ABadvice+: 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.
ABadvice+
Largest movements
- Cash -€154,437
down €154,437 (-15.0%), from €1.0m to €875,064
mainly Contributions, distributions and other (-€908,000) and Investment in fixed assets (net) (-€6,857)
- Receivables within one year -€34,247
down €34,247 (-57.8%), from €59,214 to €24,968
of which Other amounts receivable: -€33,823
- Profit (loss) carried forward -€653,174
down €653,174 (-59.8%), from €1.1m to €439,299
- Other debts +€458,000
new in 2025: €458,000
- Gross operating margin -€18,680
down €18,680 (-4.4%), from €423,019 to €404,339
- Depreciation +€9,413
up €9,413 (+306%), from €3,074 to €12,487
- Taxes -€5,274
down €5,274 (-6.1%), from €85,906 to €80,632
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 | €1,137,546 | €941,278 | -€196,268 | -17.3% |
| Fixed assets | 21/28 | €44,689 | €39,059 | -€5,630 | -12.6% |
| Tangible fixed assets | 22/27 | €44,689 | €39,059 | -€5,630 | -12.6% |
| Furniture and vehicles | 24 | €38,849 | €29,505 | -€9,344 | -24.1% |
| Other tangible fixed assets | 26 | €5,840 | €9,554 | +€3,714 | +63.6% |
| Current assets | 29/58 | €1,092,857 | €902,219 | -€190,638 | -17.4% |
| Amounts receivable within one year | 40/41 | €59,214 | €24,968 | -€34,247 | -57.8% |
| Trade receivables | 40 | €4,815 | €4,392 | -€424 | -8.8% |
| Other amounts receivable | 41 | €54,399 | €20,576 | -€33,823 | -62.2% |
| Cash at bank and in hand | 54/58 | €1,029,501 | €875,064 | -€154,437 | -15.0% |
| Deferred charges and accrued income | 490/1 | €4,142 | €2,188 | -€1,954 | -47.2% |
| Total equity and liabilities | 10/49 | €1,137,546 | €941,278 | -€196,268 | -17.3% |
| Equity | 10/15 | €1,112,934 | €459,759 | -€653,174 | -58.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,092,474 | €439,299 | -€653,174 | -59.8% |
| Amounts payable | 17/49 | €24,612 | €481,519 | +€456,907 | +1,856% |
| Amounts payable within one year | 42/48 | €22,612 | €479,611 | +€456,999 | +2,021% |
| Financial debts | 43 | €4,647 | €1,096 | -€3,551 | -76.4% |
| Other loans | 439 | €4,647 | €1,096 | -€3,551 | -76.4% |
| Trade debts | 44 | €2,675 | €2,827 | +€152 | +5.7% |
| Suppliers | 440/4 | €2,675 | €2,827 | +€152 | +5.7% |
| Taxes, remuneration and social security | 45 | €15,290 | €17,688 | +€2,398 | +15.7% |
| Taxes | 450/3 | €5,427 | €7,365 | +€1,937 | +35.7% |
| Remuneration and social security | 454/9 | €9,863 | €10,323 | +€461 | +4.7% |
| Other amounts payable | 47/48 | - | €458,000 | +€458,000 | |
| Accrued charges and deferred income | 492/3 | €2,000 | €1,908 | -€92 | -4.6% |
| Remuneration, social security and pensions | 62 | €59,051 | €60,511 | +€1,460 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,074 | €12,487 | +€9,413 | +306% |
| Other operating charges | 640/8 | €1,483 | €1,486 | +€2 | +0.2% |
| Non-recurring operating charges | 66A | €11,486 | - | -€11,486 | |
| Gross operating margin | 9900 | €423,019 | €404,339 | -€18,680 | -4.4% |
| Operating profit (loss) | 9901 | €347,925 | €329,856 | -€18,069 | -5.2% |
| Financial income | 75/76B | €5,357 | €5,738 | +€381 | +7.1% |
| Recurring financial income | 75 | €5,357 | €5,738 | +€381 | +7.1% |
| Financial charges | 65/66B | €214 | €136 | -€78 | -36.6% |
| Recurring financial charges | 65 | €214 | €136 | -€78 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €353,068 | €335,458 | -€17,610 | -5.0% |
| Income taxes | 67/77 | €85,906 | €80,632 | -€5,274 | -6.1% |
| Profit (loss) for the period | 9904 | €267,162 | €254,826 | -€12,336 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €267,162 | €254,826 | -€12,336 | -4.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.