Aardig Advies: what changed
Aardig Advies
Largest movements
- Receivables within one year -€450,646
down €450,646 (-68.0%), from €662,344 to €211,698
of which Trade receivables: -€243,533
- Financial fixed assets +€400,000
up €400,000 (+3,791%), from €10,550 to €410,550
- Receivables after one year -€154,596
down €154,596 (-100%), from €154,596 to €0
- Cash +€130,465
up €130,465 (+420%), from €31,030 to €161,495
mainly Receivables within one year (+€450,646) and Other debts (+€312,160)
- Intangible fixed assets -€28,395
down €28,395 (-35.5%), from €79,942 to €51,547
- Other debts +€312,160
up €312,160 (+174%), from €179,590 to €491,750
- Trade debts -€299,352
down €299,352 (-77.7%), from €385,074 to €85,722
- Debts after one year +€162,100
up €162,100 (+39.4%), from €411,400 to €573,500
of which Other amounts payable: +€573,500
- Advances received -€160,103
down €160,103 (-100%), from €160,103 to €0
- Profit (loss) carried forward -€67,519
down €67,519 (-25.3%), from -€266,949 to -€334,467
- Staff costs -€201,410
down €201,410 (-37.4%), from €538,450 to €337,040
- Gross operating margin -€105,481
down €105,481 (-26.1%), from €404,617 to €299,136
- Depreciation +€20,078
up €20,078 (+193%), from €10,390 to €30,467
- Financial income +€18,541
up €18,541 (+1,591%), from €1,165 to €19,706
- Other operating charges +€8,560
up €8,560 (+464%), from €1,843 to €10,403
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 | €948,881 | €835,290 | -€113,591 | -12.0% |
| Fixed assets | 21/28 | €95,519 | €462,097 | +€366,578 | +384% |
| Intangible fixed assets | 21 | €79,942 | €51,547 | -€28,395 | -35.5% |
| Tangible fixed assets | 22/27 | €5,027 | €0 | -€5,027 | -100% |
| Furniture and vehicles | 24 | €5,027 | €0 | -€5,027 | -100% |
| Financial fixed assets | 28 | €10,550 | €410,550 | +€400,000 | +3,791% |
| Current assets | 29/58 | €853,363 | €373,193 | -€480,170 | -56.3% |
| Amounts receivable after more than one year | 29 | €154,596 | €0 | -€154,596 | -100% |
| Other amounts receivable | 291 | €154,596 | €0 | -€154,596 | -100% |
| Amounts receivable within one year | 40/41 | €662,344 | €211,698 | -€450,646 | -68.0% |
| Trade receivables | 40 | €342,371 | €98,839 | -€243,533 | -71.1% |
| Other amounts receivable | 41 | €319,973 | €112,859 | -€207,113 | -64.7% |
| Cash at bank and in hand | 54/58 | €31,030 | €161,495 | +€130,465 | +420% |
| Deferred charges and accrued income | 490/1 | €5,393 | €0 | -€5,393 | -100% |
| Total equity and liabilities | 10/49 | €948,881 | €835,290 | -€113,591 | -12.0% |
| Equity | 10/15 | -€248,399 | -€315,917 | -€67,519 | -27.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,949 | -€334,467 | -€67,519 | -25.3% |
| Amounts payable | 17/49 | €1,197,280 | €1,151,208 | -€46,073 | -3.8% |
| Amounts payable after more than one year | 17 | €411,400 | €573,500 | +€162,100 | +39.4% |
| Financial debts | 170/4 | €411,400 | €0 | -€411,400 | -100% |
| Other amounts payable | 178/9 | - | €573,500 | +€573,500 | |
| Amounts payable within one year | 42/48 | €780,986 | €577,708 | -€203,279 | -26.0% |
| Trade debts | 44 | €385,074 | €85,722 | -€299,352 | -77.7% |
| Suppliers | 440/4 | €385,074 | €85,722 | -€299,352 | -77.7% |
| Advances received on contracts in progress | 46 | €160,103 | €0 | -€160,103 | -100% |
| Taxes, remuneration and social security | 45 | €56,219 | €235 | -€55,984 | -99.6% |
| Taxes | 450/3 | €566 | €235 | -€331 | -58.5% |
| Remuneration and social security | 454/9 | €55,653 | €0 | -€55,653 | -100% |
| Other amounts payable | 47/48 | €179,590 | €491,750 | +€312,160 | +174% |
| Accrued charges and deferred income | 492/3 | €4,894 | €0 | -€4,894 | -100% |
| Remuneration, social security and pensions | 62 | €538,450 | €337,040 | -€201,410 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,390 | €30,467 | +€20,078 | +193% |
| Other operating charges | 640/8 | €1,843 | €10,403 | +€8,560 | +464% |
| Non-recurring operating charges | 66A | - | €2,954 | +€2,954 | |
| Gross operating margin | 9900 | €404,617 | €299,136 | -€105,481 | -26.1% |
| Operating profit (loss) | 9901 | -€146,066 | -€81,728 | +€64,338 | +44.0% |
| Financial income | 75/76B | €1,165 | €19,706 | +€18,541 | +1,591% |
| Recurring financial income | 75 | €1,165 | €19,706 | +€18,541 | +1,591% |
| Financial charges | 65/66B | €12,658 | €5,026 | -€7,632 | -60.3% |
| Recurring financial charges | 65 | €12,658 | €5,026 | -€7,632 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | -€157,559 | -€67,048 | +€90,510 | +57.4% |
| Income taxes | 67/77 | €344 | €470 | +€126 | +36.8% |
| Profit (loss) for the period | 9904 | -€157,903 | -€67,519 | +€90,384 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€157,903 | -€67,519 | +€90,384 | +57.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.