ADVICE ID: 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 ID
Largest movements
- Cash -€31,643
down €31,643 (-16.2%), from €195,707 to €164,064
mainly Tax, wage and social debts (-€21,893) and Net result for the year (-€7,150)
- Tax, wage and social debts -€21,893
down €21,893 (-32.8%), from €66,779 to €44,886
of which Remuneration and social security: -€16,000
- Profit (loss) carried forward -€7,150
down €7,150 (-13.4%), from €53,473 to €46,324
- Other debts -€2,232
down €2,232 (-44.1%), from €5,060 to €2,828
- Gross operating margin -€89,329
down €89,329, from €83,767 to -€5,563
- Taxes -€19,308
no longer reported in 2024 (was €19,308)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,964 | €167,198 | -€30,766 | -15.5% |
| Fixed assets | 21/28 | €2,257 | €2,974 | +€716 | +31.7% |
| Tangible fixed assets | 22/27 | €2,257 | €2,974 | +€716 | +31.7% |
| Plant, machinery and equipment | 23 | €2,257 | €2,974 | +€716 | +31.7% |
| Current assets | 29/58 | €195,707 | €164,224 | -€31,483 | -16.1% |
| Amounts receivable within one year | 40/41 | - | €160 | +€160 | |
| Other amounts receivable | 41 | - | €160 | +€160 | |
| Cash at bank and in hand | 54/58 | €195,707 | €164,064 | -€31,643 | -16.2% |
| Total equity and liabilities | 10/49 | €197,964 | €167,198 | -€30,766 | -15.5% |
| Equity | 10/15 | €122,113 | €114,964 | -€7,150 | -5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,240 | €56,240 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,473 | €46,324 | -€7,150 | -13.4% |
| Amounts payable | 17/49 | €75,851 | €52,234 | -€23,617 | -31.1% |
| Amounts payable within one year | 42/48 | €73,294 | €49,940 | -€23,353 | -31.9% |
| Trade debts | 44 | €1,455 | €2,226 | +€772 | +53.0% |
| Suppliers | 440/4 | €1,455 | €2,226 | +€772 | +53.0% |
| Taxes, remuneration and social security | 45 | €66,779 | €44,886 | -€21,893 | -32.8% |
| Taxes | 450/3 | €50,779 | €44,886 | -€5,893 | -11.6% |
| Remuneration and social security | 454/9 | €16,000 | - | -€16,000 | |
| Other amounts payable | 47/48 | €5,060 | €2,828 | -€2,232 | -44.1% |
| Accrued charges and deferred income | 492/3 | €2,557 | €2,294 | -€264 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €598 | €1,283 | +€685 | +114.6% |
| Other operating charges | 640/8 | €596 | €241 | -€355 | -59.6% |
| Gross operating margin | 9900 | €83,767 | -€5,563 | -€89,329 | |
| Operating profit (loss) | 9901 | €82,573 | -€7,086 | -€89,659 | |
| Financial charges | 65/66B | €245 | €64 | -€181 | -73.9% |
| Recurring financial charges | 65 | €245 | €64 | -€181 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | €82,328 | -€7,150 | -€89,478 | |
| Income taxes | 67/77 | €19,308 | - | -€19,308 | |
| Profit (loss) for the period | 9904 | €63,020 | -€7,150 | -€70,170 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,020 | -€7,150 | -€70,170 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.