Eva Tessens 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.
Eva Tessens Advocaat
Largest movements
- Receivables within one year +€22,891
up €22,891 (+49.3%), from €46,459 to €69,350
of which Other amounts receivable: +€22,708
- Cash +€15,572
up €15,572 (+3,525%), from €442 to €16,014
mainly Net result for the year (+€32,470) and Short-term financial debts (+€5,350)
- Tangible fixed assets -€2,080
down €2,080 (-42.5%), from €4,896 to €2,816
- Reserves +€32,470
up €32,470 (+85.4%), from €38,036 to €70,506
- Short-term financial debts +€5,350
up €5,350 (+80.5%), from €6,650 to €12,000
- Gross operating margin -€10,005
down €10,005 (-18.2%), from €54,897 to €44,892
- Taxes -€2,462
down €2,462 (-17.2%), from €14,327 to €11,865
- Financial income +€1,149
up €1,149 (+74.8%), from €1,536 to €2,685
- Other operating charges -€553
down €553 (-41.3%), from €1,338 to €785
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 | €52,283 | €88,498 | +€36,216 | +69.3% |
| Fixed assets | 21/28 | €4,984 | €2,893 | -€2,090 | -41.9% |
| Intangible fixed assets | 21 | €87 | €78 | -€10 | -11.4% |
| Tangible fixed assets | 22/27 | €4,896 | €2,816 | -€2,080 | -42.5% |
| Furniture and vehicles | 24 | €4,896 | €2,816 | -€2,080 | -42.5% |
| Current assets | 29/58 | €47,299 | €85,605 | +€38,306 | +81.0% |
| Amounts receivable within one year | 40/41 | €46,459 | €69,350 | +€22,891 | +49.3% |
| Trade receivables | 40 | €8,032 | €8,215 | +€183 | +2.3% |
| Other amounts receivable | 41 | €38,427 | €61,135 | +€22,708 | +59.1% |
| Cash at bank and in hand | 54/58 | €442 | €16,014 | +€15,572 | +3,525% |
| Deferred charges and accrued income | 490/1 | €398 | €241 | -€157 | -39.5% |
| Total equity and liabilities | 10/49 | €52,283 | €88,498 | +€36,216 | +69.3% |
| Equity | 10/15 | €41,036 | €73,506 | +€32,470 | +79.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €38,036 | €70,506 | +€32,470 | +85.4% |
| Distributable reserves | 133 | €38,036 | €70,506 | +€32,470 | +85.4% |
| Amounts payable | 17/49 | €11,246 | €14,992 | +€3,746 | +33.3% |
| Amounts payable after more than one year | 17 | €1,069 | €364 | -€706 | -66.0% |
| Financial debts | 170/4 | €1,069 | €364 | -€706 | -66.0% |
| Amounts payable within one year | 42/48 | €9,601 | €14,628 | +€5,027 | +52.4% |
| Current portion of amounts payable after more than one year | 42 | €678 | €706 | +€28 | +4.1% |
| Financial debts | 43 | €6,650 | €12,000 | +€5,350 | +80.5% |
| Credit institutions | 430/8 | €6,650 | €12,000 | +€5,350 | +80.5% |
| Trade debts | 44 | €520 | €411 | -€109 | -20.9% |
| Suppliers | 440/4 | €520 | €411 | -€109 | -20.9% |
| Taxes, remuneration and social security | 45 | €1,753 | €1,511 | -€242 | -13.8% |
| Taxes | 450/3 | €1,753 | €1,511 | -€242 | -13.8% |
| Accrued charges and deferred income | 492/3 | €576 | €0 | -€576 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,226 | €2,090 | -€136 | -6.1% |
| Other operating charges | 640/8 | €1,338 | €785 | -€553 | -41.3% |
| Gross operating margin | 9900 | €54,897 | €44,892 | -€10,005 | -18.2% |
| Operating profit (loss) | 9901 | €51,333 | €42,017 | -€9,316 | -18.1% |
| Financial income | 75/76B | €1,536 | €2,685 | +€1,149 | +74.8% |
| Recurring financial income | 75 | €1,536 | €2,685 | +€1,149 | +74.8% |
| Financial charges | 65/66B | €506 | €367 | -€139 | -27.4% |
| Recurring financial charges | 65 | €506 | €367 | -€139 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €52,363 | €44,335 | -€8,028 | -15.3% |
| Income taxes | 67/77 | €14,327 | €11,865 | -€2,462 | -17.2% |
| Profit (loss) for the period | 9904 | €38,036 | €32,470 | -€5,566 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,036 | €32,470 | -€5,566 | -14.6% |
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.