BPS – Advocaat: 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.
BPS – Advocaat
Largest movements
- Cash +€12,778
up €12,778 (+19.8%), from €64,431 to €77,209
mainly Net result for the year (+€31,302) and Accrued charges and deferred income (+€1,249)
- Deferred charges and accrued income +€4,271
up €4,271 (+615.5%), from €694 to €4,965
- Receivables within one year +€3,908
up €3,908 (+30.3%), from €12,900 to €16,808
- Reserves +€31,302
up €31,302 (+60.3%), from €51,901 to €83,203
- Tax, wage and social debts -€11,979
down €11,979 (-46.4%), from €25,801 to €13,823
- Accrued charges and deferred income +€1,249
new in 2025: €1,249
- Gross operating margin +€17,170
up €17,170 (+71.2%), from €24,119 to €41,289
- Taxes +€3,422
up €3,422 (+61.4%), from €5,568 to €8,990
- Other operating charges -€528
down €528 (-35.8%), from €1,476 to €947
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.
Cash bridge derived
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 | €78,025 | €98,982 | +€20,957 | +26.9% |
| Current assets | 29/58 | €78,025 | €98,982 | +€20,957 | +26.9% |
| Amounts receivable within one year | 40/41 | €12,900 | €16,808 | +€3,908 | +30.3% |
| Trade receivables | 40 | €12,900 | €16,808 | +€3,908 | +30.3% |
| Cash at bank and in hand | 54/58 | €64,431 | €77,209 | +€12,778 | +19.8% |
| Deferred charges and accrued income | 490/1 | €694 | €4,965 | +€4,271 | +615.5% |
| Total equity and liabilities | 10/49 | €78,025 | €98,982 | +€20,957 | +26.9% |
| Equity | 10/15 | €52,001 | €83,303 | +€31,302 | +60.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €51,901 | €83,203 | +€31,302 | +60.3% |
| Distributable reserves | 133 | €51,901 | €83,203 | +€31,302 | +60.3% |
| Amounts payable | 17/49 | €26,024 | €15,679 | -€10,345 | -39.8% |
| Amounts payable within one year | 42/48 | €26,024 | €14,431 | -€11,594 | -44.5% |
| Trade debts | 44 | €196 | €293 | +€97 | +49.2% |
| Suppliers | 440/4 | €196 | €293 | +€97 | +49.2% |
| Taxes, remuneration and social security | 45 | €25,801 | €13,823 | -€11,979 | -46.4% |
| Taxes | 450/3 | €25,801 | €13,823 | -€11,979 | -46.4% |
| Other amounts payable | 47/48 | €27 | €315 | +€289 | +1088.3% |
| Accrued charges and deferred income | 492/3 | - | €1,249 | +€1,249 | |
| Other operating charges | 640/8 | €1,476 | €947 | -€528 | -35.8% |
| Gross operating margin | 9900 | €24,119 | €41,289 | +€17,170 | +71.2% |
| Operating profit (loss) | 9901 | €22,644 | €40,342 | +€17,698 | +78.2% |
| Financial income | 75/76B | €259 | - | -€259 | |
| Recurring financial income | 75 | €259 | - | -€259 | |
| Financial charges | 65/66B | €92 | €50 | -€42 | -45.8% |
| Recurring financial charges | 65 | €92 | €50 | -€42 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €22,811 | €40,292 | +€17,481 | +76.6% |
| Income taxes | 67/77 | €5,568 | €8,990 | +€3,422 | +61.4% |
| Profit (loss) for the period | 9904 | €17,242 | €31,302 | +€14,059 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,242 | €31,302 | +€14,059 | +81.5% |
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 29 September 2026 via checked.be.