JR-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.
JR-advocaat
Largest movements
- Tangible fixed assets -€21,803
down €21,803 (-7.4%), from €296,442 to €274,639
of which Furniture and vehicles: -€11,408
- Debts after one year -€21,018
down €21,018 (-8.8%), from €238,358 to €217,341
- Reserves +€14,850
up €14,850 (+92.8%), from €16,009 to €30,860
- Other debts -€7,617
down €7,617 (-29.3%), from €25,995 to €18,378
- Tax, wage and social debts -€3,712
down €3,712 (-35.8%), from €10,355 to €6,643
- Gross operating margin -€35,119
down €35,119 (-38.4%), from €91,352 to €56,233
- Depreciation -€32,663
down €32,663 (-59.8%), from €54,666 to €22,003
- Financial charges -€2,101
down €2,101 (-14.7%), from €14,266 to €12,165
- Other operating charges +€1,040
up €1,040 (+55.6%), from €1,873 to €2,913
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 | €320,149 | €298,867 | -€21,282 | -6.6% |
| Fixed assets | 21/28 | €297,178 | €275,176 | -€22,003 | -7.4% |
| Intangible fixed assets | 21 | €737 | €537 | -€200 | -27.2% |
| Tangible fixed assets | 22/27 | €296,442 | €274,639 | -€21,803 | -7.4% |
| Land and buildings | 22 | €229,333 | €223,424 | -€5,909 | -2.6% |
| Plant, machinery and equipment | 23 | €184 | €134 | -€50 | -27.2% |
| Furniture and vehicles | 24 | €50,588 | €39,180 | -€11,408 | -22.6% |
| Other tangible fixed assets | 26 | €16,337 | €11,901 | -€4,436 | -27.2% |
| Current assets | 29/58 | €22,970 | €23,691 | +€721 | +3.1% |
| Amounts receivable within one year | 40/41 | €19,380 | €18,090 | -€1,290 | -6.7% |
| Trade receivables | 40 | €19,043 | €18,090 | -€954 | -5.0% |
| Other amounts receivable | 41 | €337 | €0 | -€337 | -100% |
| Cash at bank and in hand | 54/58 | €185 | €2,007 | +€1,822 | +983% |
| Deferred charges and accrued income | 490/1 | €3,405 | €3,594 | +€189 | +5.6% |
| Total equity and liabilities | 10/49 | €320,149 | €298,867 | -€21,282 | -6.6% |
| Equity | 10/15 | €18,509 | €33,360 | +€14,850 | +80.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,009 | €30,860 | +€14,850 | +92.8% |
| Distributable reserves | 133 | €16,009 | €30,860 | +€14,850 | +92.8% |
| Amounts payable | 17/49 | €301,639 | €265,507 | -€36,133 | -12.0% |
| Amounts payable after more than one year | 17 | €238,358 | €217,341 | -€21,018 | -8.8% |
| Financial debts | 170/4 | €238,358 | €217,341 | -€21,018 | -8.8% |
| Amounts payable within one year | 42/48 | €63,281 | €47,466 | -€15,815 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €23,444 | €21,018 | -€2,426 | -10.3% |
| Financial debts | 43 | €994 | €0 | -€994 | -100% |
| Credit institutions | 430/8 | €994 | €0 | -€994 | -100% |
| Trade debts | 44 | €2,493 | €1,427 | -€1,066 | -42.8% |
| Suppliers | 440/4 | €2,493 | €1,427 | -€1,066 | -42.8% |
| Taxes, remuneration and social security | 45 | €10,355 | €6,643 | -€3,712 | -35.8% |
| Taxes | 450/3 | €10,355 | €6,643 | -€3,712 | -35.8% |
| Other amounts payable | 47/48 | €25,995 | €18,378 | -€7,617 | -29.3% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Non-recurring operating income | 76A | €15,982 | €0 | -€15,982 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,666 | €22,003 | -€32,663 | -59.8% |
| Other operating charges | 640/8 | €1,873 | €2,913 | +€1,040 | +55.6% |
| Gross operating margin | 9900 | €91,352 | €56,233 | -€35,119 | -38.4% |
| Operating profit (loss) | 9901 | €34,813 | €31,317 | -€3,496 | -10.0% |
| Financial income | 75/76B | €0 | €312 | +€312 | +1,039,300% |
| Recurring financial income | 75 | €0 | €312 | +€312 | +1,039,300% |
| Financial charges | 65/66B | €14,266 | €12,165 | -€2,101 | -14.7% |
| Recurring financial charges | 65 | €14,266 | €12,165 | -€2,101 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €20,547 | €19,464 | -€1,083 | -5.3% |
| Income taxes | 67/77 | €4,538 | €4,613 | +€75 | +1.7% |
| Profit (loss) for the period | 9904 | €16,009 | €14,850 | -€1,159 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,009 | €14,850 | -€1,159 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.