ADVOCAAT FILIP DUCHEYNE: 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 FILIP DUCHEYNE
Largest movements
- Current investments -€38,644
no longer reported in 2025 (was €38,644)
- Receivables within one year +€18,908
up €18,908 (+288%), from €6,561 to €25,469
of which Trade receivables: +€18,870
- Cash +€13,382
up €13,382 (+106%), from €12,619 to €26,001
mainly Current investments (+€38,644) and Other debts (+€14,346)
- Deferred charges and accrued income +€6,972
new in 2025: €6,972
- Other debts +€14,346
new in 2025: €14,346
- Reserves -€14,330
down €14,330 (-30.3%), from €47,346 to €33,016
- Trade debts +€2,831
up €2,831 (+153%), from €1,850 to €4,681
- Tax, wage and social debts -€1,977
down €1,977 (-24.7%), from €8,001 to €6,024
- Gross operating margin -€8,808
down €8,808 (-29.8%), from €29,583 to €20,775
- Taxes -€1,432
down €1,432 (-26.3%), from €5,440 to €4,008
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 | €58,970 | €59,262 | +€292 | +0.5% |
| Fixed assets | 21/28 | €1,146 | €820 | -€326 | -28.4% |
| Tangible fixed assets | 22/27 | €1,056 | €730 | -€326 | -30.9% |
| Furniture and vehicles | 24 | €1,056 | €730 | -€326 | -30.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €57,824 | €58,442 | +€618 | +1.1% |
| Amounts receivable within one year | 40/41 | €6,561 | €25,469 | +€18,908 | +288% |
| Trade receivables | 40 | €1,180 | €20,050 | +€18,870 | +1,599% |
| Other amounts receivable | 41 | €5,381 | €5,419 | +€38 | +0.7% |
| Current investments | 50/53 | €38,644 | - | -€38,644 | |
| Cash at bank and in hand | 54/58 | €12,619 | €26,001 | +€13,382 | +106% |
| Deferred charges and accrued income | 490/1 | - | €6,972 | +€6,972 | |
| Total equity and liabilities | 10/49 | €58,970 | €59,262 | +€292 | +0.5% |
| Equity | 10/15 | €48,298 | €33,968 | -€14,330 | -29.7% |
| Contributions | 10/11 | €952 | €952 | = | 0.0% |
| Reserves | 13 | €47,346 | €33,016 | -€14,330 | -30.3% |
| Distributable reserves | 133 | €47,346 | €33,016 | -€14,330 | -30.3% |
| Amounts payable | 17/49 | €10,672 | €25,294 | +€14,622 | +137% |
| Amounts payable within one year | 42/48 | €9,851 | €25,051 | +€15,200 | +154% |
| Trade debts | 44 | €1,850 | €4,681 | +€2,831 | +153% |
| Suppliers | 440/4 | €1,850 | €4,681 | +€2,831 | +153% |
| Taxes, remuneration and social security | 45 | €8,001 | €6,024 | -€1,977 | -24.7% |
| Taxes | 450/3 | €8,001 | €6,024 | -€1,977 | -24.7% |
| Other amounts payable | 47/48 | - | €14,346 | +€14,346 | |
| Accrued charges and deferred income | 492/3 | €821 | €243 | -€578 | -70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €534 | €326 | -€208 | -39.0% |
| Other operating charges | 640/8 | €2,407 | €2,138 | -€269 | -11.2% |
| Gross operating margin | 9900 | €29,583 | €20,775 | -€8,808 | -29.8% |
| Operating profit (loss) | 9901 | €26,642 | €18,311 | -€8,331 | -31.3% |
| Financial income | 75/76B | €27 | - | -€27 | |
| Recurring financial income | 75 | €27 | - | -€27 | |
| Financial charges | 65/66B | €396 | €393 | -€3 | -0.8% |
| Recurring financial charges | 65 | €396 | €393 | -€3 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €26,273 | €17,918 | -€8,355 | -31.8% |
| Income taxes | 67/77 | €5,440 | €4,008 | -€1,432 | -26.3% |
| Profit (loss) for the period | 9904 | €20,833 | €13,910 | -€6,923 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,833 | €13,910 | -€6,923 | -33.2% |
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.