STORMS ADVOCAAT: what changed
Two fiscal 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.
STORMS ADVOCAAT
Largest movements
- Cash -€6,305
down €6,305 (-11.7%), from €53,682 to €47,376
mainly Receivables within one year (-€6,104) and Investment in fixed assets (net) (-€5,528)
- Receivables within one year +€6,104
up €6,104 (+328.6%), from €1,858 to €7,962
of which Other amounts receivable: +€5,494
- Financial fixed assets +€3,600
new in 2025: €3,600
- Tangible fixed assets -€2,404
down €2,404 (-19.0%), from €12,623 to €10,219
of which Furniture and vehicles: -€1,657
- Intangible fixed assets -€930
down €930 (-28.7%), from €3,240 to €2,310
- Tax, wage and social debts -€3,855
down €3,855 (-42.9%), from €8,981 to €5,125
of which Taxes: -€5,655
- Reserves +€2,627
up €2,627 (+5.7%), from €46,000 to €48,627
of which Non-distributable reserves: +€2,627
- Trade debts +€1,565
up €1,565 (+80.4%), from €1,947 to €3,512
- Gross operating margin -€32,128
down €32,128 (-75.2%), from €42,695 to €10,568
- Taxes -€3,421
down €3,421 (-62.7%), from €5,457 to €2,036
- Depreciation -€2,093
down €2,093 (-28.5%), from €7,354 to €5,261
- Financial income +€1,389
up €1,389 (+2415.9%), from €58 to €1,447
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.
Cash bridge derived
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 | €74,470 | €74,786 | +€317 | +0.4% |
| Fixed assets | 21/28 | €15,862 | €16,129 | +€267 | +1.7% |
| Intangible fixed assets | 21 | €3,240 | €2,310 | -€930 | -28.7% |
| Tangible fixed assets | 22/27 | €12,623 | €10,219 | -€2,404 | -19.0% |
| Plant, machinery and equipment | 23 | €4,335 | €3,816 | -€519 | -12.0% |
| Furniture and vehicles | 24 | €6,380 | €4,722 | -€1,657 | -26.0% |
| Other tangible fixed assets | 26 | €1,908 | €1,681 | -€228 | -11.9% |
| Financial fixed assets | 28 | - | €3,600 | +€3,600 | |
| Current assets | 29/58 | €58,608 | €58,658 | +€50 | +0.1% |
| Amounts receivable within one year | 40/41 | €1,858 | €7,962 | +€6,104 | +328.6% |
| Trade receivables | 40 | €1,858 | €2,468 | +€611 | +32.9% |
| Other amounts receivable | 41 | - | €5,494 | +€5,494 | |
| Cash at bank and in hand | 54/58 | €53,682 | €47,376 | -€6,305 | -11.7% |
| Deferred charges and accrued income | 490/1 | €3,068 | €3,319 | +€251 | +8.2% |
| Total equity and liabilities | 10/49 | €74,470 | €74,786 | +€317 | +0.4% |
| Equity | 10/15 | €47,505 | €50,131 | +€2,627 | +5.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €48,627 | +€2,627 | +5.7% |
| Non-distributable reserves | 130/1 | - | €2,627 | +€2,627 | |
| Other | 1319 | - | €2,627 | +€2,627 | |
| Distributable reserves | 133 | €46,000 | €46,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €505 | €505 | = | 0.0% |
| Amounts payable | 17/49 | €26,965 | €24,655 | -€2,310 | -8.6% |
| Amounts payable within one year | 42/48 | €25,008 | €22,893 | -€2,115 | -8.5% |
| Trade debts | 44 | €1,947 | €3,512 | +€1,565 | +80.4% |
| Suppliers | 440/4 | €1,947 | €3,512 | +€1,565 | +80.4% |
| Taxes, remuneration and social security | 45 | €8,981 | €5,125 | -€3,855 | -42.9% |
| Taxes | 450/3 | €8,981 | €3,325 | -€5,655 | -63.0% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €14,081 | €14,256 | +€175 | +1.2% |
| Accrued charges and deferred income | 492/3 | €1,957 | €1,762 | -€195 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,354 | €5,261 | -€2,093 | -28.5% |
| Other operating charges | 640/8 | €772 | €695 | -€77 | -10.0% |
| Non-recurring operating charges | 66A | - | €106 | +€106 | |
| Gross operating margin | 9900 | €42,695 | €10,568 | -€32,128 | -75.2% |
| Operating profit (loss) | 9901 | €34,569 | €4,505 | -€30,064 | -87.0% |
| Financial income | 75/76B | €58 | €1,447 | +€1,389 | +2415.9% |
| Recurring financial income | 75 | €58 | €1,447 | +€1,389 | +2415.9% |
| Financial charges | 65/66B | €1,168 | €1,289 | +€121 | +10.3% |
| Recurring financial charges | 65 | €1,168 | €1,289 | +€121 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €33,458 | €4,663 | -€28,795 | -86.1% |
| Income taxes | 67/77 | €5,457 | €2,036 | -€3,421 | -62.7% |
| Profit (loss) for the period | 9904 | €28,001 | €2,627 | -€25,375 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,001 | €2,627 | -€25,375 | -90.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.