ADVOCAAT SCHEPENS: 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 SCHEPENS
Largest movements
- Receivables within one year +€6,903
up €6,903 (+18.8%), from €36,707 to €43,611
of which Other amounts receivable: +€4,195
- Cash -€2,591
down €2,591 (-13.9%), from €18,633 to €16,043
mainly Contributions, distributions and other (-€20,296) and Receivables within one year (-€6,903)
- Deferred charges and accrued income -€1,880
down €1,880 (-84.9%), from €2,214 to €334
- Other debts +€4,844
up €4,844 (+31.3%), from €15,452 to €20,296
- Reserves -€2,311
down €2,311 (-4.7%), from €49,250 to €46,939
of which Distributable reserves: -€2,311
- Gross operating margin +€3,506
up €3,506 (+15.9%), from €22,072 to €25,577
- Taxes +€2,531
up €2,531 (+47.5%), from €5,333 to €7,864
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 | €88,362 | €90,536 | +€2,174 | +2.5% |
| Fixed assets | 21/28 | €807 | €549 | -€258 | -32.0% |
| Tangible fixed assets | 22/27 | €807 | €549 | -€258 | -32.0% |
| Furniture and vehicles | 24 | €807 | €549 | -€258 | -32.0% |
| Current assets | 29/58 | €87,555 | €89,987 | +€2,433 | +2.8% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,707 | €43,611 | +€6,903 | +18.8% |
| Trade receivables | 40 | €7,500 | €10,208 | +€2,708 | +36.1% |
| Other amounts receivable | 41 | €29,207 | €33,403 | +€4,195 | +14.4% |
| Cash at bank and in hand | 54/58 | €18,633 | €16,043 | -€2,591 | -13.9% |
| Deferred charges and accrued income | 490/1 | €2,214 | €334 | -€1,880 | -84.9% |
| Total equity and liabilities | 10/49 | €88,362 | €90,536 | +€2,174 | +2.5% |
| Equity | 10/15 | €67,850 | €65,539 | -€2,311 | -3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,250 | €46,939 | -€2,311 | -4.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €49,250 | €46,939 | -€2,311 | -4.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,512 | €24,997 | +€4,485 | +21.9% |
| Amounts payable within one year | 42/48 | €20,512 | €24,804 | +€4,292 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €967 | €706 | -€261 | -27.0% |
| Suppliers | 440/4 | €967 | €706 | -€261 | -27.0% |
| Taxes, remuneration and social security | 45 | €4,093 | €3,802 | -€290 | -7.1% |
| Taxes | 450/3 | €4,093 | €2,982 | -€1,110 | -27.1% |
| Remuneration and social security | 454/9 | - | €820 | +€820 | |
| Other amounts payable | 47/48 | €15,452 | €20,296 | +€4,844 | +31.3% |
| Accrued charges and deferred income | 492/3 | - | €193 | +€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €258 | +€32 | +14.4% |
| Other operating charges | 640/8 | €1,156 | €1,306 | +€151 | +13.1% |
| Gross operating margin | 9900 | €22,072 | €25,577 | +€3,506 | +15.9% |
| Operating profit (loss) | 9901 | €20,690 | €24,013 | +€3,322 | +16.1% |
| Financial income | 75/76B | €1,705 | €1,925 | +€220 | +12.9% |
| Recurring financial income | 75 | €1,705 | €1,925 | +€220 | +12.9% |
| Financial charges | 65/66B | €122 | €88 | -€33 | -27.4% |
| Recurring financial charges | 65 | €122 | €88 | -€33 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €22,273 | €25,849 | +€3,576 | +16.1% |
| Income taxes | 67/77 | €5,333 | €7,864 | +€2,531 | +47.5% |
| Profit (loss) for the period | 9904 | €16,940 | €17,985 | +€1,045 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,940 | €17,985 | +€1,045 | +6.2% |
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 16 October 2026 via checked.be.