ADVOCAAT TEMMERMAN JAN: what changed
What changed
ADVOCAAT TEMMERMAN JAN
filed annual accounts (NBB)
Net result for the year
€64,275
2024 · €219,481-€155,206
Equity
€1.9m
2024 · €1.9m+€64,275
Cash
€39,294
2024 · €40,417-€1,123
Balance sheet total
€2.0m
2024 · €1.9m+€54,579
Largest movements
Assets
- Receivables within one year +€70,210
up €70,210 (+5,546%), from €1,266 to €71,476
Equity and liabilities
- Reserves +€64,275
up €64,275 (+3.5%), from €1.9m to €1.9m
of which Distributable reserves: +€64,488
Income statement
- Gross operating margin -€222,174
down €222,174 (-67.0%), from €331,595 to €109,421
- Taxes -€71,518
down €71,518 (-68.3%), from €104,648 to €33,130
- Financial income -€11,426
down €11,426 (-58.0%), from €19,713 to €8,287
- Depreciation -€5,690
down €5,690 (-28.7%), from €19,811 to €14,121
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€219,481
Gross operating margin
-€222,174
Depreciation
+€5,690
Other operating charges
+€615
Financial income
-€11,426
Financial charges
+€571
Taxes
+€71,518
Result 2025
€64,275
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1,008
Investment
-€115
Financing
€0
Cash 2024
€40,417
From operations (derived)
-€1,008
Net result for the year
+€64,275
Depreciation
+€14,121
Receivables within one year
-€70,210
Deferred charges and accrued income
+€503
Provisions
-€110
Trade debts
+€478
Other debts
-€9,097
Accrued charges and deferred income
-€968
Investment (derived)
-€115
Current investments
-€115
Cash 2025
€39,294
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,898,884 | €1,953,463 | +€54,579 | +2.9% |
| Fixed assets | 21/28 | €346,698 | €332,577 | -€14,121 | -4.1% |
| Tangible fixed assets | 22/27 | €346,698 | €332,577 | -€14,121 | -4.1% |
| Land and buildings | 22 | €337,491 | €328,537 | -€8,954 | -2.7% |
| Furniture and vehicles | 24 | €9,207 | €4,040 | -€5,167 | -56.1% |
| Current assets | 29/58 | €1,552,186 | €1,620,885 | +€68,699 | +4.4% |
| Amounts receivable within one year | 40/41 | €1,266 | €71,476 | +€70,210 | +5,546% |
| Other amounts receivable | 41 | €1,266 | €71,476 | +€70,210 | +5,546% |
| Current investments | 50/53 | €1,510,000 | €1,510,115 | +€115 | 0.0% |
| Cash at bank and in hand | 54/58 | €40,417 | €39,294 | -€1,123 | -2.8% |
| Deferred charges and accrued income | 490/1 | €503 | - | -€503 | |
| Total equity and liabilities | 10/49 | €1,898,884 | €1,953,463 | +€54,579 | +2.9% |
| Equity | 10/15 | €1,877,420 | €1,941,695 | +€64,275 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,857,420 | €1,921,695 | +€64,275 | +3.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,112 | €3,899 | -€213 | -5.2% |
| Distributable reserves | 133 | €1,851,308 | €1,915,796 | +€64,488 | +3.5% |
| Provisions and deferred taxes | 16 | €2,117 | €2,008 | -€110 | -5.2% |
| Deferred taxes | 168 | €2,117 | €2,008 | -€110 | -5.2% |
| Amounts payable | 17/49 | €19,347 | €9,760 | -€9,587 | -49.6% |
| Amounts payable within one year | 42/48 | €18,380 | €9,760 | -€8,619 | -46.9% |
| Trade debts | 44 | €1,041 | €1,519 | +€478 | +45.9% |
| Suppliers | 440/4 | €1,041 | €1,519 | +€478 | +45.9% |
| Taxes, remuneration and social security | 45 | €7,441 | €7,441 | = | 0.0% |
| Taxes | 450/3 | €7,441 | €7,441 | = | 0.0% |
| Other amounts payable | 47/48 | €9,897 | €800 | -€9,097 | -91.9% |
| Accrued charges and deferred income | 492/3 | €968 | - | -€968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,811 | €14,121 | -€5,690 | -28.7% |
| Other operating charges | 640/8 | €6,560 | €5,946 | -€615 | -9.4% |
| Gross operating margin | 9900 | €331,595 | €109,421 | -€222,174 | -67.0% |
| Operating profit (loss) | 9901 | €305,224 | €89,355 | -€215,869 | -70.7% |
| Financial income | 75/76B | €19,713 | €8,287 | -€11,426 | -58.0% |
| Recurring financial income | 75 | €19,713 | €8,287 | -€11,426 | -58.0% |
| Financial charges | 65/66B | €917 | €346 | -€571 | -62.3% |
| Recurring financial charges | 65 | €917 | €346 | -€571 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €324,020 | €97,296 | -€226,724 | -70.0% |
| Transfer from deferred taxes | 780 | €110 | €110 | = | 0.0% |
| Income taxes | 67/77 | €104,648 | €33,130 | -€71,518 | -68.3% |
| Profit (loss) for the period | 9904 | €219,481 | €64,275 | -€155,206 | -70.7% |
| Transfer from tax-exempt reserves | 789 | €213 | €213 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €219,694 | €64,488 | -€155,206 | -70.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.