KSadvocaat: 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.
KSadvocaat
Largest movements
- Tangible fixed assets +€24,187
up €24,187 (+48.7%), from €49,634 to €73,820
of which Furniture and vehicles: +€30,801
- Cash -€8,055
down €8,055 (-12.1%), from €66,493 to €58,438
mainly Investment in fixed assets (net) (-€38,898) and Receivables within one year (-€2,605)
- Receivables within one year +€2,605
up €2,605 (+30.9%), from €8,430 to €11,035
of which Other amounts receivable: +€3,435
- Profit (loss) carried forward +€22,222
up €22,222 (+37.3%), from €59,592 to €81,814
- Other debts -€2,539
down €2,539 (-4.3%), from €59,201 to €56,662
- Gross operating margin +€23,164
up €23,164 (+79.1%), from €29,280 to €52,444
- Taxes +€6,855
up €6,855 (+238%), from €2,886 to €9,741
- Other operating charges +€3,804
up €3,804 (+215%), from €1,772 to €5,576
- Depreciation -€1,232
down €1,232 (-7.7%), from €15,944 to €14,711
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,786 | €145,833 | +€19,047 | +15.0% |
| Fixed assets | 21/28 | €49,634 | €73,820 | +€24,187 | +48.7% |
| Tangible fixed assets | 22/27 | €49,634 | €73,820 | +€24,187 | +48.7% |
| Furniture and vehicles | 24 | €5,380 | €36,181 | +€30,801 | +573% |
| Other tangible fixed assets | 26 | €44,254 | €37,639 | -€6,615 | -14.9% |
| Current assets | 29/58 | €77,152 | €72,013 | -€5,139 | -6.7% |
| Amounts receivable within one year | 40/41 | €8,430 | €11,035 | +€2,605 | +30.9% |
| Trade receivables | 40 | €2,149 | €1,319 | -€831 | -38.7% |
| Other amounts receivable | 41 | €6,281 | €9,716 | +€3,435 | +54.7% |
| Cash at bank and in hand | 54/58 | €66,493 | €58,438 | -€8,055 | -12.1% |
| Deferred charges and accrued income | 490/1 | €2,229 | €2,539 | +€311 | +13.9% |
| Total equity and liabilities | 10/49 | €126,786 | €145,833 | +€19,047 | +15.0% |
| Equity | 10/15 | €59,692 | €81,914 | +€22,222 | +37.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,592 | €81,814 | +€22,222 | +37.3% |
| Amounts payable | 17/49 | €67,094 | €63,919 | -€3,175 | -4.7% |
| Amounts payable within one year | 42/48 | €67,094 | €63,919 | -€3,175 | -4.7% |
| Trade debts | 44 | €1,831 | €2,650 | +€820 | +44.8% |
| Suppliers | 440/4 | €1,831 | €2,650 | +€820 | +44.8% |
| Taxes, remuneration and social security | 45 | €6,063 | €4,607 | -€1,456 | -24.0% |
| Taxes | 450/3 | €2,872 | €1,353 | -€1,519 | -52.9% |
| Remuneration and social security | 454/9 | €3,190 | €3,254 | +€64 | +2.0% |
| Other amounts payable | 47/48 | €59,201 | €56,662 | -€2,539 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,944 | €14,711 | -€1,232 | -7.7% |
| Other operating charges | 640/8 | €1,772 | €5,576 | +€3,804 | +215% |
| Gross operating margin | 9900 | €29,280 | €52,444 | +€23,164 | +79.1% |
| Operating profit (loss) | 9901 | €11,564 | €32,156 | +€20,592 | +178% |
| Financial income | 75/76B | €0 | €0 | +€0 | +550% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +550% |
| Financial charges | 65/66B | €180 | €193 | +€13 | +7.2% |
| Recurring financial charges | 65 | €180 | €193 | +€13 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €11,384 | €31,963 | +€20,579 | +181% |
| Income taxes | 67/77 | €2,886 | €9,741 | +€6,855 | +238% |
| Profit (loss) for the period | 9904 | €8,498 | €22,222 | +€13,725 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €8,498 | €22,222 | +€13,725 | +162% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.