ADVICE & ASSISTANCE: 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 & ASSISTANCE
Largest movements
- Tangible fixed assets -€17,564
down €17,564 (-26.1%), from €67,176 to €49,612
of which Furniture and vehicles: -€25,514
- Cash +€3,631
up €3,631 (+3.6%), from €100,706 to €104,337
mainly Depreciation (+€17,564) and Tax, wage and social debts (+€27)
- Receivables within one year +€2,056
up €2,056 (+9.7%), from €21,253 to €23,309
of which Other amounts receivable: +€2,386
- Profit (loss) carried forward -€8,605
down €8,605 (-4.9%), from €176,333 to €167,728
- Trade debts -€2,499
down €2,499 (-59.3%), from €4,214 to €1,715
- Turnover -€11,226
down €11,226 (-11.3%), from €99,198 to €87,972
- Gross operating margin -€4,967
down €4,967 (-31.2%), from €15,903 to €10,936
- Purchases and services -€4,157
down €4,157 (-4.8%), from €85,865 to €81,708
- Depreciation +€2,406
up €2,406 (+15.9%), from €15,158 to €17,564
- Financial charges -€1,646
down €1,646 (-68.8%), from €2,393 to €747
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 | €189,135 | €178,058 | -€11,077 | -5.9% |
| Fixed assets | 21/28 | €67,176 | €49,612 | -€17,564 | -26.1% |
| Tangible fixed assets | 22/27 | €67,176 | €49,612 | -€17,564 | -26.1% |
| Land and buildings | 22 | €29,136 | €29,136 | = | 0.0% |
| Plant, machinery and equipment | 23 | - | €7,950 | +€7,950 | |
| Furniture and vehicles | 24 | €38,040 | €12,526 | -€25,514 | -67.1% |
| Current assets | 29/58 | €121,959 | €128,446 | +€6,487 | +5.3% |
| Amounts receivable within one year | 40/41 | €21,253 | €23,309 | +€2,056 | +9.7% |
| Trade receivables | 40 | €9,930 | €9,600 | -€330 | -3.3% |
| Other amounts receivable | 41 | €11,323 | €13,709 | +€2,386 | +21.1% |
| Cash at bank and in hand | 54/58 | €100,706 | €104,337 | +€3,631 | +3.6% |
| Deferred charges and accrued income | 490/1 | - | €800 | +€800 | |
| Total equity and liabilities | 10/49 | €189,135 | €178,058 | -€11,077 | -5.9% |
| Equity | 10/15 | €184,509 | €175,904 | -€8,605 | -4.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,976 | €1,976 | = | 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% |
| Tax-exempt reserves | 132 | €116 | €116 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,333 | €167,728 | -€8,605 | -4.9% |
| Amounts payable | 17/49 | €4,626 | €2,154 | -€2,472 | -53.4% |
| Amounts payable within one year | 42/48 | €4,626 | €2,154 | -€2,472 | -53.4% |
| Trade debts | 44 | €4,214 | €1,715 | -€2,499 | -59.3% |
| Suppliers | 440/4 | €4,214 | €1,715 | -€2,499 | -59.3% |
| Taxes, remuneration and social security | 45 | €412 | €439 | +€27 | +6.6% |
| Taxes | 450/3 | €412 | €439 | +€27 | +6.6% |
| Turnover | 70 | €99,198 | €87,972 | -€11,226 | -11.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €85,865 | €81,708 | -€4,157 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,158 | €17,564 | +€2,406 | +15.9% |
| Other operating charges | 640/8 | €1,668 | €1,682 | +€14 | +0.8% |
| Gross operating margin | 9900 | €15,903 | €10,936 | -€4,967 | -31.2% |
| Operating profit (loss) | 9901 | -€923 | -€8,310 | -€7,387 | -800% |
| Financial income | 75/76B | €338 | €617 | +€279 | +82.5% |
| Recurring financial income | 75 | €338 | €617 | +€279 | +82.5% |
| Financial charges | 65/66B | €2,393 | €747 | -€1,646 | -68.8% |
| Recurring financial charges | 65 | €2,393 | €747 | -€1,646 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,978 | -€8,440 | -€5,462 | -183% |
| Income taxes | 67/77 | €837 | €165 | -€672 | -80.3% |
| Profit (loss) for the period | 9904 | -€3,815 | -€8,605 | -€4,790 | -126% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,815 | -€8,605 | -€4,790 | -126% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.