AdVern Consulting: 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.
AdVern Consulting
Largest movements
- Cash -€110,869
down €110,869 (-96.5%), from €114,884 to €4,014
mainly Other debts (-€120,000) and Tax, wage and social debts (-€32,375)
- Receivables within one year -€42,350
down €42,350 (-59.3%), from €71,407 to €29,057
of which Trade receivables: -€28,980
- Other debts -€120,000
no longer reported in 2025 (was €120,000)
- Tax, wage and social debts -€32,375
down €32,375 (-77.9%), from €41,574 to €9,199
- Profit (loss) carried forward -€11,415
down €11,415 (-52.6%), from €21,697 to €10,282
- Trade debts +€10,102
new in 2025: €10,102
- Gross operating margin -€34,131
down €34,131, from €28,458 to -€5,673
- Taxes -€6,208
down €6,208, from €6,204 to -€4
- Other operating charges +€4,819
up €4,819 (+586%), from €823 to €5,642
- Financial charges +€1,094
up €1,094 (+208%), from €527 to €1,621
- Financial income +€609
up €609 (+44.2%), from €1,376 to €1,985
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 | €187,271 | €33,583 | -€153,688 | -82.1% |
| Fixed assets | 21/28 | €980 | €511 | -€469 | -47.8% |
| Tangible fixed assets | 22/27 | €980 | €511 | -€469 | -47.8% |
| Furniture and vehicles | 24 | €980 | €511 | -€469 | -47.8% |
| Current assets | 29/58 | €186,291 | €33,071 | -€153,219 | -82.2% |
| Amounts receivable within one year | 40/41 | €71,407 | €29,057 | -€42,350 | -59.3% |
| Trade receivables | 40 | €37,380 | €8,400 | -€28,980 | -77.5% |
| Other amounts receivable | 41 | €34,027 | €20,657 | -€13,370 | -39.3% |
| Cash at bank and in hand | 54/58 | €114,884 | €4,014 | -€110,869 | -96.5% |
| Total equity and liabilities | 10/49 | €187,271 | €33,583 | -€153,688 | -82.1% |
| Equity | 10/15 | €25,697 | €14,282 | -€11,415 | -44.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,697 | €10,282 | -€11,415 | -52.6% |
| Amounts payable | 17/49 | €161,574 | €19,301 | -€142,273 | -88.1% |
| Amounts payable within one year | 42/48 | €161,574 | €19,301 | -€142,273 | -88.1% |
| Trade debts | 44 | - | €10,102 | +€10,102 | |
| Suppliers | 440/4 | - | €10,102 | +€10,102 | |
| Taxes, remuneration and social security | 45 | €41,574 | €9,199 | -€32,375 | -77.9% |
| Taxes | 450/3 | €41,574 | €9,199 | -€32,375 | -77.9% |
| Other amounts payable | 47/48 | €120,000 | - | -€120,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €469 | €469 | +€0 | 0.0% |
| Other operating charges | 640/8 | €823 | €5,642 | +€4,819 | +586% |
| Gross operating margin | 9900 | €28,458 | -€5,673 | -€34,131 | |
| Operating profit (loss) | 9901 | €27,167 | -€11,783 | -€38,950 | |
| Financial income | 75/76B | €1,376 | €1,985 | +€609 | +44.2% |
| Recurring financial income | 75 | €1,376 | €1,985 | +€609 | +44.2% |
| Financial charges | 65/66B | €527 | €1,621 | +€1,094 | +208% |
| Recurring financial charges | 65 | €527 | €1,621 | +€1,094 | +208% |
| Profit (loss) for the period before taxes | 9903 | €28,016 | -€11,419 | -€39,436 | |
| Income taxes | 67/77 | €6,204 | -€4 | -€6,208 | |
| Profit (loss) for the period | 9904 | €21,813 | -€11,415 | -€33,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,813 | -€11,415 | -€33,228 |
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 25 October 2026 via checked.be.