ADVICE MEDIA: 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 MEDIA
Largest movements
- Cash +€58,341
up €58,341 (+143%), from €40,820 to €99,161
mainly Other debts (+€29,188) and Net result for the year (+€28,404)
- Tangible fixed assets -€4,303
down €4,303 (-12.8%), from €33,630 to €29,327
of which Other tangible fixed assets: -€3,826
- Intangible fixed assets -€2,300
down €2,300 (-21.3%), from €10,801 to €8,501
- Receivables within one year -€1,701
down €1,701 (-8.3%), from €20,400 to €18,699
of which Trade receivables: -€1,221
- Other debts +€29,188
up €29,188 (+170%), from €17,142 to €46,330
- Reserves +€28,300
up €28,300 (+87.6%), from €32,322 to €60,622
of which Distributable reserves: +€28,300
- Tax, wage and social debts -€6,599
down €6,599 (-25.8%), from €25,603 to €19,005
- Gross operating margin +€13,428
up €13,428 (+31.0%), from €43,292 to €56,719
- Depreciation +€6,666
up €6,666 (+229%), from €2,915 to €9,581
- Taxes +€2,247
up €2,247 (+16.4%), from €13,723 to €15,969
- Financial charges +€1,964
up €1,964 (+824%), from €238 to €2,202
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 | €108,465 | €158,676 | +€50,211 | +46.3% |
| Fixed assets | 21/28 | €44,431 | €37,829 | -€6,603 | -14.9% |
| Intangible fixed assets | 21 | €10,801 | €8,501 | -€2,300 | -21.3% |
| Tangible fixed assets | 22/27 | €33,630 | €29,327 | -€4,303 | -12.8% |
| Furniture and vehicles | 24 | €7,038 | €6,561 | -€476 | -6.8% |
| Other tangible fixed assets | 26 | €26,592 | €22,766 | -€3,826 | -14.4% |
| Current assets | 29/58 | €64,034 | €120,847 | +€56,813 | +88.7% |
| Amounts receivable within one year | 40/41 | €20,400 | €18,699 | -€1,701 | -8.3% |
| Trade receivables | 40 | €19,920 | €18,699 | -€1,221 | -6.1% |
| Other amounts receivable | 41 | €480 | €0 | -€480 | -100% |
| Cash at bank and in hand | 54/58 | €40,820 | €99,161 | +€58,341 | +143% |
| Deferred charges and accrued income | 490/1 | €2,814 | €2,987 | +€174 | +6.2% |
| Total equity and liabilities | 10/49 | €108,465 | €158,676 | +€50,211 | +46.3% |
| Equity | 10/15 | €40,408 | €68,812 | +€28,404 | +70.3% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €32,322 | €60,622 | +€28,300 | +87.6% |
| 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 | €30,462 | €58,762 | +€28,300 | +92.9% |
| Profit (loss) carried forward | 14 | €86 | €190 | +€104 | +120% |
| Amounts payable | 17/49 | €68,057 | €89,864 | +€21,807 | +32.0% |
| Amounts payable within one year | 42/48 | €68,057 | €89,737 | +€21,680 | +31.9% |
| Trade debts | 44 | €25,312 | €24,402 | -€909 | -3.6% |
| Suppliers | 440/4 | €25,312 | €24,402 | -€909 | -3.6% |
| Taxes, remuneration and social security | 45 | €25,603 | €19,005 | -€6,599 | -25.8% |
| Taxes | 450/3 | €25,603 | €19,005 | -€6,599 | -25.8% |
| Other amounts payable | 47/48 | €17,142 | €46,330 | +€29,188 | +170% |
| Accrued charges and deferred income | 492/3 | - | €127 | +€127 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,915 | €9,581 | +€6,666 | +229% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €265 | +€265 | |
| Other operating charges | 640/8 | €513 | €364 | -€149 | -29.1% |
| Gross operating margin | 9900 | €43,292 | €56,719 | +€13,428 | +31.0% |
| Operating profit (loss) | 9901 | €39,863 | €46,509 | +€6,646 | +16.7% |
| Financial income | 75/76B | €67 | €66 | -€1 | -1.2% |
| Recurring financial income | 75 | €67 | €66 | -€1 | -1.2% |
| Financial charges | 65/66B | €238 | €2,202 | +€1,964 | +824% |
| Recurring financial charges | 65 | €238 | €2,202 | +€1,964 | +824% |
| Profit (loss) for the period before taxes | 9903 | €39,692 | €44,373 | +€4,682 | +11.8% |
| Income taxes | 67/77 | €13,723 | €15,969 | +€2,247 | +16.4% |
| Profit (loss) for the period | 9904 | €25,969 | €28,404 | +€2,435 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,969 | €28,404 | +€2,435 | +9.4% |
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 27 October 2026 via checked.be.