VERPLAETSE AVOCAT: 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.
VERPLAETSE AVOCAT
Largest movements
- Receivables within one year +€110,102
up €110,102 (+26.5%), from €415,880 to €525,982
of which Other amounts receivable: +€78,555
- Cash -€31,034
down €31,034 (-54.5%), from €56,928 to €25,894
mainly Receivables within one year (-€110,102) and Investment in fixed assets (net) (-€10,422)
- Reserves +€57,739
up €57,739 (+29.3%), from €196,914 to €254,653
- Trade debts +€20,406
up €20,406 (+80.2%), from €25,452 to €45,858
- Tax, wage and social debts +€8,349
up €8,349 (+24.9%), from €33,580 to €41,929
of which Taxes: +€8,623
- Gross operating margin +€6,925
up €6,925 (+9.1%), from €76,209 to €83,134
- Taxes +€6,539
up €6,539 (+32.1%), from €20,357 to €26,896
- Financial income +€5,588
up €5,588 (+26.7%), from €20,926 to €26,514
- Staff costs +€3,354
up €3,354 (+21.0%), from €15,996 to €19,350
- Depreciation +€3,238
new in 2025: €3,238
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 | €473,073 | €559,342 | +€86,269 | +18.2% |
| Fixed assets | 21/28 | - | €7,184 | +€7,184 | |
| Tangible fixed assets | 22/27 | - | €5,234 | +€5,234 | |
| Furniture and vehicles | 24 | - | €5,234 | +€5,234 | |
| Financial fixed assets | 28 | - | €1,950 | +€1,950 | |
| Current assets | 29/58 | €473,073 | €552,158 | +€79,085 | +16.7% |
| Amounts receivable within one year | 40/41 | €415,880 | €525,982 | +€110,102 | +26.5% |
| Trade receivables | 40 | €33,549 | €65,096 | +€31,547 | +94.0% |
| Other amounts receivable | 41 | €382,331 | €460,886 | +€78,555 | +20.5% |
| Cash at bank and in hand | 54/58 | €56,928 | €25,894 | -€31,034 | -54.5% |
| Deferred charges and accrued income | 490/1 | €265 | €282 | +€17 | +6.4% |
| Total equity and liabilities | 10/49 | €473,073 | €559,342 | +€86,269 | +18.2% |
| Equity | 10/15 | €209,314 | €267,053 | +€57,739 | +27.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €196,914 | €254,653 | +€57,739 | +29.3% |
| Distributable reserves | 133 | €196,914 | €254,653 | +€57,739 | +29.3% |
| Provisions and deferred taxes | 16 | €191,219 | €191,219 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €191,219 | €191,219 | = | 0.0% |
| Pensions and similar obligations | 160 | €191,219 | €191,219 | = | 0.0% |
| Amounts payable | 17/49 | €72,540 | €101,070 | +€28,530 | +39.3% |
| Amounts payable within one year | 42/48 | €72,540 | €101,070 | +€28,530 | +39.3% |
| Trade debts | 44 | €25,452 | €45,858 | +€20,406 | +80.2% |
| Suppliers | 440/4 | €25,452 | €45,858 | +€20,406 | +80.2% |
| Taxes, remuneration and social security | 45 | €33,580 | €41,929 | +€8,349 | +24.9% |
| Taxes | 450/3 | €32,206 | €40,829 | +€8,623 | +26.8% |
| Remuneration and social security | 454/9 | €1,374 | €1,100 | -€274 | -19.9% |
| Other amounts payable | 47/48 | €13,508 | €13,283 | -€225 | -1.7% |
| Remuneration, social security and pensions | 62 | €15,996 | €19,350 | +€3,354 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,238 | +€3,238 | |
| Other operating charges | 640/8 | €1,131 | €1,024 | -€107 | -9.5% |
| Gross operating margin | 9900 | €76,209 | €83,134 | +€6,925 | +9.1% |
| Operating profit (loss) | 9901 | €59,082 | €59,522 | +€440 | +0.7% |
| Financial income | 75/76B | €20,926 | €26,514 | +€5,588 | +26.7% |
| Recurring financial income | 75 | €20,926 | €26,514 | +€5,588 | +26.7% |
| Financial charges | 65/66B | €1,084 | €1,401 | +€317 | +29.2% |
| Recurring financial charges | 65 | €1,084 | €1,401 | +€317 | +29.2% |
| Profit (loss) for the period before taxes | 9903 | €78,924 | €84,635 | +€5,711 | +7.2% |
| Income taxes | 67/77 | €20,357 | €26,896 | +€6,539 | +32.1% |
| Profit (loss) for the period | 9904 | €58,567 | €57,739 | -€828 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,567 | €57,739 | -€828 | -1.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.