JPD 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.
JPD Advocaat
Largest movements
- Tangible fixed assets -€10,064
down €10,064 (-22.2%), from €45,361 to €35,297
of which Furniture and vehicles: -€11,234
- Cash +€8,399
up €8,399 (+28.5%), from €29,419 to €37,818
mainly Net result for the year (+€608,031) and Depreciation (+€12,494)
- Receivables within one year +€7,923
up €7,923 (+8.3%), from €94,969 to €102,892
of which Other amounts receivable: +€13,115
- Intangible fixed assets +€2,431
new in 2026: €2,431
- Other debts +€3,750
up €3,750 (+3.0%), from €125,590 to €129,340
- Trade debts +€2,596
up €2,596 (+263%), from €987 to €3,583
- Tax, wage and social debts +€1,963
up €1,963 (+14.3%), from €13,716 to €15,679
- Gross operating margin -€183,927
down €183,927 (-18.3%), from €1.0m to €821,604
- Taxes -€48,903
down €48,903 (-19.6%), from €249,428 to €200,525
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,620 | €183,998 | +€8,378 | +4.8% |
| Fixed assets | 21/28 | €45,361 | €37,728 | -€7,634 | -16.8% |
| Intangible fixed assets | 21 | - | €2,431 | +€2,431 | |
| Tangible fixed assets | 22/27 | €45,361 | €35,297 | -€10,064 | -22.2% |
| Furniture and vehicles | 24 | €45,361 | €34,127 | -€11,234 | -24.8% |
| Other tangible fixed assets | 26 | - | €1,170 | +€1,170 | |
| Current assets | 29/58 | €130,259 | €146,271 | +€16,012 | +12.3% |
| Amounts receivable within one year | 40/41 | €94,969 | €102,892 | +€7,923 | +8.3% |
| Trade receivables | 40 | €93,609 | €88,417 | -€5,192 | -5.5% |
| Other amounts receivable | 41 | €1,361 | €14,475 | +€13,115 | +964% |
| Cash at bank and in hand | 54/58 | €29,419 | €37,818 | +€8,399 | +28.5% |
| Deferred charges and accrued income | 490/1 | €5,870 | €5,560 | -€310 | -5.3% |
| Total equity and liabilities | 10/49 | €175,620 | €183,998 | +€8,378 | +4.8% |
| Equity | 10/15 | €19,678 | €19,709 | +€31 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,078 | €1,109 | +€31 | +2.9% |
| Distributable reserves | 133 | €1,078 | €1,109 | +€31 | +2.9% |
| Amounts payable | 17/49 | €155,942 | €164,289 | +€8,347 | +5.4% |
| Amounts payable within one year | 42/48 | €141,342 | €149,689 | +€8,347 | +5.9% |
| Financial debts | 43 | €1,049 | €1,087 | +€38 | +3.6% |
| Credit institutions | 430/8 | €1,049 | €1,087 | +€38 | +3.6% |
| Trade debts | 44 | €987 | €3,583 | +€2,596 | +263% |
| Suppliers | 440/4 | €987 | €3,583 | +€2,596 | +263% |
| Taxes, remuneration and social security | 45 | €13,716 | €15,679 | +€1,963 | +14.3% |
| Taxes | 450/3 | €13,716 | €15,679 | +€1,963 | +14.3% |
| Other amounts payable | 47/48 | €125,590 | €129,340 | +€3,750 | +3.0% |
| Accrued charges and deferred income | 492/3 | €14,600 | €14,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,279 | €12,494 | +€6,215 | +99.0% |
| Other operating charges | 640/8 | €452 | €465 | +€13 | +2.9% |
| Gross operating margin | 9900 | €1,005,531 | €821,604 | -€183,927 | -18.3% |
| Operating profit (loss) | 9901 | €998,800 | €808,644 | -€190,156 | -19.0% |
| Financial income | 75/76B | €2,626 | €1 | -€2,625 | -100.0% |
| Recurring financial income | 75 | €2,626 | €1 | -€2,625 | -100.0% |
| Financial charges | 65/66B | €68 | €89 | +€21 | +31.4% |
| Recurring financial charges | 65 | €68 | €89 | +€21 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €1,001,358 | €808,556 | -€192,802 | -19.3% |
| Income taxes | 67/77 | €249,428 | €200,525 | -€48,903 | -19.6% |
| Profit (loss) for the period | 9904 | €751,930 | €608,031 | -€143,899 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €751,930 | €608,031 | -€143,899 | -19.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.