ANISSA DEVOS ADVOCAAT: 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.
ANISSA DEVOS ADVOCAAT
Largest movements
- Tangible fixed assets +€58,520
up €58,520 (+16.1%), from €363,152 to €421,672
of which Furniture and vehicles: +€81,021
- Cash -€27,973
down €27,973 (-17.5%), from €159,696 to €131,723
mainly Contributions, distributions and other (-€146,004) and Investment in fixed assets (net) (-€88,938)
- Intangible fixed assets -€9,610
down €9,610 (-23.0%), from €41,725 to €32,115
- Debts after one year +€21,750
up €21,750 (+10.9%), from €199,481 to €221,231
- Tax, wage and social debts -€14,190
down €14,190 (-72.5%), from €19,579 to €5,389
of which Taxes: -€14,609
- Trade debts +€12,468
up €12,468 (+65.9%), from €18,907 to €31,375
- Current portion of long-term debt +€11,493
up €11,493 (+57.3%), from €20,061 to €31,554
- Gross operating margin +€124,778
up €124,778 (+108%), from €115,428 to €240,206
- Taxes +€30,149
up €30,149 (+206%), from €14,664 to €44,813
- Financial charges -€3,986
down €3,986 (-35.1%), from €11,352 to €7,366
- Depreciation +€2,733
up €2,733 (+7.3%), from €37,296 to €40,029
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 | €629,454 | €650,012 | +€20,558 | +3.3% |
| Fixed assets | 21/28 | €404,877 | €453,786 | +€48,909 | +12.1% |
| Intangible fixed assets | 21 | €41,725 | €32,115 | -€9,610 | -23.0% |
| Tangible fixed assets | 22/27 | €363,152 | €421,672 | +€58,520 | +16.1% |
| Land and buildings | 22 | €314,442 | €296,171 | -€18,272 | -5.8% |
| Plant, machinery and equipment | 23 | €22,941 | €19,298 | -€3,643 | -15.9% |
| Furniture and vehicles | 24 | €23,085 | €104,106 | +€81,021 | +351% |
| Other tangible fixed assets | 26 | €2,684 | €2,097 | -€587 | -21.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €224,577 | €196,225 | -€28,351 | -12.6% |
| Amounts receivable within one year | 40/41 | €60,235 | €55,163 | -€5,072 | -8.4% |
| Trade receivables | 40 | €46,523 | €48,934 | +€2,411 | +5.2% |
| Other amounts receivable | 41 | €13,712 | €6,228 | -€7,483 | -54.6% |
| Cash at bank and in hand | 54/58 | €159,696 | €131,723 | -€27,973 | -17.5% |
| Deferred charges and accrued income | 490/1 | €4,646 | €9,340 | +€4,694 | +101% |
| Total equity and liabilities | 10/49 | €629,454 | €650,012 | +€20,558 | +3.3% |
| Equity | 10/15 | €195,501 | €195,501 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €176,951 | €176,951 | = | 0.0% |
| Distributable reserves | 133 | €176,951 | €176,951 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €433,953 | €454,511 | +€20,558 | +4.7% |
| Amounts payable after more than one year | 17 | €199,481 | €221,231 | +€21,750 | +10.9% |
| Financial debts | 170/4 | €199,481 | €221,231 | +€21,750 | +10.9% |
| Amounts payable within one year | 42/48 | €225,522 | €228,909 | +€3,386 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €20,061 | €31,554 | +€11,493 | +57.3% |
| Trade debts | 44 | €18,907 | €31,375 | +€12,468 | +65.9% |
| Suppliers | 440/4 | €18,907 | €31,375 | +€12,468 | +65.9% |
| Taxes, remuneration and social security | 45 | €19,579 | €5,389 | -€14,190 | -72.5% |
| Taxes | 450/3 | €17,565 | €2,956 | -€14,609 | -83.2% |
| Remuneration and social security | 454/9 | €2,014 | €2,433 | +€419 | +20.8% |
| Other amounts payable | 47/48 | €166,974 | €160,590 | -€6,385 | -3.8% |
| Accrued charges and deferred income | 492/3 | €8,950 | €4,372 | -€4,578 | -51.2% |
| Non-recurring operating income | 76A | - | €3,682 | +€3,682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,296 | €40,029 | +€2,733 | +7.3% |
| Other operating charges | 640/8 | €2,161 | €2,584 | +€422 | +19.5% |
| Gross operating margin | 9900 | €115,428 | €240,206 | +€124,778 | +108% |
| Operating profit (loss) | 9901 | €75,971 | €197,593 | +€121,622 | +160% |
| Financial income | 75/76B | €149 | €590 | +€441 | +296% |
| Recurring financial income | 75 | €149 | €590 | +€441 | +296% |
| Financial charges | 65/66B | €11,352 | €7,366 | -€3,986 | -35.1% |
| Recurring financial charges | 65 | €11,352 | €7,366 | -€3,986 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €64,768 | €190,817 | +€126,049 | +195% |
| Income taxes | 67/77 | €14,664 | €44,813 | +€30,149 | +206% |
| Profit (loss) for the period | 9904 | €50,104 | €146,004 | +€95,900 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €50,104 | €146,004 | +€95,900 | +191% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.