Advice Management: 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 Management
Largest movements
- Cash -€20,419
down €20,419 (-40.9%), from €49,916 to €29,498
mainly Debts after one year (-€28,825) and Receivables within one year (-€5,360)
- Tangible fixed assets -€11,272
down €11,272 (-8.9%), from €127,023 to €115,751
of which Land and buildings: -€10,549
- Debts after one year -€28,825
down €28,825 (-13.1%), from €219,243 to €190,418
of which Other amounts payable: -€25,601
- Gross operating margin +€10,766
up €10,766 (+48.2%), from €22,344 to €33,109
- Taxes -€1,342
down €1,342 (-14.5%), from €9,245 to €7,903
- Financial charges -€708
down €708 (-29.5%), from €2,402 to €1,694
- Other operating charges -€628
down €628 (-18.8%), from €3,350 to €2,722
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 | €797,019 | €770,419 | -€26,599 | -3.3% |
| Fixed assets | 21/28 | €727,023 | €715,751 | -€11,272 | -1.6% |
| Tangible fixed assets | 22/27 | €127,023 | €115,751 | -€11,272 | -8.9% |
| Land and buildings | 22 | €125,236 | €114,687 | -€10,549 | -8.4% |
| Plant, machinery and equipment | 23 | €1,283 | €845 | -€438 | -34.2% |
| Furniture and vehicles | 24 | €504 | €219 | -€285 | -56.5% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €69,996 | €54,668 | -€15,327 | -21.9% |
| Amounts receivable within one year | 40/41 | €15,372 | €20,732 | +€5,360 | +34.9% |
| Trade receivables | 40 | €14,853 | €20,599 | +€5,746 | +38.7% |
| Other amounts receivable | 41 | €519 | €134 | -€386 | -74.3% |
| Current investments | 50/53 | €3,822 | €3,843 | +€20 | +0.5% |
| Cash at bank and in hand | 54/58 | €49,916 | €29,498 | -€20,419 | -40.9% |
| Deferred charges and accrued income | 490/1 | €885 | €596 | -€289 | -32.6% |
| Total equity and liabilities | 10/49 | €797,019 | €770,419 | -€26,599 | -3.3% |
| Equity | 10/15 | €468,464 | €476,180 | +€7,717 | +1.6% |
| Contributions | 10/11 | €68,200 | €68,200 | = | 0.0% |
| Reserves | 13 | €44,184 | €44,184 | = | 0.0% |
| Distributable reserves | 133 | €44,184 | €44,184 | = | 0.0% |
| Profit (loss) carried forward | 14 | €356,080 | €363,796 | +€7,717 | +2.2% |
| Provisions and deferred taxes | 16 | €95,369 | €95,369 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €95,369 | €95,369 | = | 0.0% |
| Pensions and similar obligations | 160 | €95,369 | €95,369 | = | 0.0% |
| Amounts payable | 17/49 | €233,186 | €198,871 | -€34,316 | -14.7% |
| Amounts payable after more than one year | 17 | €219,243 | €190,418 | -€28,825 | -13.1% |
| Financial debts | 170/4 | €5,105 | €1,881 | -€3,224 | -63.2% |
| Other amounts payable | 178/9 | €214,138 | €188,537 | -€25,601 | -12.0% |
| Amounts payable within one year | 42/48 | €13,943 | €8,453 | -€5,491 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €9,915 | €5,925 | -€3,990 | -40.2% |
| Trade debts | 44 | €3,963 | €1,505 | -€2,459 | -62.0% |
| Suppliers | 440/4 | €3,963 | €1,505 | -€2,459 | -62.0% |
| Taxes, remuneration and social security | 45 | €65 | €1,023 | +€958 | +1,479% |
| Taxes | 450/3 | €65 | €1,023 | +€958 | +1,479% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,798 | €13,102 | +€304 | +2.4% |
| Other operating charges | 640/8 | €3,350 | €2,722 | -€628 | -18.8% |
| Gross operating margin | 9900 | €22,344 | €33,109 | +€10,766 | +48.2% |
| Operating profit (loss) | 9901 | €6,195 | €17,286 | +€11,090 | +179% |
| Financial income | 75/76B | €56 | €29 | -€27 | -48.6% |
| Recurring financial income | 75 | €56 | €29 | -€27 | -48.6% |
| Financial charges | 65/66B | €2,402 | €1,694 | -€708 | -29.5% |
| Recurring financial charges | 65 | €2,402 | €1,694 | -€708 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €3,849 | €15,620 | +€11,771 | +306% |
| Income taxes | 67/77 | €9,245 | €7,903 | -€1,342 | -14.5% |
| Profit (loss) for the period | 9904 | -€5,397 | €7,717 | +€13,113 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,397 | €7,717 | +€13,113 |
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 24 October 2026 via checked.be.