ADVOCAAT WIM SYS: 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 WIM SYS
Largest movements
- Cash +€27,418
up €27,418 (+73.7%), from €37,212 to €64,630
mainly Net result for the year (+€35,087) and Depreciation (+€9,157)
- Receivables within one year +€8,507
up €8,507 (+63.3%), from €13,444 to €21,951
of which Other amounts receivable: +€8,544
- Tangible fixed assets -€4,388
down €4,388 (-14.3%), from €30,715 to €26,327
of which Furniture and vehicles: -€8,012
- Current investments +€3,990
new in 2025: €3,990
- Profit (loss) carried forward +€35,087
up €35,087 (+89.5%), from €39,201 to €74,288
- Debts after one year -€5,101
down €5,101 (-38.7%), from €13,184 to €8,083
- Tax, wage and social debts +€2,473
up €2,473 (+13.5%), from €18,285 to €20,758
- Trade debts +€1,759
up €1,759 (+215%), from €820 to €2,579
- Gross operating margin +€32,214
up €32,214 (+132%), from €24,469 to €56,683
- Taxes +€6,197
up €6,197 (+166%), from €3,729 to €9,926
- Depreciation +€908
up €908 (+11.0%), from €8,249 to €9,157
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 | €81,372 | €116,898 | +€35,526 | +43.7% |
| Fixed assets | 21/28 | €30,715 | €26,327 | -€4,388 | -14.3% |
| Tangible fixed assets | 22/27 | €30,715 | €26,327 | -€4,388 | -14.3% |
| Plant, machinery and equipment | 23 | €2,594 | €6,217 | +€3,624 | +140% |
| Furniture and vehicles | 24 | €28,122 | €20,110 | -€8,012 | -28.5% |
| Current assets | 29/58 | €50,656 | €90,571 | +€39,914 | +78.8% |
| Amounts receivable within one year | 40/41 | €13,444 | €21,951 | +€8,507 | +63.3% |
| Trade receivables | 40 | €37 | - | -€37 | |
| Other amounts receivable | 41 | €13,407 | €21,951 | +€8,544 | +63.7% |
| Current investments | 50/53 | - | €3,990 | +€3,990 | |
| Cash at bank and in hand | 54/58 | €37,212 | €64,630 | +€27,418 | +73.7% |
| Total equity and liabilities | 10/49 | €81,372 | €116,898 | +€35,526 | +43.7% |
| Equity | 10/15 | €44,201 | €79,288 | +€35,087 | +79.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,201 | €74,288 | +€35,087 | +89.5% |
| Amounts payable | 17/49 | €37,171 | €37,610 | +€440 | +1.2% |
| Amounts payable after more than one year | 17 | €13,184 | €8,083 | -€5,101 | -38.7% |
| Financial debts | 170/4 | €13,184 | €8,083 | -€5,101 | -38.7% |
| Amounts payable within one year | 42/48 | €23,987 | €29,527 | +€5,541 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €4,882 | €5,101 | +€219 | +4.5% |
| Trade debts | 44 | €820 | €2,579 | +€1,759 | +215% |
| Suppliers | 440/4 | €820 | €2,579 | +€1,759 | +215% |
| Advances received on contracts in progress | 46 | - | €1,089 | +€1,089 | |
| Taxes, remuneration and social security | 45 | €18,285 | €20,758 | +€2,473 | +13.5% |
| Taxes | 450/3 | €18,285 | €20,758 | +€2,473 | +13.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,249 | €9,157 | +€908 | +11.0% |
| Other operating charges | 640/8 | €1,467 | €1,540 | +€73 | +5.0% |
| Gross operating margin | 9900 | €24,469 | €56,683 | +€32,214 | +132% |
| Operating profit (loss) | 9901 | €14,754 | €45,987 | +€31,233 | +212% |
| Financial income | 75/76B | €7 | €0 | -€7 | -97.4% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -97.4% |
| Financial charges | 65/66B | €1,017 | €975 | -€43 | -4.2% |
| Recurring financial charges | 65 | €1,017 | €975 | -€43 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €13,744 | €45,013 | +€31,268 | +227% |
| Income taxes | 67/77 | €3,729 | €9,926 | +€6,197 | +166% |
| Profit (loss) for the period | 9904 | €10,015 | €35,087 | +€25,071 | +250% |
| Profit (loss) for the period to be appropriated | 9905 | €10,015 | €35,087 | +€25,071 | +250% |
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 28 October 2026 via checked.be.