Advocaat Tom Deputter: 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 Tom Deputter
Largest movements
- Cash +€41,324
up €41,324 (+127%), from €32,515 to €73,839
mainly Net result for the year (+€37,660) and Depreciation (+€30,727)
- Intangible fixed assets -€28,571
down €28,571 (-22.9%), from €124,540 to €95,969
- Reserves +€37,660
up €37,660 (+56.2%), from €67,059 to €104,718
- Trade debts -€17,247
down €17,247 (-77.6%), from €22,216 to €4,969
- Debts after one year -€13,698
down €13,698 (-26.6%), from €51,402 to €37,704
- Tax, wage and social debts +€3,921
up €3,921 (+24.9%), from €15,769 to €19,691
of which Taxes: +€3,712
- Gross operating margin +€35,090
up €35,090 (+35.0%), from €100,267 to €135,357
- Taxes +€6,902
up €6,902 (+121%), from €5,709 to €12,611
- Staff costs -€3,400
down €3,400 (-6.7%), from €50,495 to €47,095
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 | €185,015 | €196,681 | +€11,666 | +6.3% |
| Fixed assets | 21/28 | €139,258 | €109,891 | -€29,367 | -21.1% |
| Intangible fixed assets | 21 | €124,540 | €95,969 | -€28,571 | -22.9% |
| Tangible fixed assets | 22/27 | €14,718 | €13,923 | -€795 | -5.4% |
| Furniture and vehicles | 24 | €14,718 | €13,923 | -€795 | -5.4% |
| Current assets | 29/58 | €45,757 | €86,790 | +€41,033 | +89.7% |
| Amounts receivable within one year | 40/41 | €9,145 | €10,757 | +€1,611 | +17.6% |
| Trade receivables | 40 | €9,126 | €9,336 | +€210 | +2.3% |
| Other amounts receivable | 41 | €20 | €1,421 | +€1,401 | +7,087% |
| Cash at bank and in hand | 54/58 | €32,515 | €73,839 | +€41,324 | +127% |
| Deferred charges and accrued income | 490/1 | €4,097 | €2,194 | -€1,903 | -46.4% |
| Total equity and liabilities | 10/49 | €185,015 | €196,681 | +€11,666 | +6.3% |
| Equity | 10/15 | €69,559 | €107,218 | +€37,660 | +54.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €67,059 | €104,718 | +€37,660 | +56.2% |
| Distributable reserves | 133 | €67,059 | €104,718 | +€37,660 | +56.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €115,456 | €89,463 | -€25,993 | -22.5% |
| Amounts payable after more than one year | 17 | €51,402 | €37,704 | -€13,698 | -26.6% |
| Financial debts | 170/4 | €51,402 | €37,704 | -€13,698 | -26.6% |
| Amounts payable within one year | 42/48 | €62,220 | €51,259 | -€10,961 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €13,224 | €13,698 | +€474 | +3.6% |
| Trade debts | 44 | €22,216 | €4,969 | -€17,247 | -77.6% |
| Suppliers | 440/4 | €22,216 | €4,969 | -€17,247 | -77.6% |
| Taxes, remuneration and social security | 45 | €15,769 | €19,691 | +€3,921 | +24.9% |
| Taxes | 450/3 | €8,899 | €12,611 | +€3,712 | +41.7% |
| Remuneration and social security | 454/9 | €6,870 | €7,080 | +€210 | +3.1% |
| Other amounts payable | 47/48 | €11,010 | €12,901 | +€1,891 | +17.2% |
| Accrued charges and deferred income | 492/3 | €1,834 | €500 | -€1,334 | -72.7% |
| Remuneration, social security and pensions | 62 | €50,495 | €47,095 | -€3,400 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,571 | €30,727 | +€155 | +0.5% |
| Other operating charges | 640/8 | €3,780 | €3,752 | -€28 | -0.7% |
| Gross operating margin | 9900 | €100,267 | €135,357 | +€35,090 | +35.0% |
| Operating profit (loss) | 9901 | €15,421 | €53,782 | +€38,362 | +249% |
| Financial income | 75/76B | €567 | €26 | -€541 | -95.4% |
| Recurring financial income | 75 | €567 | €26 | -€541 | -95.4% |
| Financial charges | 65/66B | €2,460 | €3,538 | +€1,078 | +43.8% |
| Recurring financial charges | 65 | €2,460 | €3,538 | +€1,078 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €13,527 | €50,270 | +€36,743 | +272% |
| Income taxes | 67/77 | €5,709 | €12,611 | +€6,902 | +121% |
| Profit (loss) for the period | 9904 | €7,819 | €37,660 | +€29,841 | +382% |
| Profit (loss) for the period to be appropriated | 9905 | €7,819 | €37,660 | +€29,841 | +382% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.