Advocaat Sofie Naeyaert: 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 Sofie Naeyaert
Largest movements
- Current investments +€10,000
new in 2025: €10,000
- Cash +€4,633
up €4,633 (+17.4%), from €26,597 to €31,231
mainly Net result for the year (+€9,034) and Other debts (+€4,948)
- Receivables within one year -€2,282
down €2,282 (-11.5%), from €19,879 to €17,598
of which Trade receivables: -€5,674
- Reserves +€9,034
up €9,034 (+26.8%), from €33,735 to €42,769
- Other debts +€4,948
up €4,948 (+104%), from €4,779 to €9,727
- Tax, wage and social debts -€1,516
down €1,516 (-36.2%), from €4,184 to €2,668
of which Taxes: -€1,516
- Gross operating margin -€21,677
down €21,677 (-58.9%), from €36,788 to €15,112
- Taxes -€3,584
down €3,584 (-43.5%), from €8,235 to €4,651
- Financial charges +€545
up €545 (+91.8%), from €593 to €1,138
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 | €47,514 | €60,409 | +€12,895 | +27.1% |
| Fixed assets | 21/28 | €73 | €73 | = | 0.0% |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €47,440 | €60,336 | +€12,895 | +27.2% |
| Amounts receivable within one year | 40/41 | €19,879 | €17,598 | -€2,282 | -11.5% |
| Trade receivables | 40 | €19,105 | €13,431 | -€5,674 | -29.7% |
| Other amounts receivable | 41 | €774 | €4,166 | +€3,392 | +438% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €26,597 | €31,231 | +€4,633 | +17.4% |
| Deferred charges and accrued income | 490/1 | €964 | €1,507 | +€543 | +56.4% |
| Total equity and liabilities | 10/49 | €47,514 | €60,409 | +€12,895 | +27.1% |
| Equity | 10/15 | €36,235 | €45,269 | +€9,034 | +24.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,735 | €42,769 | +€9,034 | +26.8% |
| Distributable reserves | 133 | €33,735 | €42,769 | +€9,034 | +26.8% |
| Amounts payable | 17/49 | €11,278 | €15,140 | +€3,861 | +34.2% |
| Amounts payable within one year | 42/48 | €11,278 | €14,670 | +€3,391 | +30.1% |
| Trade debts | 44 | €2,315 | €2,275 | -€41 | -1.8% |
| Suppliers | 440/4 | €2,315 | €2,275 | -€41 | -1.8% |
| Taxes, remuneration and social security | 45 | €4,184 | €2,668 | -€1,516 | -36.2% |
| Taxes | 450/3 | €2,184 | €668 | -€1,516 | -69.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €4,779 | €9,727 | +€4,948 | +104% |
| Accrued charges and deferred income | 492/3 | - | €470 | +€470 | |
| Other operating charges | 640/8 | €266 | €445 | +€179 | +67.2% |
| Gross operating margin | 9900 | €36,788 | €15,112 | -€21,677 | -58.9% |
| Operating profit (loss) | 9901 | €36,522 | €14,667 | -€21,856 | -59.8% |
| Financial income | 75/76B | €32 | €157 | +€125 | +394% |
| Recurring financial income | 75 | €32 | €157 | +€125 | +394% |
| Financial charges | 65/66B | €593 | €1,138 | +€545 | +91.8% |
| Recurring financial charges | 65 | €593 | €1,138 | +€545 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €35,961 | €13,685 | -€22,275 | -61.9% |
| Income taxes | 67/77 | €8,235 | €4,651 | -€3,584 | -43.5% |
| Profit (loss) for the period | 9904 | €27,725 | €9,034 | -€18,691 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,725 | €9,034 | -€18,691 | -67.4% |
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 20 October 2026 via checked.be.