Advocaat Van Daele: what changed
Advocaat Van Daele
Largest movements
- Cash +€30,136
up €30,136 (+79.4%), from €37,943 to €68,079
mainly Other debts (+€53,444) and Net result for the year (+€25,336)
- Receivables within one year -€14,938
down €14,938 (-56.6%), from €26,398 to €11,460
of which Trade receivables: -€13,032
- Tangible fixed assets -€8,390
down €8,390 (-25.3%), from €33,141 to €24,751
of which Furniture and vehicles: -€6,762
- Deferred charges and accrued income -€2,124
down €2,124 (-90.6%), from €2,345 to €221
- Other debts +€53,444
up €53,444 (+351%), from €15,216 to €68,660
- Reserves -€39,191
no longer reported in 2025 (was €39,191)
- Trade debts -€5,256
down €5,256 (-46.6%), from €11,278 to €6,021
- Debts after one year -€4,504
down €4,504 (-40.1%), from €11,230 to €6,725
- Gross operating margin +€33,832
up €33,832 (+64.1%), from €52,745 to €86,577
- Taxes +€6,477
up €6,477 (+320%), from €2,024 to €8,501
- Financial income +€889
up €889 (+381%), from €233 to €1,122
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,828 | €104,511 | +€4,684 | +4.7% |
| Fixed assets | 21/28 | €33,141 | €24,751 | -€8,390 | -25.3% |
| Tangible fixed assets | 22/27 | €33,141 | €24,751 | -€8,390 | -25.3% |
| Land and buildings | 22 | €11,288 | €9,660 | -€1,628 | -14.4% |
| Furniture and vehicles | 24 | €21,853 | €15,091 | -€6,762 | -30.9% |
| Current assets | 29/58 | €66,686 | €79,760 | +€13,074 | +19.6% |
| Amounts receivable within one year | 40/41 | €26,398 | €11,460 | -€14,938 | -56.6% |
| Trade receivables | 40 | €20,049 | €7,017 | -€13,032 | -65.0% |
| Other amounts receivable | 41 | €6,349 | €4,443 | -€1,906 | -30.0% |
| Cash at bank and in hand | 54/58 | €37,943 | €68,079 | +€30,136 | +79.4% |
| Deferred charges and accrued income | 490/1 | €2,345 | €221 | -€2,124 | -90.6% |
| Total equity and liabilities | 10/49 | €99,828 | €104,511 | +€4,684 | +4.7% |
| Equity | 10/15 | €57,791 | €18,600 | -€39,191 | -67.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,191 | - | -€39,191 | |
| Distributable reserves | 133 | €39,191 | - | -€39,191 | |
| Amounts payable | 17/49 | €42,037 | €85,911 | +€43,874 | +104% |
| Amounts payable after more than one year | 17 | €11,230 | €6,725 | -€4,504 | -40.1% |
| Financial debts | 170/4 | €11,230 | €6,725 | -€4,504 | -40.1% |
| Amounts payable within one year | 42/48 | €30,807 | €79,186 | +€48,379 | +157% |
| Current portion of amounts payable after more than one year | 42 | €4,313 | €4,504 | +€191 | +4.4% |
| Trade debts | 44 | €11,278 | €6,021 | -€5,256 | -46.6% |
| Suppliers | 440/4 | €11,278 | €6,021 | -€5,256 | -46.6% |
| Other amounts payable | 47/48 | €15,216 | €68,660 | +€53,444 | +351% |
| Remuneration, social security and pensions | 62 | €40,780 | €41,545 | +€765 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,293 | €8,390 | +€98 | +1.2% |
| Other operating charges | 640/8 | €2,543 | €3,055 | +€512 | +20.1% |
| Gross operating margin | 9900 | €52,745 | €86,577 | +€33,832 | +64.1% |
| Operating profit (loss) | 9901 | €1,129 | €33,587 | +€32,457 | +2,874% |
| Financial income | 75/76B | €233 | €1,122 | +€889 | +381% |
| Recurring financial income | 75 | €233 | €1,122 | +€889 | +381% |
| Financial charges | 65/66B | €1,049 | €872 | -€177 | -16.9% |
| Recurring financial charges | 65 | €1,049 | €872 | -€177 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €313 | €33,837 | +€33,523 | +10,697% |
| Income taxes | 67/77 | €2,024 | €8,501 | +€6,477 | +320% |
| Profit (loss) for the period | 9904 | -€1,711 | €25,336 | +€27,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,711 | €25,336 | +€27,047 |
Next steps
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 2 November 2026 via checked.be.