ADV Service: 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.
ADV Service
Largest movements
- Receivables within one year +€50,314
up €50,314 (+34.2%), from €147,092 to €197,406
of which Trade receivables: +€43,644
- Cash +€8,831
up €8,831 (+4.7%), from €187,669 to €196,500
mainly Net result for the year (+€69,156) and Other debts (+€53,829)
- Other debts +€53,829
up €53,829 (+126%), from €42,796 to €96,625
- Trade debts +€49,392
up €49,392 (+100%), from €49,328 to €98,719
- Reserves -€27,470
down €27,470 (-15.1%), from €182,171 to €154,701
of which Distributable reserves: -€27,470
- Tax, wage and social debts -€17,044
down €17,044 (-26.0%), from €65,456 to €48,412
of which Taxes: -€19,101
- Gross operating margin -€16,555
down €16,555 (-10.3%), from €160,806 to €144,251
- Staff costs +€14,663
up €14,663 (+102%), from €14,322 to €28,984
- Other operating charges +€10,617
up €10,617 (+168%), from €6,333 to €16,951
- Taxes -€8,916
down €8,916 (-23.8%), from €37,388 to €28,472
- Financial charges +€1,818
up €1,818 (+107%), from €1,703 to €3,521
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 | €365,785 | €424,481 | +€58,696 | +16.0% |
| Fixed assets | 21/28 | €13,807 | €15,072 | +€1,265 | +9.2% |
| Tangible fixed assets | 22/27 | €11,869 | €11,391 | -€478 | -4.0% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €11,617 | €11,391 | -€225 | -1.9% |
| Furniture and vehicles | 24 | €253 | €0 | -€253 | -100% |
| Financial fixed assets | 28 | €1,938 | €3,681 | +€1,743 | +89.9% |
| Current assets | 29/58 | €351,978 | €409,408 | +€57,431 | +16.3% |
| Amounts receivable within one year | 40/41 | €147,092 | €197,406 | +€50,314 | +34.2% |
| Trade receivables | 40 | €67,679 | €111,322 | +€43,644 | +64.5% |
| Other amounts receivable | 41 | €79,413 | €86,083 | +€6,670 | +8.4% |
| Cash at bank and in hand | 54/58 | €187,669 | €196,500 | +€8,831 | +4.7% |
| Deferred charges and accrued income | 490/1 | €17,217 | €15,503 | -€1,714 | -10.0% |
| Total equity and liabilities | 10/49 | €365,785 | €424,481 | +€58,696 | +16.0% |
| Equity | 10/15 | €202,171 | €174,701 | -€27,470 | -13.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €182,171 | €154,701 | -€27,470 | -15.1% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €180,171 | €152,701 | -€27,470 | -15.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €163,614 | €249,779 | +€86,165 | +52.7% |
| Amounts payable within one year | 42/48 | €162,662 | €248,814 | +€86,152 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €5,083 | €5,058 | -€25 | -0.5% |
| Credit institutions | 430/8 | €5,083 | €5,058 | -€25 | -0.5% |
| Trade debts | 44 | €49,328 | €98,719 | +€49,392 | +100% |
| Suppliers | 440/4 | €49,328 | €98,719 | +€49,392 | +100% |
| Taxes, remuneration and social security | 45 | €65,456 | €48,412 | -€17,044 | -26.0% |
| Taxes | 450/3 | €64,466 | €45,364 | -€19,101 | -29.6% |
| Remuneration and social security | 454/9 | €990 | €3,047 | +€2,057 | +208% |
| Other amounts payable | 47/48 | €42,796 | €96,625 | +€53,829 | +126% |
| Accrued charges and deferred income | 492/3 | €952 | €966 | +€14 | +1.4% |
| Non-recurring operating income | 76A | €4,150 | €0 | -€4,150 | -100% |
| Remuneration, social security and pensions | 62 | €14,322 | €28,984 | +€14,663 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,836 | €1,634 | -€1,202 | -42.4% |
| Other operating charges | 640/8 | €6,333 | €16,951 | +€10,617 | +168% |
| Non-recurring operating charges | 66A | €10,990 | €0 | -€10,990 | -100% |
| Gross operating margin | 9900 | €160,806 | €144,251 | -€16,555 | -10.3% |
| Operating profit (loss) | 9901 | €126,326 | €96,682 | -€29,644 | -23.5% |
| Financial income | 75/76B | €4,770 | €4,466 | -€303 | -6.4% |
| Recurring financial income | 75 | €4,770 | €4,466 | -€303 | -6.4% |
| Financial charges | 65/66B | €1,703 | €3,521 | +€1,818 | +107% |
| Recurring financial charges | 65 | €1,703 | €3,521 | +€1,818 | +107% |
| Profit (loss) for the period before taxes | 9903 | €129,392 | €97,628 | -€31,765 | -24.5% |
| Income taxes | 67/77 | €37,388 | €28,472 | -€8,916 | -23.8% |
| Profit (loss) for the period | 9904 | €92,005 | €69,156 | -€22,849 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €92,005 | €69,156 | -€22,849 | -24.8% |
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 31 October 2026 via checked.be.