ADvice: 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.
ADvice
Largest movements
- Cash -€22,192
down €22,192 (-45.2%), from €49,104 to €26,912
mainly Receivables within one year (-€12,422) and Investment in fixed assets (net) (-€4,661)
- Receivables within one year +€12,422
up €12,422 (+62.3%), from €19,937 to €32,359
of which Trade receivables: +€12,061
- Tangible fixed assets +€3,213
up €3,213 (+528.5%), from €608 to €3,821
- Deferred charges and accrued income +€996
up €996 (+21.9%), from €4,557 to €5,553
- Tax, wage and social debts -€4,301
down €4,301 (-24.5%), from €17,540 to €13,239
- Profit (loss) carried forward -€1,986
new in 2025: -€1,986
- Gross operating margin -€21,457
down €21,457 (-85.6%), from €25,068 to €3,611
- Taxes -€5,984
down €5,984 (-94.9%), from €6,305 to €321
- Depreciation +€1,021
up €1,021 (+239.1%), from €427 to €1,448
- Other operating charges +€335
up €335 (+105.3%), from €318 to €653
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 | €74,206 | €68,645 | -€5,561 | -7.5% |
| Fixed assets | 21/28 | €608 | €3,821 | +€3,213 | +528.5% |
| Tangible fixed assets | 22/27 | €608 | €3,821 | +€3,213 | +528.5% |
| Furniture and vehicles | 24 | €608 | €3,821 | +€3,213 | +528.5% |
| Current assets | 29/58 | €73,598 | €64,824 | -€8,774 | -11.9% |
| Amounts receivable within one year | 40/41 | €19,937 | €32,359 | +€12,422 | +62.3% |
| Trade receivables | 40 | €19,602 | €31,663 | +€12,061 | +61.5% |
| Other amounts receivable | 41 | €335 | €696 | +€361 | +107.8% |
| Cash at bank and in hand | 54/58 | €49,104 | €26,912 | -€22,192 | -45.2% |
| Deferred charges and accrued income | 490/1 | €4,557 | €5,553 | +€996 | +21.9% |
| Total equity and liabilities | 10/49 | €74,206 | €68,645 | -€5,561 | -7.5% |
| Equity | 10/15 | €47,432 | €45,446 | -€1,986 | -4.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €44,432 | €44,432 | = | 0.0% |
| Distributable reserves | 133 | €44,432 | €44,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,986 | -€1,986 | |
| Amounts payable | 17/49 | €26,774 | €23,199 | -€3,575 | -13.4% |
| Amounts payable within one year | 42/48 | €24,574 | €20,999 | -€3,575 | -14.5% |
| Trade debts | 44 | €7,034 | €7,760 | +€726 | +10.3% |
| Suppliers | 440/4 | €7,034 | €7,760 | +€726 | +10.3% |
| Taxes, remuneration and social security | 45 | €17,540 | €13,239 | -€4,301 | -24.5% |
| Taxes | 450/3 | €17,540 | €13,239 | -€4,301 | -24.5% |
| Accrued charges and deferred income | 492/3 | €2,200 | €2,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €1,448 | +€1,021 | +239.1% |
| Other operating charges | 640/8 | €318 | €653 | +€335 | +105.3% |
| Gross operating margin | 9900 | €25,068 | €3,611 | -€21,457 | -85.6% |
| Operating profit (loss) | 9901 | €24,323 | €1,510 | -€22,813 | -93.8% |
| Financial income | 75/76B | €11 | €28 | +€17 | +154.5% |
| Recurring financial income | 75 | €11 | €28 | +€17 | +154.5% |
| Financial charges | 65/66B | €3,176 | €3,203 | +€27 | +0.9% |
| Recurring financial charges | 65 | €3,176 | €3,203 | +€27 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €21,158 | -€1,665 | -€22,823 | |
| Income taxes | 67/77 | €6,305 | €321 | -€5,984 | -94.9% |
| Profit (loss) for the period | 9904 | €14,853 | -€1,986 | -€16,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,853 | -€1,986 | -€16,839 |
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 5 October 2026 via checked.be.