Advocaat TDB: 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 TDB
Largest movements
- Receivables within one year +€11,511
new in 2025: €11,511
of which Other amounts receivable: +€10,746
- Tangible fixed assets -€6,000
down €6,000 (-41.2%), from €14,548 to €8,548
- Deferred charges and accrued income +€2,911
up €2,911 (+1,035%), from €281 to €3,192
- Cash +€2,502
up €2,502 (+22.1%), from €11,342 to €13,844
mainly Net result for the year (+€11,444) and Depreciation (+€6,000)
- Reserves +€11,444
up €11,444 (+215%), from €5,320 to €16,763
- Trade debts +€2,047
up €2,047 (+376%), from €545 to €2,591
- Debts after one year -€1,594
down €1,594 (-33.9%), from €4,707 to €3,113
- Other debts -€947
no longer reported in 2025 (was €947)
- Tax, wage and social debts +€608
up €608 (+11.3%), from €5,371 to €5,979
- Gross operating margin +€11,837
up €11,837 (+105%), from €11,239 to €23,076
- Depreciation +€2,548
up €2,548 (+73.8%), from €3,452 to €6,000
- Taxes +€2,502
up €2,502 (+117%), from €2,130 to €4,632
- Financial charges +€377
up €377 (+649%), from €58 to €435
- Other operating charges +€288
up €288 (+102%), from €282 to €571
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 | €26,171 | €37,306 | +€11,134 | +42.5% |
| Fixed assets | 21/28 | €14,548 | €8,758 | -€5,790 | -39.8% |
| Tangible fixed assets | 22/27 | €14,548 | €8,548 | -€6,000 | -41.2% |
| Furniture and vehicles | 24 | €14,548 | €8,548 | -€6,000 | -41.2% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €11,623 | €28,548 | +€16,924 | +146% |
| Amounts receivable within one year | 40/41 | - | €11,511 | +€11,511 | |
| Trade receivables | 40 | - | €765 | +€765 | |
| Other amounts receivable | 41 | - | €10,746 | +€10,746 | |
| Cash at bank and in hand | 54/58 | €11,342 | €13,844 | +€2,502 | +22.1% |
| Deferred charges and accrued income | 490/1 | €281 | €3,192 | +€2,911 | +1,035% |
| Total equity and liabilities | 10/49 | €26,171 | €37,306 | +€11,134 | +42.5% |
| Equity | 10/15 | €8,320 | €19,763 | +€11,444 | +138% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,320 | €16,763 | +€11,444 | +215% |
| Distributable reserves | 133 | €5,320 | €16,763 | +€11,444 | +215% |
| Amounts payable | 17/49 | €17,852 | €17,542 | -€309 | -1.7% |
| Amounts payable after more than one year | 17 | €4,707 | €3,113 | -€1,594 | -33.9% |
| Financial debts | 170/4 | €4,707 | €3,113 | -€1,594 | -33.9% |
| Amounts payable within one year | 42/48 | €13,145 | €14,429 | +€1,284 | +9.8% |
| Financial debts | 43 | €6,282 | €5,858 | -€423 | -6.7% |
| Other loans | 439 | €6,282 | €5,858 | -€423 | -6.7% |
| Trade debts | 44 | €545 | €2,591 | +€2,047 | +376% |
| Suppliers | 440/4 | €545 | €2,591 | +€2,047 | +376% |
| Taxes, remuneration and social security | 45 | €5,371 | €5,979 | +€608 | +11.3% |
| Taxes | 450/3 | €5,371 | €5,979 | +€608 | +11.3% |
| Other amounts payable | 47/48 | €947 | - | -€947 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,452 | €6,000 | +€2,548 | +73.8% |
| Other operating charges | 640/8 | €282 | €571 | +€288 | +102% |
| Gross operating margin | 9900 | €11,239 | €23,076 | +€11,837 | +105% |
| Operating profit (loss) | 9901 | €7,505 | €16,505 | +€9,001 | +120% |
| Financial income | 75/76B | €3 | €5 | +€2 | +54.7% |
| Recurring financial income | 75 | €3 | €5 | +€2 | +54.7% |
| Financial charges | 65/66B | €58 | €435 | +€377 | +649% |
| Recurring financial charges | 65 | €58 | €435 | +€377 | +649% |
| Profit (loss) for the period before taxes | 9903 | €7,450 | €16,076 | +€8,626 | +116% |
| Income taxes | 67/77 | €2,130 | €4,632 | +€2,502 | +117% |
| Profit (loss) for the period | 9904 | €5,320 | €11,444 | +€6,124 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €5,320 | €11,444 | +€6,124 | +115% |
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 27 October 2026 via checked.be.