Advice 2 Build: 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.
Advice 2 Build
Largest movements
- Cash +€57,038
up €57,038 (+818%), from €6,973 to €64,012
mainly Receivables within one year (+€38,901) and Net result for the year (+€31,805)
- Receivables within one year -€38,901
down €38,901 (-69.9%), from €55,678 to €16,776
of which Other amounts receivable: -€19,716
- Tangible fixed assets -€6,447
down €6,447 (-3.0%), from €211,407 to €204,960
of which Land and buildings: -€5,620
- Reserves +€25,620
up €25,620 (+19.5%), from €131,140 to €156,760
of which Distributable reserves: +€25,620
- Debts after one year -€16,253
down €16,253 (-81.4%), from €19,979 to €3,726
- Trade debts +€4,298
up €4,298 (+305%), from €1,408 to €5,706
- Other debts +€4,108
up €4,108 (+16.6%), from €24,775 to €28,882
- Current portion of long-term debt -€3,392
down €3,392 (-13.4%), from €25,369 to €21,977
- Gross operating margin +€14,808
up €14,808 (+32.7%), from €45,266 to €60,073
- Taxes +€5,590
up €5,590 (+56.4%), from €9,919 to €15,509
- Depreciation -€1,874
down €1,874 (-14.7%), from €12,748 to €10,874
- Financial income -€688
down €688 (-100.0%), from €689 to €0
- Financial charges -€660
down €660 (-40.1%), from €1,643 to €984
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 | €274,434 | €285,971 | +€11,536 | +4.2% |
| Fixed assets | 21/28 | €211,407 | €204,960 | -€6,447 | -3.0% |
| Tangible fixed assets | 22/27 | €211,407 | €204,960 | -€6,447 | -3.0% |
| Land and buildings | 22 | €200,503 | €194,883 | -€5,620 | -2.8% |
| Furniture and vehicles | 24 | €10,904 | €10,078 | -€826 | -7.6% |
| Current assets | 29/58 | €63,027 | €81,010 | +€17,983 | +28.5% |
| Amounts receivable within one year | 40/41 | €55,678 | €16,776 | -€38,901 | -69.9% |
| Trade receivables | 40 | €25,175 | €5,990 | -€19,185 | -76.2% |
| Other amounts receivable | 41 | €30,503 | €10,787 | -€19,716 | -64.6% |
| Cash at bank and in hand | 54/58 | €6,973 | €64,012 | +€57,038 | +818% |
| Deferred charges and accrued income | 490/1 | €376 | €222 | -€154 | -40.9% |
| Total equity and liabilities | 10/49 | €274,434 | €285,971 | +€11,536 | +4.2% |
| Equity | 10/15 | €197,019 | €222,644 | +€25,625 | +13.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €131,140 | €156,760 | +€25,620 | +19.5% |
| 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 | €129,280 | €154,900 | +€25,620 | +19.8% |
| Profit (loss) carried forward | 14 | €53,479 | €53,484 | +€5 | 0.0% |
| Amounts payable | 17/49 | €77,415 | €63,327 | -€14,088 | -18.2% |
| Amounts payable after more than one year | 17 | €19,979 | €3,726 | -€16,253 | -81.4% |
| Financial debts | 170/4 | €19,979 | €3,726 | -€16,253 | -81.4% |
| Amounts payable within one year | 42/48 | €57,436 | €59,601 | +€2,165 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €25,369 | €21,977 | -€3,392 | -13.4% |
| Trade debts | 44 | €1,408 | €5,706 | +€4,298 | +305% |
| Suppliers | 440/4 | €1,408 | €5,706 | +€4,298 | +305% |
| Taxes, remuneration and social security | 45 | €5,884 | €3,035 | -€2,849 | -48.4% |
| Taxes | 450/3 | €5,884 | €3,035 | -€2,849 | -48.4% |
| Other amounts payable | 47/48 | €24,775 | €28,882 | +€4,108 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,748 | €10,874 | -€1,874 | -14.7% |
| Other operating charges | 640/8 | €542 | €902 | +€361 | +66.5% |
| Gross operating margin | 9900 | €45,266 | €60,073 | +€14,808 | +32.7% |
| Operating profit (loss) | 9901 | €31,975 | €48,297 | +€16,322 | +51.0% |
| Financial income | 75/76B | €689 | €0 | -€688 | -100.0% |
| Recurring financial income | 75 | €689 | €0 | -€688 | -100.0% |
| Financial charges | 65/66B | €1,643 | €984 | -€660 | -40.1% |
| Recurring financial charges | 65 | €1,643 | €984 | -€660 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | €31,021 | €47,314 | +€16,293 | +52.5% |
| Income taxes | 67/77 | €9,919 | €15,509 | +€5,590 | +56.4% |
| Profit (loss) for the period | 9904 | €21,101 | €31,805 | +€10,703 | +50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,101 | €31,805 | +€10,703 | +50.7% |
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 28 October 2026 via checked.be.