Bert Schoofs 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.
Bert Schoofs Advocaat
Largest movements
- Cash +€4,485
up €4,485 (+39.0%), from €11,503 to €15,988
mainly Net result for the year (+€40,138) and Receivables within one year (+€4,187)
- Receivables within one year -€4,187
down €4,187 (-14.4%), from €29,067 to €24,881
of which Other amounts receivable: -€15,925
- Tangible fixed assets -€2,714
down €2,714 (-29.3%), from €9,260 to €6,546
of which Furniture and vehicles: -€3,698
- Deferred charges and accrued income +€806
up €806 (+146%), from €552 to €1,358
- Current portion of long-term debt -€5,186
down €5,186 (-61.0%), from €8,503 to €3,317
- Reserves +€3,802
up €3,802 (+10.5%), from €36,336 to €40,138
- Debts after one year +€1,996
new in 2025: €1,996
- Trade debts -€1,134
down €1,134 (-80.8%), from €1,404 to €269
- Tax, wage and social debts -€710
down €710 (-31.7%), from €2,242 to €1,532
- Gross operating margin +€12,255
up €12,255 (+24.3%), from €50,401 to €62,656
- Taxes +€3,044
up €3,044 (+21.3%), from €14,321 to €17,365
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 | €50,382 | €48,772 | -€1,610 | -3.2% |
| Fixed assets | 21/28 | €9,260 | €6,546 | -€2,714 | -29.3% |
| Tangible fixed assets | 22/27 | €9,260 | €6,546 | -€2,714 | -29.3% |
| Plant, machinery and equipment | 23 | - | €984 | +€984 | |
| Furniture and vehicles | 24 | €9,260 | €5,562 | -€3,698 | -39.9% |
| Current assets | 29/58 | €41,122 | €42,226 | +€1,104 | +2.7% |
| Amounts receivable within one year | 40/41 | €29,067 | €24,881 | -€4,187 | -14.4% |
| Trade receivables | 40 | €12,174 | €23,912 | +€11,738 | +96.4% |
| Other amounts receivable | 41 | €16,894 | €968 | -€15,925 | -94.3% |
| Cash at bank and in hand | 54/58 | €11,503 | €15,988 | +€4,485 | +39.0% |
| Deferred charges and accrued income | 490/1 | €552 | €1,358 | +€806 | +146% |
| Total equity and liabilities | 10/49 | €50,382 | €48,772 | -€1,610 | -3.2% |
| Equity | 10/15 | €37,536 | €41,338 | +€3,802 | +10.1% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €36,336 | €40,138 | +€3,802 | +10.5% |
| Distributable reserves | 133 | €36,336 | €40,138 | +€3,802 | +10.5% |
| Amounts payable | 17/49 | €12,846 | €7,434 | -€5,412 | -42.1% |
| Amounts payable after more than one year | 17 | - | €1,996 | +€1,996 | |
| Financial debts | 170/4 | - | €1,996 | +€1,996 | |
| Amounts payable within one year | 42/48 | €12,149 | €5,119 | -€7,030 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €8,503 | €3,317 | -€5,186 | -61.0% |
| Trade debts | 44 | €1,404 | €269 | -€1,134 | -80.8% |
| Suppliers | 440/4 | €1,404 | €269 | -€1,134 | -80.8% |
| Taxes, remuneration and social security | 45 | €2,242 | €1,532 | -€710 | -31.7% |
| Taxes | 450/3 | €2,242 | €1,532 | -€710 | -31.7% |
| Accrued charges and deferred income | 492/3 | €697 | €320 | -€377 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,698 | €3,826 | +€128 | +3.5% |
| Other operating charges | 640/8 | €1,316 | €1,318 | +€2 | +0.2% |
| Gross operating margin | 9900 | €50,401 | €62,656 | +€12,255 | +24.3% |
| Operating profit (loss) | 9901 | €45,388 | €57,513 | +€12,125 | +26.7% |
| Financial income | 75/76B | €232 | €674 | +€442 | +191% |
| Recurring financial income | 75 | €232 | €674 | +€442 | +191% |
| Financial charges | 65/66B | €832 | €684 | -€148 | -17.8% |
| Recurring financial charges | 65 | €832 | €684 | -€148 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €44,787 | €57,503 | +€12,715 | +28.4% |
| Income taxes | 67/77 | €14,321 | €17,365 | +€3,044 | +21.3% |
| Profit (loss) for the period | 9904 | €30,467 | €40,138 | +€9,671 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,467 | €40,138 | +€9,671 | +31.7% |
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 31 October 2026 via checked.be.