Dave van Moppes advocaat: what changed
Dave van Moppes advocaat
Largest movements
- Cash -€80,377
down €80,377 (-43.3%), from €185,434 to €105,057
mainly Contributions, distributions and other (-€211,765) and Tax, wage and social debts (-€44,404)
- Receivables within one year -€23,756
down €23,756 (-52.9%), from €44,933 to €21,177
of which Trade receivables: -€40,909
- Tangible fixed assets +€10,122
new in 2025: €10,122
- Profit (loss) carried forward -€45,076
down €45,076 (-10.8%), from €416,868 to €371,792
- Tax, wage and social debts -€44,404
down €44,404 (-84.7%), from €52,396 to €7,992
- Gross operating margin -€107,739
down €107,739 (-33.0%), from €326,672 to €218,933
- Taxes -€28,834
down €28,834 (-35.2%), from €81,839 to €53,005
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €475,926 | €386,005 | -€89,922 | -18.9% |
| Fixed assets | 21/28 | €242,670 | €256,743 | +€14,073 | +5.8% |
| Tangible fixed assets | 22/27 | - | €10,122 | +€10,122 | |
| Furniture and vehicles | 24 | - | €10,122 | +€10,122 | |
| Financial fixed assets | 28 | €242,670 | €246,622 | +€3,952 | +1.6% |
| Current assets | 29/58 | €233,256 | €129,261 | -€103,995 | -44.6% |
| Amounts receivable within one year | 40/41 | €44,933 | €21,177 | -€23,756 | -52.9% |
| Trade receivables | 40 | €41,300 | €391 | -€40,909 | -99.1% |
| Other amounts receivable | 41 | €3,633 | €20,786 | +€17,153 | +472% |
| Cash at bank and in hand | 54/58 | €185,434 | €105,057 | -€80,377 | -43.3% |
| Deferred charges and accrued income | 490/1 | €2,889 | €3,027 | +€138 | +4.8% |
| Total equity and liabilities | 10/49 | €475,926 | €386,005 | -€89,922 | -18.9% |
| Equity | 10/15 | €421,868 | €376,792 | -€45,076 | -10.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €416,868 | €371,792 | -€45,076 | -10.8% |
| Amounts payable | 17/49 | €54,059 | €9,213 | -€44,846 | -83.0% |
| Amounts payable within one year | 42/48 | €54,059 | €9,213 | -€44,846 | -83.0% |
| Trade debts | 44 | €287 | €317 | +€30 | +10.4% |
| Suppliers | 440/4 | €287 | €317 | +€30 | +10.4% |
| Taxes, remuneration and social security | 45 | €52,396 | €7,992 | -€44,404 | -84.7% |
| Taxes | 450/3 | €52,396 | €7,992 | -€44,404 | -84.7% |
| Other amounts payable | 47/48 | €1,376 | €904 | -€472 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €928 | +€928 | |
| Other operating charges | 640/8 | €1,595 | €1,797 | +€202 | +12.6% |
| Gross operating margin | 9900 | €326,672 | €218,933 | -€107,739 | -33.0% |
| Operating profit (loss) | 9901 | €325,077 | €216,207 | -€108,869 | -33.5% |
| Financial income | 75/76B | €6,296 | €4,104 | -€2,192 | -34.8% |
| Recurring financial income | 75 | €6,296 | €4,104 | -€2,192 | -34.8% |
| Financial charges | 65/66B | €948 | €618 | -€330 | -34.9% |
| Recurring financial charges | 65 | €948 | €618 | -€330 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €330,425 | €219,694 | -€110,731 | -33.5% |
| Income taxes | 67/77 | €81,839 | €53,005 | -€28,834 | -35.2% |
| Profit (loss) for the period | 9904 | €248,586 | €166,689 | -€81,897 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €248,586 | €166,689 | -€81,897 | -32.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.