Advance: 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.
Advance
Largest movements
- Cash +€20,395
up €20,395 (+56.2%), from €36,320 to €56,715
mainly Net result for the year (+€15,521) and Trade debts (+€1,897)
- Profit (loss) carried forward +€15,521
up €15,521 (+92.2%), from -€16,834 to -€1,313
- Trade debts +€1,897
up €1,897 (+41.4%), from €4,582 to €6,480
- Gross operating margin +€19,057
up €19,057 (+105.4%), from €18,079 to €37,136
- Financial income +€481
up €481 (+48.6%), from €990 to €1,471
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 | €95,146 | €114,041 | +€18,895 | +19.9% |
| Fixed assets | 21/28 | €3,823 | €3,100 | -€723 | -18.9% |
| Tangible fixed assets | 22/27 | €723 | - | -€723 | |
| Furniture and vehicles | 24 | €723 | - | -€723 | |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €91,323 | €110,941 | +€19,618 | +21.5% |
| Amounts receivable within one year | 40/41 | €39,013 | €38,200 | -€813 | -2.1% |
| Trade receivables | 40 | €17,774 | €11,787 | -€5,987 | -33.7% |
| Other amounts receivable | 41 | €21,239 | €26,413 | +€5,174 | +24.4% |
| Current investments | 50/53 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,320 | €56,715 | +€20,395 | +56.2% |
| Deferred charges and accrued income | 490/1 | €990 | €1,026 | +€36 | +3.6% |
| Total equity and liabilities | 10/49 | €95,146 | €114,041 | +€18,895 | +19.9% |
| Equity | 10/15 | €80,440 | €95,961 | +€15,521 | +19.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €84,874 | €84,874 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €83,014 | €83,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,834 | -€1,313 | +€15,521 | +92.2% |
| Amounts payable | 17/49 | €14,706 | €18,080 | +€3,374 | +22.9% |
| Amounts payable within one year | 42/48 | €8,736 | €11,464 | +€2,729 | +31.2% |
| Trade debts | 44 | €4,582 | €6,480 | +€1,897 | +41.4% |
| Suppliers | 440/4 | €4,582 | €6,480 | +€1,897 | +41.4% |
| Taxes, remuneration and social security | 45 | €4,153 | €4,985 | +€831 | +20.0% |
| Taxes | 450/3 | €998 | €687 | -€311 | -31.2% |
| Remuneration and social security | 454/9 | €3,156 | €4,298 | +€1,142 | +36.2% |
| Accrued charges and deferred income | 492/3 | €5,970 | €6,616 | +€645 | +10.8% |
| Non-recurring operating income | 76A | €1,676 | - | -€1,676 | |
| Remuneration, social security and pensions | 62 | €20,770 | €21,110 | +€339 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €964 | €723 | -€241 | -25.0% |
| Other operating charges | 640/8 | €820 | €843 | +€23 | +2.8% |
| Gross operating margin | 9900 | €18,079 | €37,136 | +€19,057 | +105.4% |
| Operating profit (loss) | 9901 | -€4,476 | €14,460 | +€18,936 | |
| Financial income | 75/76B | €990 | €1,471 | +€481 | +48.6% |
| Recurring financial income | 75 | €990 | €1,471 | +€481 | +48.6% |
| Financial charges | 65/66B | €85 | €74 | -€11 | -13.4% |
| Recurring financial charges | 65 | €85 | €74 | -€11 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,571 | €15,857 | +€19,428 | |
| Income taxes | 67/77 | €319 | €336 | +€18 | +5.6% |
| Profit (loss) for the period | 9904 | -€3,890 | €15,521 | +€19,410 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,890 | €15,521 | +€19,410 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.