ADVOCAAT SLS: 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 SLS
Largest movements
- Receivables within one year +€15,064
up €15,064 (+97.5%), from €15,455 to €30,520
of which Other amounts receivable: +€9,046
- Tangible fixed assets -€10,580
down €10,580 (-3.8%), from €277,091 to €266,511
of which Land and buildings: -€12,052
- Cash -€5,374
down €5,374 (-59.2%), from €9,075 to €3,701
mainly Receivables within one year (-€15,064) and Debts after one year (-€14,709)
- Debts after one year -€14,709
down €14,709 (-5.8%), from €253,229 to €238,520
- Other debts +€12,000
up €12,000 (+49.3%), from €24,324 to €36,324
- Trade debts +€4,281
up €4,281 (+344%), from €1,244 to €5,525
- Profit (loss) carried forward -€4,259
down €4,259, from €9 to -€4,251
- Gross operating margin +€6,908
up €6,908 (+89.8%), from €7,694 to €14,603
- Other operating charges -€1,146
down €1,146 (-80.6%), from €1,422 to €275
- Financial charges -€537
down €537 (-12.0%), from €4,469 to €3,933
- Taxes -€531
down €531 (-19.8%), from €2,682 to €2,150
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 | €302,659 | €301,880 | -€779 | -0.3% |
| Fixed assets | 21/28 | €277,091 | €266,611 | -€10,480 | -3.8% |
| Tangible fixed assets | 22/27 | €277,091 | €266,511 | -€10,580 | -3.8% |
| Land and buildings | 22 | €274,622 | €262,570 | -€12,052 | -4.4% |
| Plant, machinery and equipment | 23 | €2,181 | €1,941 | -€241 | -11.0% |
| Furniture and vehicles | 24 | €288 | €2,000 | +€1,712 | +595% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €25,568 | €35,269 | +€9,701 | +37.9% |
| Amounts receivable within one year | 40/41 | €15,455 | €30,520 | +€15,064 | +97.5% |
| Trade receivables | 40 | €9,600 | €15,619 | +€6,018 | +62.7% |
| Other amounts receivable | 41 | €5,855 | €14,901 | +€9,046 | +155% |
| Cash at bank and in hand | 54/58 | €9,075 | €3,701 | -€5,374 | -59.2% |
| Deferred charges and accrued income | 490/1 | €1,038 | €1,048 | +€11 | +1.0% |
| Total equity and liabilities | 10/49 | €302,659 | €301,880 | -€779 | -0.3% |
| Equity | 10/15 | €7,349 | €3,089 | -€4,259 | -58.0% |
| Contributions | 10/11 | €750 | €750 | = | 0.0% |
| Reserves | 13 | €6,590 | €6,590 | = | 0.0% |
| Distributable reserves | 133 | €6,590 | €6,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9 | -€4,251 | -€4,259 | |
| Amounts payable | 17/49 | €295,310 | €298,791 | +€3,481 | +1.2% |
| Amounts payable after more than one year | 17 | €253,229 | €238,520 | -€14,709 | -5.8% |
| Financial debts | 170/4 | €253,229 | €238,520 | -€14,709 | -5.8% |
| Amounts payable within one year | 42/48 | €42,081 | €60,271 | +€18,190 | +43.2% |
| Current portion of amounts payable after more than one year | 42 | €14,564 | €15,928 | +€1,364 | +9.4% |
| Trade debts | 44 | €1,244 | €5,525 | +€4,281 | +344% |
| Suppliers | 440/4 | €1,244 | €5,525 | +€4,281 | +344% |
| Taxes, remuneration and social security | 45 | €1,949 | €2,493 | +€545 | +27.9% |
| Taxes | 450/3 | €1,949 | €2,493 | +€545 | +27.9% |
| Other amounts payable | 47/48 | €24,324 | €36,324 | +€12,000 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,408 | €12,504 | +€96 | +0.8% |
| Other operating charges | 640/8 | €1,422 | €275 | -€1,146 | -80.6% |
| Gross operating margin | 9900 | €7,694 | €14,603 | +€6,908 | +89.8% |
| Operating profit (loss) | 9901 | -€6,135 | €1,824 | +€7,959 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -99.9% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -99.9% |
| Financial charges | 65/66B | €4,469 | €3,933 | -€537 | -12.0% |
| Recurring financial charges | 65 | €4,469 | €3,933 | -€537 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,590 | -€2,109 | +€8,481 | +80.1% |
| Income taxes | 67/77 | €2,682 | €2,150 | -€531 | -19.8% |
| Profit (loss) for the period | 9904 | -€13,272 | -€4,259 | +€9,013 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,272 | -€4,259 | +€9,013 | +67.9% |
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 30 October 2026 via checked.be.