ADVOCAAT TOM VAN MALDERGEM: 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 VAN MALDERGEM
Largest movements
- Receivables within one year +€88,320
up €88,320 (+52.0%), from €169,799 to €258,119
of which Other amounts receivable: +€95,328
- Receivables after one year -€22,500
down €22,500 (-22.8%), from €98,500 to €76,000
- Cash +€12,860
up €12,860 (+139%), from €9,280 to €22,140
mainly Net result for the year (+€73,396) and Receivables after one year (+€22,500)
- Reserves +€73,000
up €73,000 (+111%), from €66,000 to €139,000
of which Distributable reserves: +€73,000
- Tax, wage and social debts +€12,040
up €12,040 (+31.7%), from €37,976 to €50,015
- Advances received -€5,013
down €5,013 (-72.1%), from €6,952 to €1,938
- Other debts +€4,500
up €4,500 (+3.0%), from €150,000 to €154,500
- Gross operating margin +€69,318
up €69,318 (+158%), from €43,959 to €113,277
- Taxes +€19,055
up €19,055 (+165%), from €11,570 to €30,626
- Financial income -€1,855
down €1,855 (-90.9%), from €2,040 to €185
of which Non-recurring financial income: -€1,935
- Depreciation +€1,307
up €1,307 (+185%), from €707 to €2,014
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 | €289,368 | €371,428 | +€82,060 | +28.4% |
| Fixed assets | 21/28 | €11,789 | €15,169 | +€3,380 | +28.7% |
| Tangible fixed assets | 22/27 | €11,659 | €15,039 | +€3,380 | +29.0% |
| Land and buildings | 22 | €4,490 | - | -€4,490 | |
| Plant, machinery and equipment | 23 | €6,447 | €15,039 | +€8,592 | +133% |
| Furniture and vehicles | 24 | €722 | - | -€722 | |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €277,579 | €356,259 | +€78,680 | +28.3% |
| Amounts receivable after more than one year | 29 | €98,500 | €76,000 | -€22,500 | -22.8% |
| Other amounts receivable | 291 | €98,500 | €76,000 | -€22,500 | -22.8% |
| Amounts receivable within one year | 40/41 | €169,799 | €258,119 | +€88,320 | +52.0% |
| Trade receivables | 40 | €22,437 | €15,429 | -€7,008 | -31.2% |
| Other amounts receivable | 41 | €147,362 | €242,690 | +€95,328 | +64.7% |
| Cash at bank and in hand | 54/58 | €9,280 | €22,140 | +€12,860 | +139% |
| Total equity and liabilities | 10/49 | €289,368 | €371,428 | +€82,060 | +28.4% |
| Equity | 10/15 | €86,277 | €159,673 | +€73,396 | +85.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €66,000 | €139,000 | +€73,000 | +111% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €64,000 | €137,000 | +€73,000 | +114% |
| Profit (loss) carried forward | 14 | €277 | €673 | +€396 | +143% |
| Amounts payable | 17/49 | €203,091 | €211,755 | +€8,664 | +4.3% |
| Amounts payable within one year | 42/48 | €203,091 | €211,755 | +€8,664 | +4.3% |
| Trade debts | 44 | €8,164 | €5,302 | -€2,862 | -35.1% |
| Suppliers | 440/4 | €8,164 | €5,302 | -€2,862 | -35.1% |
| Advances received on contracts in progress | 46 | €6,952 | €1,938 | -€5,013 | -72.1% |
| Taxes, remuneration and social security | 45 | €37,976 | €50,015 | +€12,040 | +31.7% |
| Taxes | 450/3 | €37,976 | €50,015 | +€12,040 | +31.7% |
| Other amounts payable | 47/48 | €150,000 | €154,500 | +€4,500 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €2,014 | +€1,307 | +185% |
| Other operating charges | 640/8 | €2,712 | €2,754 | +€42 | +1.5% |
| Gross operating margin | 9900 | €43,959 | €113,277 | +€69,318 | +158% |
| Operating profit (loss) | 9901 | €40,539 | €108,509 | +€67,970 | +168% |
| Financial income | 75/76B | €2,040 | €185 | -€1,855 | -90.9% |
| Recurring financial income | 75 | €105 | €185 | +€80 | +76.5% |
| Non-recurring financial income | 76B | €1,935 | - | -€1,935 | |
| Financial charges | 65/66B | €4,822 | €4,672 | -€150 | -3.1% |
| Recurring financial charges | 65 | €4,822 | €4,672 | -€150 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €37,757 | €104,021 | +€66,264 | +176% |
| Income taxes | 67/77 | €11,570 | €30,626 | +€19,055 | +165% |
| Profit (loss) for the period | 9904 | €26,187 | €73,396 | +€47,209 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €26,187 | €73,396 | +€47,209 | +180% |
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 30 October 2026 via checked.be.