COMMIT ADVOCATEN: 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.
COMMIT ADVOCATEN
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Receivables within one year -€50,244
down €50,244 (-9.3%), from €540,832 to €490,588
of which Trade receivables: -€143,327
- Cash +€17,892
up €17,892 (+8.3%), from €216,419 to €234,312
mainly Net result for the year (+€505,657) and Current investments (+€150,000)
- Reserves -€185,000
down €185,000 (-79.7%), from €232,000 to €47,000
of which Distributable reserves: -€185,000
- Tax, wage and social debts -€73,178
down €73,178 (-80.2%), from €91,216 to €18,038
of which Taxes: -€74,283
- Other debts +€46,745
up €46,745 (+10.1%), from €462,580 to €509,325
- Contributions +€41,349
up €41,349 (+102%), from €40,400 to €81,749
- Advances received -€22,221
down €22,221 (-34.6%), from €64,316 to €42,094
- Taxes -€110,182
down €110,182 (-93.9%), from €117,317 to €7,135
- Gross operating margin -€54,930
down €54,930 (-8.6%), from €639,559 to €584,630
- Other operating charges -€9,014
down €9,014 (-94.4%), from €9,552 to €538
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 | €954,038 | €771,020 | -€183,019 | -19.2% |
| Fixed assets | 21/28 | €27,640 | €32,019 | +€4,379 | +15.8% |
| Intangible fixed assets | 21 | €1,572 | €1,092 | -€480 | -30.5% |
| Tangible fixed assets | 22/27 | €16,243 | €21,102 | +€4,859 | +29.9% |
| Furniture and vehicles | 24 | €12,454 | €18,638 | +€6,184 | +49.7% |
| Other tangible fixed assets | 26 | €3,789 | €2,464 | -€1,325 | -35.0% |
| Financial fixed assets | 28 | €9,825 | €9,825 | = | 0.0% |
| Current assets | 29/58 | €926,398 | €739,001 | -€187,398 | -20.2% |
| Amounts receivable within one year | 40/41 | €540,832 | €490,588 | -€50,244 | -9.3% |
| Trade receivables | 40 | €539,522 | €396,195 | -€143,327 | -26.6% |
| Other amounts receivable | 41 | €1,310 | €94,394 | +€93,084 | +7,105% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €216,419 | €234,312 | +€17,892 | +8.3% |
| Deferred charges and accrued income | 490/1 | €19,147 | €14,101 | -€5,046 | -26.4% |
| Total equity and liabilities | 10/49 | €954,038 | €771,020 | -€183,019 | -19.2% |
| Equity | 10/15 | €272,712 | €129,218 | -€143,494 | -52.6% |
| Contributions | 10/11 | €40,400 | €81,749 | +€41,349 | +102% |
| Contributions outside capital | 11 | €40,400 | €81,749 | +€41,349 | +102% |
| Other | 1109/19 | €40,400 | €81,749 | +€41,349 | +102% |
| Reserves | 13 | €232,000 | €47,000 | -€185,000 | -79.7% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €213,250 | €28,250 | -€185,000 | -86.8% |
| Profit (loss) carried forward | 14 | €312 | €469 | +€157 | +50.2% |
| Amounts payable | 17/49 | €681,326 | €641,802 | -€39,525 | -5.8% |
| Amounts payable within one year | 42/48 | €677,549 | €638,939 | -€38,610 | -5.7% |
| Trade debts | 44 | €59,438 | €69,481 | +€10,043 | +16.9% |
| Suppliers | 440/4 | €59,438 | €69,481 | +€10,043 | +16.9% |
| Advances received on contracts in progress | 46 | €64,316 | €42,094 | -€22,221 | -34.6% |
| Taxes, remuneration and social security | 45 | €91,216 | €18,038 | -€73,178 | -80.2% |
| Taxes | 450/3 | €83,575 | €9,292 | -€74,283 | -88.9% |
| Remuneration and social security | 454/9 | €7,641 | €8,746 | +€1,106 | +14.5% |
| Other amounts payable | 47/48 | €462,580 | €509,325 | +€46,745 | +10.1% |
| Accrued charges and deferred income | 492/3 | €3,777 | €2,863 | -€914 | -24.2% |
| Remuneration, social security and pensions | 62 | €59,185 | €63,434 | +€4,249 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,079 | €12,737 | +€2,658 | +26.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,487 | -€64 | +€5,423 | +98.8% |
| Other operating charges | 640/8 | €9,552 | €538 | -€9,014 | -94.4% |
| Gross operating margin | 9900 | €639,559 | €584,630 | -€54,930 | -8.6% |
| Operating profit (loss) | 9901 | €566,231 | €507,985 | -€58,246 | -10.3% |
| Financial income | 75/76B | €1,029 | €5,159 | +€4,131 | +402% |
| Recurring financial income | 75 | €1,029 | €5,159 | +€4,131 | +402% |
| Financial charges | 65/66B | €339 | €352 | +€14 | +4.1% |
| Recurring financial charges | 65 | €339 | €352 | +€14 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €566,921 | €512,792 | -€54,129 | -9.5% |
| Income taxes | 67/77 | €117,317 | €7,135 | -€110,182 | -93.9% |
| Profit (loss) for the period | 9904 | €449,604 | €505,657 | +€56,053 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €449,604 | €505,657 | +€56,053 | +12.5% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.