AB ADVICES: 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.
AB ADVICES
Largest movements
- Current investments +€100,000
new in 2026: €100,000
- Cash -€79,984
down €79,984 (-48.6%), from €164,629 to €84,645
mainly Current investments (-€100,000) and Contributions, distributions and other (-€15,000)
- Receivables within one year -€13,507
down €13,507 (-32.6%), from €41,393 to €27,886
of which Other amounts receivable: -€7,231
- Deferred charges and accrued income -€5,314
down €5,314 (-40.3%), from €13,193 to €7,879
- Profit (loss) carried forward +€20,120
up €20,120 (+12.2%), from €165,399 to €185,518
- Reserves -€15,000
down €15,000 (-31.6%), from €47,500 to €32,500
- Other debts -€5,063
down €5,063 (-93.6%), from €5,410 to €347
- Gross operating margin -€44,992
down €44,992 (-60.2%), from €74,755 to €29,763
- Taxes -€9,166
down €9,166 (-60.4%), from €15,165 to €5,999
- Financial income -€1,595
down €1,595 (-100.0%), from €1,595 to €1
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,853 | €225,773 | -€80 | 0.0% |
| Fixed assets | 21/28 | €6,638 | €5,363 | -€1,275 | -19.2% |
| Tangible fixed assets | 22/27 | €3,978 | €2,703 | -€1,275 | -32.1% |
| Plant, machinery and equipment | 23 | €1,140 | €820 | -€320 | -28.1% |
| Furniture and vehicles | 24 | €1,102 | €351 | -€750 | -68.1% |
| Other tangible fixed assets | 26 | €1,736 | €1,531 | -€205 | -11.8% |
| Financial fixed assets | 28 | €2,660 | €2,660 | = | 0.0% |
| Current assets | 29/58 | €219,215 | €220,410 | +€1,195 | +0.5% |
| Amounts receivable within one year | 40/41 | €41,393 | €27,886 | -€13,507 | -32.6% |
| Trade receivables | 40 | €32,311 | €26,035 | -€6,276 | -19.4% |
| Other amounts receivable | 41 | €9,082 | €1,851 | -€7,231 | -79.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €164,629 | €84,645 | -€79,984 | -48.6% |
| Deferred charges and accrued income | 490/1 | €13,193 | €7,879 | -€5,314 | -40.3% |
| Total equity and liabilities | 10/49 | €225,853 | €225,773 | -€80 | 0.0% |
| Equity | 10/15 | €218,400 | €223,520 | +€5,120 | +2.3% |
| Contributions | 10/11 | €5,501 | €5,501 | = | 0.0% |
| Reserves | 13 | €47,500 | €32,500 | -€15,000 | -31.6% |
| Distributable reserves | 133 | €47,500 | €32,500 | -€15,000 | -31.6% |
| Profit (loss) carried forward | 14 | €165,399 | €185,518 | +€20,120 | +12.2% |
| Amounts payable | 17/49 | €7,453 | €2,253 | -€5,200 | -69.8% |
| Amounts payable within one year | 42/48 | €7,453 | €2,253 | -€5,200 | -69.8% |
| Trade debts | 44 | - | €908 | +€908 | |
| Suppliers | 440/4 | - | €908 | +€908 | |
| Taxes, remuneration and social security | 45 | €2,043 | €999 | -€1,045 | -51.1% |
| Taxes | 450/3 | €2,043 | €999 | -€1,045 | -51.1% |
| Other amounts payable | 47/48 | €5,410 | €347 | -€5,063 | -93.6% |
| Remuneration, social security and pensions | 62 | €1,799 | €1,604 | -€195 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,362 | €1,275 | -€86 | -6.4% |
| Other operating charges | 640/8 | €527 | €501 | -€26 | -4.9% |
| Gross operating margin | 9900 | €74,755 | €29,763 | -€44,992 | -60.2% |
| Operating profit (loss) | 9901 | €71,067 | €26,382 | -€44,685 | -62.9% |
| Financial income | 75/76B | €1,595 | €1 | -€1,595 | -100.0% |
| Recurring financial income | 75 | €1,595 | €1 | -€1,595 | -100.0% |
| Financial charges | 65/66B | €218 | €265 | +€46 | +21.2% |
| Recurring financial charges | 65 | €218 | €265 | +€46 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €72,444 | €26,118 | -€46,326 | -63.9% |
| Income taxes | 67/77 | €15,165 | €5,999 | -€9,166 | -60.4% |
| Profit (loss) for the period | 9904 | €57,279 | €20,120 | -€37,159 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,279 | €20,120 | -€37,159 | -64.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.