EB 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.
EB ADVOCAAT
Largest movements
- Receivables within one year -€12,118
down €12,118 (-90.1%), from €13,451 to €1,333
of which Trade receivables: -€12,755
- Cash +€7,713
up €7,713 (+25.7%), from €30,043 to €37,756
mainly Net result for the year (+€32,988) and Receivables within one year (+€12,118)
- Tax, wage and social debts -€8,538
down €8,538 (-98.3%), from €8,689 to €151
- Other debts +€4,906
up €4,906 (+14.1%), from €34,754 to €39,660
- Trade debts -€1,113
down €1,113 (-58.3%), from €1,910 to €797
- Gross operating margin -€5,674
down €5,674 (-11.2%), from €50,736 to €45,062
- Taxes -€3,141
down €3,141 (-23.8%), from €13,169 to €10,029
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 | €45,453 | €40,708 | -€4,745 | -10.4% |
| Fixed assets | 21/28 | €1,776 | €1,425 | -€351 | -19.8% |
| Tangible fixed assets | 22/27 | €1,776 | €1,425 | -€351 | -19.8% |
| Plant, machinery and equipment | 23 | €672 | €457 | -€215 | -32.0% |
| Furniture and vehicles | 24 | €1,104 | €968 | -€136 | -12.3% |
| Current assets | 29/58 | €43,677 | €39,283 | -€4,394 | -10.1% |
| Amounts receivable within one year | 40/41 | €13,451 | €1,333 | -€12,118 | -90.1% |
| Trade receivables | 40 | €13,451 | €696 | -€12,755 | -94.8% |
| Other amounts receivable | 41 | - | €637 | +€637 | |
| Cash at bank and in hand | 54/58 | €30,043 | €37,756 | +€7,713 | +25.7% |
| Deferred charges and accrued income | 490/1 | €183 | €194 | +€10 | +5.7% |
| Total equity and liabilities | 10/49 | €45,453 | €40,708 | -€4,745 | -10.4% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,353 | €40,608 | -€4,745 | -10.5% |
| Amounts payable within one year | 42/48 | €45,353 | €40,608 | -€4,745 | -10.5% |
| Trade debts | 44 | €1,910 | €797 | -€1,113 | -58.3% |
| Suppliers | 440/4 | €1,910 | €797 | -€1,113 | -58.3% |
| Taxes, remuneration and social security | 45 | €8,689 | €151 | -€8,538 | -98.3% |
| Taxes | 450/3 | €8,689 | €151 | -€8,538 | -98.3% |
| Other amounts payable | 47/48 | €34,754 | €39,660 | +€4,906 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €351 | = | 0.0% |
| Other operating charges | 640/8 | €665 | €675 | +€9 | +1.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €50,736 | €45,062 | -€5,674 | -11.2% |
| Operating profit (loss) | 9901 | €49,720 | €44,036 | -€5,684 | -11.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €1,141 | €1,020 | -€122 | -10.7% |
| Recurring financial charges | 65 | €1,141 | €1,020 | -€122 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €48,578 | €43,016 | -€5,562 | -11.4% |
| Income taxes | 67/77 | €13,169 | €10,029 | -€3,141 | -23.8% |
| Profit (loss) for the period | 9904 | €35,409 | €32,988 | -€2,421 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,409 | €32,988 | -€2,421 | -6.8% |
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 21 October 2026 via checked.be.