Lode Derudder Advocaat: what changed
Lode Derudder Advocaat
Largest movements
- Receivables within one year +€66,328
up €66,328 (+18.9%), from €350,828 to €417,156
of which Other amounts receivable: +€73,111
- Cash -€23,152
down €23,152 (-27.2%), from €85,259 to €62,107
mainly Receivables within one year (-€66,328) and Trade debts (-€885)
- Current investments -€11,241
down €11,241 (-100%), from €11,241 to €0
- Tangible fixed assets -€5,029
down €5,029 (-24.1%), from €20,843 to €15,814
of which Furniture and vehicles: -€2,907
- Profit (loss) carried forward +€20,940
up €20,940 (+78.4%), from -€26,707 to -€5,767
- Tax, wage and social debts +€8,940
up €8,940 (+242%), from €3,701 to €12,641
- Gross operating margin +€26,602
up €26,602 (+508%), from €5,239 to €31,841
- Taxes +€5,974
up €5,974 (+846%), from €706 to €6,680
- Financial charges -€2,482
down €2,482 (-83.7%), from €2,965 to €483
- Financial income -€2,301
down €2,301 (-69.4%), from €3,314 to €1,013
- Depreciation +€1,617
up €1,617 (+47.4%), from €3,412 to €5,029
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,491 | €498,626 | +€27,134 | +5.8% |
| Fixed assets | 21/28 | €20,843 | €15,814 | -€5,029 | -24.1% |
| Tangible fixed assets | 22/27 | €20,843 | €15,814 | -€5,029 | -24.1% |
| Plant, machinery and equipment | 23 | €3,065 | €1,744 | -€1,321 | -43.1% |
| Furniture and vehicles | 24 | €12,468 | €9,561 | -€2,907 | -23.3% |
| Other tangible fixed assets | 26 | €5,310 | €4,510 | -€800 | -15.1% |
| Current assets | 29/58 | €450,649 | €482,811 | +€32,163 | +7.1% |
| Amounts receivable within one year | 40/41 | €350,828 | €417,156 | +€66,328 | +18.9% |
| Trade receivables | 40 | €6,783 | €0 | -€6,783 | -100% |
| Other amounts receivable | 41 | €344,045 | €417,156 | +€73,111 | +21.3% |
| Current investments | 50/53 | €11,241 | €0 | -€11,241 | -100% |
| Cash at bank and in hand | 54/58 | €85,259 | €62,107 | -€23,152 | -27.2% |
| Deferred charges and accrued income | 490/1 | €3,321 | €3,548 | +€227 | +6.8% |
| Total equity and liabilities | 10/49 | €471,491 | €498,626 | +€27,134 | +5.8% |
| Equity | 10/15 | €465,701 | €484,780 | +€19,080 | +4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €480,008 | €478,148 | -€1,860 | -0.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €480,008 | €478,148 | -€1,860 | -0.4% |
| Profit (loss) carried forward | 14 | -€26,707 | -€5,767 | +€20,940 | +78.4% |
| Amounts payable | 17/49 | €5,791 | €13,845 | +€8,055 | +139% |
| Amounts payable within one year | 42/48 | €5,791 | €13,845 | +€8,055 | +139% |
| Trade debts | 44 | €2,090 | €1,205 | -€885 | -42.4% |
| Suppliers | 440/4 | €2,090 | €1,205 | -€885 | -42.4% |
| Taxes, remuneration and social security | 45 | €3,701 | €12,641 | +€8,940 | +242% |
| Taxes | 450/3 | €3,701 | €12,641 | +€8,940 | +242% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,412 | €5,029 | +€1,617 | +47.4% |
| Other operating charges | 640/8 | €1,567 | €1,583 | +€16 | +1.0% |
| Gross operating margin | 9900 | €5,239 | €31,841 | +€26,602 | +508% |
| Operating profit (loss) | 9901 | €260 | €25,230 | +€24,970 | +9,595% |
| Financial income | 75/76B | €3,314 | €1,013 | -€2,301 | -69.4% |
| Recurring financial income | 75 | €3,314 | €1,013 | -€2,301 | -69.4% |
| Financial charges | 65/66B | €2,965 | €483 | -€2,482 | -83.7% |
| Recurring financial charges | 65 | €2,965 | €483 | -€2,482 | -83.7% |
| Profit (loss) for the period before taxes | 9903 | €610 | €25,760 | +€25,150 | +4,124% |
| Income taxes | 67/77 | €706 | €6,680 | +€5,974 | +846% |
| Profit (loss) for the period | 9904 | -€96 | €19,080 | +€19,176 | |
| Profit (loss) for the period to be appropriated | 9905 | -€96 | €19,080 | +€19,176 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.