ADVOCATIO: what changed
What changed
ADVOCATIO
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€27,552
2024 · €6,504+€21,048
Equity
€110,934
2024 · €83,382+€27,552
Cash
€62,127
2024 · €43,129+€18,998
Balance sheet total
€433,750
2024 · €422,970+€10,781
Largest movements
Assets
- Cash +€18,998
up €18,998 (+44.0%), from €43,129 to €62,127
mainly Net result for the year (+€27,552) and Depreciation (+€16,521)
- Tangible fixed assets -€14,936
down €14,936 (-4.4%), from €342,107 to €327,171
of which Land and buildings: -€10,720
Equity and liabilities
- Reserves +€27,000
up €27,000 (+97.2%), from €27,775 to €54,775
- Debts after one year -€22,431
down €22,431 (-7.2%), from €310,309 to €287,878
- Tax, wage and social debts +€7,599
up €7,599 (+526%), from €1,444 to €9,043
of which Taxes: +€7,880
Income statement
- Gross operating margin +€30,115
up €30,115 (+69.5%), from €43,333 to €73,448
- Taxes +€7,962
up €7,962 (+1,109%), from €718 to €8,680
- Other operating charges +€2,398
up €2,398 (+51.1%), from €4,689 to €7,087
- Financial charges -€994
down €994 (-6.8%), from €14,601 to €13,607
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
€6,504
Gross operating margin
+€30,115
Depreciation
+€300
Other operating charges
-€2,398
Financial income
-€1
Financial charges
+€994
Taxes
-€7,962
Result 2025
€27,552
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
+€42,125
Investment
-€1,586
Financing
-€21,542
Cash 2024
€43,129
From operations (derived)
+€42,125
Net result for the year
+€27,552
Depreciation
+€16,521
Receivables within one year
-€4,025
Deferred charges and accrued income
-€2,693
Trade debts
+€289
Tax, wage and social debts
+€7,599
Other debts
-€1,605
Accrued charges and deferred income
-€1,513
Investment (derived)
-€1,586
Investment in fixed assets (net)
-€1,586
Financing
-€21,542
Debts after one year
-€22,431
Current portion of long-term debt
+€889
Cash 2025
€62,127
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €422,970 | €433,750 | +€10,781 | +2.5% |
| Fixed assets | 21/28 | €342,107 | €327,171 | -€14,936 | -4.4% |
| Tangible fixed assets | 22/27 | €342,107 | €327,171 | -€14,936 | -4.4% |
| Land and buildings | 22 | €323,854 | €313,135 | -€10,720 | -3.3% |
| Furniture and vehicles | 24 | €18,253 | €14,037 | -€4,216 | -23.1% |
| Current assets | 29/58 | €80,863 | €106,579 | +€25,716 | +31.8% |
| Amounts receivable within one year | 40/41 | €37,733 | €41,758 | +€4,025 | +10.7% |
| Trade receivables | 40 | €37,733 | €38,438 | +€705 | +1.9% |
| Other amounts receivable | 41 | - | €3,320 | +€3,320 | |
| Cash at bank and in hand | 54/58 | €43,129 | €62,127 | +€18,998 | +44.0% |
| Deferred charges and accrued income | 490/1 | - | €2,693 | +€2,693 | |
| Total equity and liabilities | 10/49 | €422,970 | €433,750 | +€10,781 | +2.5% |
| Equity | 10/15 | €83,382 | €110,934 | +€27,552 | +33.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,775 | €54,775 | +€27,000 | +97.2% |
| Distributable reserves | 133 | €27,775 | €54,775 | +€27,000 | +97.2% |
| Profit (loss) carried forward | 14 | €37,007 | €37,559 | +€552 | +1.5% |
| Amounts payable | 17/49 | €339,588 | €322,816 | -€16,771 | -4.9% |
| Amounts payable after more than one year | 17 | €310,309 | €287,878 | -€22,431 | -7.2% |
| Financial debts | 170/4 | €310,309 | €287,878 | -€22,431 | -7.2% |
| Amounts payable within one year | 42/48 | €27,766 | €34,938 | +€7,172 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €21,542 | €22,431 | +€889 | +4.1% |
| Trade debts | 44 | €3,176 | €3,464 | +€289 | +9.1% |
| Suppliers | 440/4 | €3,176 | €3,464 | +€289 | +9.1% |
| Taxes, remuneration and social security | 45 | €1,444 | €9,043 | +€7,599 | +526% |
| Taxes | 450/3 | €1,163 | €9,043 | +€7,880 | +678% |
| Remuneration and social security | 454/9 | €282 | - | -€282 | |
| Other amounts payable | 47/48 | €1,605 | - | -€1,605 | |
| Accrued charges and deferred income | 492/3 | €1,513 | - | -€1,513 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,821 | €16,521 | -€300 | -1.8% |
| Other operating charges | 640/8 | €4,689 | €7,087 | +€2,398 | +51.1% |
| Gross operating margin | 9900 | €43,333 | €73,448 | +€30,115 | +69.5% |
| Operating profit (loss) | 9901 | €21,823 | €49,839 | +€28,017 | +128% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €14,601 | €13,607 | -€994 | -6.8% |
| Recurring financial charges | 65 | €14,601 | €13,607 | -€994 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €7,222 | €36,232 | +€29,010 | +402% |
| Income taxes | 67/77 | €718 | €8,680 | +€7,962 | +1,109% |
| Profit (loss) for the period | 9904 | €6,504 | €27,552 | +€21,048 | +324% |
| Profit (loss) for the period to be appropriated | 9905 | €6,504 | €27,552 | +€21,048 | +324% |
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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 1 November 2026 via checked.be.