348 | -54.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €108,974 | €47,626 | -€61,348 | -56.3% |
| Distributable reserves | 133 | €108,974 | €47,626 | -€61,348 | -56.3% |
| Amounts payable | 17/49 | €55,932 | €126,845 | +€70,913 | +127% |
| Amounts payable after more than one year | 17 | €14,558 | €4,303 | -€10,255 | -70.4% |
| Financial debts | 170/4 | €14,558 | €4,303 | -€10,255 | -70.4% |
| Amounts payable within one year | 42/48 | €41,374 | €122,542 | +€81,168 | +196% |
| Current portion of amounts payable after more than one year | 42 | €10,155 | €10,255 | +€100 | +1.0% |
| Financial debts | 43 | €3,333 | €3,333 | = | 0.0% |
| Credit institutions | 430/8 | €3,333 | €3,333 | = | 0.0% |
| Trade debts | 44 | €10,525 | €5,372 | -€5,153 | -49.0% |
| Suppliers | 440/4 | €10,525 | €5,372 | -€5,153 | -49.0% |
| Taxes, remuneration and social security | 45 | €17,361 | €13,435 | -€3,925 | -22.6% |
| Taxes | 450/3 | €16,002 | €11,258 | -€4,745 | -29.6% |
| Remuneration and social security | 454/9 | €1,358 | €2,178 | +€819 | +60.3% |
| Other amounts payable | 47/48 | - | €90,146 | +€90,146 | |
| Non-recurring operating income | 76A | - | €14,959 | +€14,959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,981 | €499 | -€5,482 | -91.7% |
| Other operating charges | 640/8 | €1,222 | €932 | -€289 | -23.7% |
| Gross operating margin | 9900 | €55,717 | €39,260 | -€16,456 | -29.5% |
| Operating profit (loss) | 9901 | €48,514 | €37,829 | -€10,685 | -22.0% |
| Financial income | 75/76B | €28,318 | €14,479 | -€13,838 | -48.9% |
| Recurring financial income | 75 | €28,318 | €14,479 | -€13,838 | -48.9% |
| Financial charges | 65/66B | €601 | €2,099 | +€1,498 | +250% |
| Recurring financial charges | 65 | €601 | €2,099 | +€1,498 | +250% |
| Profit (loss) for the period before taxes | 9903 | €76,231 | €50,210 | -€26,021 | -34.1% |
| Income taxes | 67/77 | €14,883 | €8,683 | -€6,200 | -41.7% |
| Profit (loss) for the period | 9904 | €61,348 | €41,527 | -€19,821 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,348 | €41,527 | -€19,821 | -32.3% |
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.