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AdvoTi: what changed

Two fiscal 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.

What changed

AdvoTi

BE 0656.560.039
NACE 69.101, Activities of lawyers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€7,998
2024 · €4,986+€3,012
Equity
€41,062
2024 · €33,064+€7,998
Cash
€6,855
2024 · €124+€6,732
Balance sheet total
€65,220
2024 · €62,131+€3,089

Largest movements

2024 to 2025
Assets
  • Cash +€6,732

    up €6,732 (+5445.5%), from €124 to €6,855

    mainly Net result for the year (+€7,998) and Depreciation (+€3,786)

  • Intangible fixed assets -€3,000

    down €3,000 (-50.0%), from €6,000 to €3,000

  • Tangible fixed assets -€786

    down €786 (-34.1%), from €2,306 to €1,520

Equity and liabilities
  • Reserves +€7,800

    up €7,800 (+37.1%), from €21,000 to €28,800

  • Other debts -€1,867

    down €1,867 (-28.3%), from €6,586 to €4,719

  • Trade debts -€1,857

    down €1,857 (-50.3%), from €3,694 to €1,836

  • Tax, wage and social debts +€1,742

    up €1,742 (+12.7%), from €13,772 to €15,514

    of which Remuneration and social security: +€2,708

  • Debts after one year -€1,625

    no longer reported in 2025 (was €1,625)

Income statement
  • Gross operating margin +€3,950

    up €3,950 (+28.6%), from €13,805 to €17,755

  • Taxes +€1,064

    up €1,064 (+30.1%), from €3,538 to €4,602

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €4,986
Gross operating margin +€3,950
Depreciation +€0
Other operating charges +€79
Financial income +€14
Financial charges +€32
Taxes -€1,064
Result 2025 €7,998

Cash bridge derived

cash 2024 to 2025

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.

From operations +€9,940
Investment €0
Financing -€3,209
Cash 2024 €124
Net result for the year +€7,998
Depreciation +€3,786
Receivables within one year -€530
Deferred charges and accrued income +€387
Trade debts -€1,857
Tax, wage and social debts +€1,742
Other debts -€1,867
Accrued charges and deferred income +€281
Debts after one year -€1,625
Current portion of long-term debt -€1,584
Cash 2025 €6,855
Every line side by side 44 lines
Line Code 2024 2025 Change %
Total assets 20/58 €62,131 €65,220 +€3,089 +5.0%
Fixed assets 21/28 €8,306 €4,520 -€3,786 -45.6%
Intangible fixed assets 21 €6,000 €3,000 -€3,000 -50.0%
Tangible fixed assets 22/27 €2,306 €1,520 -€786 -34.1%
Furniture and vehicles 24 €2,306 €1,520 -€786 -34.1%
Current assets 29/58 €53,826 €60,700 +€6,875 +12.8%
Amounts receivable after more than one year 29 €13,930 €13,930 = 0.0%
Other amounts receivable 291 €13,930 €13,930 = 0.0%
Amounts receivable within one year 40/41 €39,385 €39,915 +€530 +1.3%
Trade receivables 40 €5,170 - -€5,170
Other amounts receivable 41 €34,215 €39,915 +€5,700 +16.7%
Cash at bank and in hand 54/58 €124 €6,855 +€6,732 +5445.5%
Deferred charges and accrued income 490/1 €387 - -€387
Total equity and liabilities 10/49 €62,131 €65,220 +€3,089 +5.0%
Equity 10/15 €33,064 €41,062 +€7,998 +24.2%
Contributions 10/11 €14,920 €14,920 = 0.0%
Reserves 13 €21,000 €28,800 +€7,800 +37.1%
Distributable reserves 133 €21,000 €28,800 +€7,800 +37.1%
Profit (loss) carried forward 14 -€2,856 -€2,658 +€198 +6.9%
Amounts payable 17/49 €29,067 €24,158 -€4,909 -16.9%
Amounts payable after more than one year 17 €1,625 - -€1,625
Financial debts 170/4 €1,625 - -€1,625
Amounts payable within one year 42/48 €27,260 €23,694 -€3,566 -13.1%
Current portion of amounts payable after more than one year 42 €3,209 €1,625 -€1,584 -49.4%
Trade debts 44 €3,694 €1,836 -€1,857 -50.3%
Suppliers 440/4 €3,694 €1,836 -€1,857 -50.3%
Taxes, remuneration and social security 45 €13,772 €15,514 +€1,742 +12.7%
Taxes 450/3 €13,772 €12,807 -€965 -7.0%
Remuneration and social security 454/9 - €2,708 +€2,708
Other amounts payable 47/48 €6,586 €4,719 -€1,867 -28.3%
Accrued charges and deferred income 492/3 €182 €464 +€281 +154.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,786 €3,786 -€0 0.0%
Other operating charges 640/8 €1,101 €1,022 -€79 -7.2%
Gross operating margin 9900 €13,805 €17,755 +€3,950 +28.6%
Operating profit (loss) 9901 €8,918 €12,947 +€4,029 +45.2%
Financial income 75/76B - €14 +€14
Recurring financial income 75 - €14 +€14
Financial charges 65/66B €393 €361 -€32 -8.1%
Recurring financial charges 65 €332 €361 +€29 +8.6%
Non-recurring financial charges 66B €61 - -€61
Profit (loss) for the period before taxes 9903 €8,525 €12,600 +€4,076 +47.8%
Income taxes 67/77 €3,538 €4,602 +€1,064 +30.1%
Profit (loss) for the period 9904 €4,986 €7,998 +€3,012 +60.4%
Profit (loss) for the period to be appropriated 9905 €4,986 €7,998 +€3,012 +60.4%

Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.