A-DVICE: 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.
A-DVICE
Largest movements
- Cash -€735,860
down €735,860 (-96.7%), from €760,869 to €25,009
mainly Receivables within one year (-€476,688) and Deferred charges and accrued income (-€418,634)
- Receivables within one year +€476,688
up €476,688 (+454.6%), from €104,852 to €581,540
of which Other amounts receivable: +€476,688
- Deferred charges and accrued income +€418,634
new in 2025: €418,634
- Tangible fixed assets +€121,423
up €121,423 (+367.5%), from €33,036 to €154,459
of which Land and buildings: +€128,895
- Reserves +€185,018
up €185,018 (+22.9%), from €808,078 to €993,096
- Tax, wage and social debts -€152,970
down €152,970 (-56.9%), from €269,068 to €116,098
- Trade debts +€141,394
up €141,394 (+44.7%), from €316,611 to €458,005
- Other debts +€107,443
up €107,443, from €0 to €107,443
- Gross operating margin -€130,417
down €130,417 (-28.8%), from €452,965 to €322,548
- Taxes -€61,848
down €61,848 (-40.8%), from €151,437 to €89,589
- Other operating charges +€33,547
up €33,547 (+2095.5%), from €1,601 to €35,148
- Depreciation +€4,683
up €4,683 (+120.2%), from €3,894 to €8,577
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 | €1,398,757 | €1,679,641 | +€280,885 | +20.1% |
| Fixed assets | 21/28 | €33,036 | €154,459 | +€121,423 | +367.5% |
| Tangible fixed assets | 22/27 | €33,036 | €154,459 | +€121,423 | +367.5% |
| Land and buildings | 22 | - | €128,895 | +€128,895 | |
| Furniture and vehicles | 24 | €33,036 | €25,564 | -€7,472 | -22.6% |
| Current assets | 29/58 | €1,365,721 | €1,525,183 | +€159,462 | +11.7% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Other amounts receivable | 291 | €500,000 | €500,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €104,852 | €581,540 | +€476,688 | +454.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €104,852 | €581,540 | +€476,688 | +454.6% |
| Cash at bank and in hand | 54/58 | €760,869 | €25,009 | -€735,860 | -96.7% |
| Deferred charges and accrued income | 490/1 | - | €418,634 | +€418,634 | |
| Total equity and liabilities | 10/49 | €1,398,757 | €1,679,641 | +€280,885 | +20.1% |
| Equity | 10/15 | €813,078 | €998,096 | +€185,018 | +22.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €808,078 | €993,096 | +€185,018 | +22.9% |
| Distributable reserves | 133 | €808,078 | €993,096 | +€185,018 | +22.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €585,679 | €681,546 | +€95,867 | +16.4% |
| Amounts payable within one year | 42/48 | €585,679 | €681,546 | +€95,867 | +16.4% |
| Trade debts | 44 | €316,611 | €458,005 | +€141,394 | +44.7% |
| Suppliers | 440/4 | €316,611 | €458,005 | +€141,394 | +44.7% |
| Taxes, remuneration and social security | 45 | €269,068 | €116,098 | -€152,970 | -56.9% |
| Taxes | 450/3 | €269,068 | €116,098 | -€152,970 | -56.9% |
| Other amounts payable | 47/48 | €0 | €107,443 | +€107,443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,894 | €8,577 | +€4,683 | +120.2% |
| Other operating charges | 640/8 | €1,601 | €35,148 | +€33,547 | +2095.5% |
| Gross operating margin | 9900 | €452,965 | €322,548 | -€130,417 | -28.8% |
| Operating profit (loss) | 9901 | €447,470 | €278,823 | -€168,647 | -37.7% |
| Financial charges | 65/66B | €300 | €4,216 | +€3,915 | +1304.8% |
| Recurring financial charges | 65 | €300 | €4,216 | +€3,915 | +1304.8% |
| Profit (loss) for the period before taxes | 9903 | €447,170 | €274,607 | -€172,562 | -38.6% |
| Income taxes | 67/77 | €151,437 | €89,589 | -€61,848 | -40.8% |
| Profit (loss) for the period | 9904 | €295,733 | €185,018 | -€110,715 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €295,733 | €185,018 | -€110,715 | -37.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.