Advanced Instruments (Belgium): 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.
Advanced Instruments (Belgium)
Largest movements
- Receivables within one year -€154,474
down €154,474 (-46.7%), from €331,041 to €176,568
of which Trade receivables: -€151,595
- Cash -€118,285
down €118,285 (-41.4%), from €285,593 to €167,308
mainly Trade debts (-€349,536) and Stocks and contracts (-€64,814)
- Stocks and contracts +€64,814
up €64,814, from €0 to €64,814
- Trade debts -€349,536
down €349,536 (-70.6%), from €495,171 to €145,635
- Accrued charges and deferred income +€85,040
up €85,040 (+766%), from €11,098 to €96,137
- Tax, wage and social debts +€27,277
up €27,277 (+46.3%), from €58,931 to €86,207
of which Taxes: +€18,436
- Profit (loss) carried forward +€26,386
up €26,386, from -€11,425 to €14,961
- Staff costs +€56,619
up €56,619 (+204%), from €27,800 to €84,419
- Gross operating margin +€49,478
up €49,478 (+71.5%), from €69,218 to €118,697
- Financial income +€19,447
up €19,447 (+8,117%), from €240 to €19,687
- Taxes +€12,413
new in 2025: €12,413
- Write-downs +€4,862
new in 2025: €4,862
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 | €616,634 | €408,689 | -€207,945 | -33.7% |
| Current assets | 29/58 | €616,634 | €408,689 | -€207,945 | -33.7% |
| Stocks and contracts in progress | 3 | €0 | €64,814 | +€64,814 | |
| Stocks | 30/36 | €0 | €64,814 | +€64,814 | |
| Amounts receivable within one year | 40/41 | €331,041 | €176,568 | -€154,474 | -46.7% |
| Trade receivables | 40 | €324,468 | €172,873 | -€151,595 | -46.7% |
| Other amounts receivable | 41 | €6,573 | €3,694 | -€2,879 | -43.8% |
| Cash at bank and in hand | 54/58 | €285,593 | €167,308 | -€118,285 | -41.4% |
| Total equity and liabilities | 10/49 | €616,634 | €408,689 | -€207,945 | -33.7% |
| Equity | 10/15 | -€11,425 | €14,961 | +€26,386 | |
| Profit (loss) carried forward | 14 | -€11,425 | €14,961 | +€26,386 | |
| Amounts payable | 17/49 | €628,059 | €393,728 | -€234,331 | -37.3% |
| Amounts payable within one year | 42/48 | €616,962 | €297,591 | -€319,371 | -51.8% |
| Trade debts | 44 | €495,171 | €145,635 | -€349,536 | -70.6% |
| Suppliers | 440/4 | €495,171 | €145,635 | -€349,536 | -70.6% |
| Taxes, remuneration and social security | 45 | €58,931 | €86,207 | +€27,277 | +46.3% |
| Taxes | 450/3 | €58,931 | €77,366 | +€18,436 | +31.3% |
| Remuneration and social security | 454/9 | €0 | €8,841 | +€8,841 | |
| Other amounts payable | 47/48 | €62,860 | €65,749 | +€2,889 | +4.6% |
| Accrued charges and deferred income | 492/3 | €11,098 | €96,137 | +€85,040 | +766% |
| Remuneration, social security and pensions | 62 | €27,800 | €84,419 | +€56,619 | +204% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,862 | +€4,862 | |
| Other operating charges | 640/8 | €749 | €786 | +€37 | +5.0% |
| Non-recurring operating charges | 66A | - | €7,548 | +€7,548 | |
| Gross operating margin | 9900 | €69,218 | €118,697 | +€49,478 | +71.5% |
| Operating profit (loss) | 9901 | €40,669 | €21,081 | -€19,589 | -48.2% |
| Financial income | 75/76B | €240 | €19,687 | +€19,447 | +8,117% |
| Recurring financial income | 75 | €240 | €19,687 | +€19,447 | +8,117% |
| Financial charges | 65/66B | €4,877 | €1,968 | -€2,909 | -59.6% |
| Recurring financial charges | 65 | €4,877 | €1,968 | -€2,909 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | €36,032 | €38,799 | +€2,767 | +7.7% |
| Income taxes | 67/77 | - | €12,413 | +€12,413 | |
| Profit (loss) for the period | 9904 | €36,032 | €26,386 | -€9,646 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,032 | €26,386 | -€9,646 | -26.8% |
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 24 October 2026 via checked.be.