ADVICE TRAINING AND PROMOTION: what changed
ADVICE TRAINING AND PROMOTION
Largest movements
- Cash +€63,694
up €63,694 (+64.1%), from €99,410 to €163,105
mainly Net result for the year (+€121,479) and Tax, wage and social debts (+€35,346)
- Receivables within one year -€11,741
down €11,741 (-100%), from €11,741 to €0
- Tax, wage and social debts +€35,346
up €35,346 (+315%), from €11,237 to €46,582
- Reserves +€33,920
up €33,920 (+4.9%), from €690,456 to €724,376
of which Distributable reserves: +€33,920
- Trade debts -€11,734
down €11,734 (-55.8%), from €21,033 to €9,299
- Gross operating margin +€13,439
up €13,439 (+12.4%), from €107,951 to €121,390
- Taxes +€7,087
up €7,087 (+17.9%), from €39,496 to €46,582
- Depreciation -€2,322
down €2,322 (-60.9%), from €3,816 to €1,494
- Financial income +€1,936
up €1,936 (+3.9%), from €49,015 to €50,951
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €763,919 | €817,091 | +€53,172 | +7.0% |
| Fixed assets | 21/28 | €452,768 | €453,987 | +€1,219 | +0.3% |
| Tangible fixed assets | 22/27 | €3,648 | €4,867 | +€1,219 | +33.4% |
| Plant, machinery and equipment | 23 | €2,904 | €2,245 | -€659 | -22.7% |
| Furniture and vehicles | 24 | €744 | €2,622 | +€1,878 | +252% |
| Financial fixed assets | 28 | €449,120 | €449,120 | = | 0.0% |
| Current assets | 29/58 | €311,151 | €363,105 | +€51,954 | +16.7% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,741 | €0 | -€11,741 | -100% |
| Other amounts receivable | 41 | €11,741 | €0 | -€11,741 | -100% |
| Cash at bank and in hand | 54/58 | €99,410 | €163,105 | +€63,694 | +64.1% |
| Total equity and liabilities | 10/49 | €763,919 | €817,091 | +€53,172 | +7.0% |
| Equity | 10/15 | €696,662 | €730,582 | +€33,920 | +4.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €690,456 | €724,376 | +€33,920 | +4.9% |
| 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 | €688,596 | €722,516 | +€33,920 | +4.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,257 | €86,509 | +€19,252 | +28.6% |
| Amounts payable within one year | 42/48 | €67,257 | €86,509 | +€19,252 | +28.6% |
| Trade debts | 44 | €21,033 | €9,299 | -€11,734 | -55.8% |
| Suppliers | 440/4 | €21,033 | €9,299 | -€11,734 | -55.8% |
| Taxes, remuneration and social security | 45 | €11,237 | €46,582 | +€35,346 | +315% |
| Taxes | 450/3 | €11,237 | €46,582 | +€35,346 | +315% |
| Other amounts payable | 47/48 | €34,988 | €30,628 | -€4,359 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,816 | €1,494 | -€2,322 | -60.9% |
| Other operating charges | 640/8 | €1,288 | €2,425 | +€1,137 | +88.3% |
| Gross operating margin | 9900 | €107,951 | €121,390 | +€13,439 | +12.4% |
| Operating profit (loss) | 9901 | €102,847 | €117,472 | +€14,625 | +14.2% |
| Financial income | 75/76B | €49,015 | €50,951 | +€1,936 | +3.9% |
| Recurring financial income | 75 | €49,015 | €50,951 | +€1,936 | +3.9% |
| Financial charges | 65/66B | - | €362 | +€362 | |
| Recurring financial charges | 65 | - | €362 | +€362 | |
| Profit (loss) for the period before taxes | 9903 | €151,862 | €168,061 | +€16,199 | +10.7% |
| Income taxes | 67/77 | €39,496 | €46,582 | +€7,087 | +17.9% |
| Profit (loss) for the period | 9904 | €112,366 | €121,479 | +€9,113 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €112,366 | €121,479 | +€9,113 | +8.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.