AC-Advies: 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.
AC-Advies
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,041
no longer reported in 2025 (was -€1,041)
- Other operating charges -€449
no longer reported in 2025 (was €449)
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 | €28,793 | €28,761 | -€32 | -0.1% |
| Current assets | 29/58 | €28,793 | €28,761 | -€32 | -0.1% |
| Amounts receivable within one year | 40/41 | €7,858 | €7,858 | = | 0.0% |
| Other amounts receivable | 41 | €7,858 | €7,858 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,936 | €20,904 | -€32 | -0.2% |
| Total equity and liabilities | 10/49 | €28,793 | €28,761 | -€32 | -0.1% |
| Equity | 10/15 | €28,793 | €28,761 | -€32 | -0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €8,386 | €8,386 | = | 0.0% |
| Distributable reserves | 133 | €8,386 | €8,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | €408 | €376 | -€32 | -7.8% |
| Other operating charges | 640/8 | €449 | - | -€449 | |
| Gross operating margin | 9900 | -€1,041 | - | +€1,041 | |
| Operating profit (loss) | 9901 | -€1,490 | - | +€1,490 | |
| Financial charges | 65/66B | €29 | €32 | +€4 | +12.3% |
| Recurring financial charges | 65 | €29 | €32 | +€4 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,519 | -€32 | +€1,487 | +97.9% |
| Profit (loss) for the period | 9904 | -€1,519 | -€32 | +€1,487 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,519 | -€32 | +€1,487 | +97.9% |
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 29 October 2026 via checked.be.