ADV MEDIC: 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.
ADV MEDIC
Largest movements
- Cash +€305,456
up €305,456 (+5159.9%), from €5,920 to €311,376
mainly Net result for the year (+€459,408) and Other debts (+€383,073)
- Current investments -€180,000
down €180,000 (-7.7%), from €2.3m to €2.2m
- Deferred charges and accrued income -€34,362
down €34,362 (-32.3%), from €106,432 to €72,070
- Other debts +€383,073
up €383,073 (+93.9%), from €408,007 to €791,081
- Reserves -€370,068
down €370,068 (-17.4%), from €2.1m to €1.8m
of which Distributable reserves: -€370,068
- Tax, wage and social debts +€58,934
up €58,934 (+4304.8%), from €1,369 to €60,303
- Gross operating margin -€35,029
down €35,029 (-5.4%), from €648,985 to €613,956
- Financial income +€34,873
up €34,873 (+96.4%), from €36,172 to €71,046
- Taxes +€7,210
up €7,210 (+3.6%), from €201,998 to €209,209
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 | €2,543,845 | €2,618,188 | +€74,343 | +2.9% |
| Fixed assets | 21/28 | €94,442 | €81,068 | -€13,374 | -14.2% |
| Tangible fixed assets | 22/27 | €94,442 | €81,068 | -€13,374 | -14.2% |
| Plant, machinery and equipment | 23 | €37,000 | €37,000 | = | 0.0% |
| Furniture and vehicles | 24 | €57,442 | €44,068 | -€13,374 | -23.3% |
| Current assets | 29/58 | €2,449,403 | €2,537,121 | +€87,718 | +3.6% |
| Amounts receivable within one year | 40/41 | €3,427 | €51 | -€3,376 | -98.5% |
| Trade receivables | 40 | €3,427 | €51 | -€3,376 | -98.5% |
| Current investments | 50/53 | €2,333,624 | €2,153,624 | -€180,000 | -7.7% |
| Cash at bank and in hand | 54/58 | €5,920 | €311,376 | +€305,456 | +5159.9% |
| Deferred charges and accrued income | 490/1 | €106,432 | €72,070 | -€34,362 | -32.3% |
| Total equity and liabilities | 10/49 | €2,543,845 | €2,618,188 | +€74,343 | +2.9% |
| Equity | 10/15 | €2,134,469 | €1,764,401 | -€370,068 | -17.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €2,122,069 | €1,752,001 | -€370,068 | -17.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €85,754 | €85,754 | = | 0.0% |
| Distributable reserves | 133 | €2,034,460 | €1,664,392 | -€370,068 | -18.2% |
| Amounts payable | 17/49 | €409,376 | €853,788 | +€444,411 | +108.6% |
| Amounts payable within one year | 42/48 | €409,376 | €853,788 | +€444,411 | +108.6% |
| Trade debts | 44 | - | €2,404 | +€2,404 | |
| Suppliers | 440/4 | - | €2,404 | +€2,404 | |
| Taxes, remuneration and social security | 45 | €1,369 | €60,303 | +€58,934 | +4304.8% |
| Taxes | 450/3 | €1,369 | €60,303 | +€58,934 | +4304.8% |
| Other amounts payable | 47/48 | €408,007 | €791,081 | +€383,073 | +93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,681 | €13,369 | +€4,688 | +54.0% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €648,985 | €613,956 | -€35,029 | -5.4% |
| Operating profit (loss) | 9901 | €640,178 | €600,459 | -€39,719 | -6.2% |
| Financial income | 75/76B | €36,172 | €71,046 | +€34,873 | +96.4% |
| Recurring financial income | 75 | €36,172 | €71,046 | +€34,873 | +96.4% |
| Financial charges | 65/66B | €1,288 | €2,888 | +€1,600 | +124.2% |
| Recurring financial charges | 65 | €1,288 | €2,888 | +€1,600 | +124.2% |
| Profit (loss) for the period before taxes | 9903 | €675,062 | €668,617 | -€6,446 | -1.0% |
| Income taxes | 67/77 | €201,998 | €209,209 | +€7,210 | +3.6% |
| Profit (loss) for the period | 9904 | €473,064 | €459,408 | -€13,656 | -2.9% |
| Transfer to tax-exempt reserves | 689 | €84,200 | - | -€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €388,864 | €459,408 | +€70,544 | +18.1% |
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 6 October 2026 via checked.be.