ADVICE TRAINING COACHING FOR YOU: 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 TRAINING COACHING FOR YOU
Largest movements
- Cash -€16,466
down €16,466 (-70.4%), from €23,395 to €6,928
mainly Receivables within one year (-€15,027) and Contributions, distributions and other (-€6,316)
- Receivables within one year +€15,027
up €15,027 (+73.7%), from €20,382 to €35,410
of which Trade receivables: +€13,718
- Tangible fixed assets -€4,945
down €4,945 (-5.4%), from €92,143 to €87,198
of which Land and buildings: -€2,872
- Debts after one year -€5,849
down €5,849 (-16.9%), from €34,649 to €28,801
- Short-term financial debts +€2,363
new in 2025: €2,363
- Trade debts -€2,269
down €2,269 (-19.0%), from €11,969 to €9,700
- Profit (loss) carried forward +€2,118
no longer reported in 2025 (was -€2,118)
- Other debts -€1,699
down €1,699 (-49.1%), from €3,463 to €1,764
- Gross operating margin -€3,317
down €3,317 (-13.4%), from €24,845 to €21,527
- Depreciation +€788
up €788 (+13.4%), from €5,894 to €6,682
- Financial charges -€635
down €635 (-21.9%), from €2,901 to €2,266
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 | €135,920 | €131,485 | -€4,436 | -3.3% |
| Fixed assets | 21/28 | €92,143 | €87,198 | -€4,945 | -5.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €92,143 | €87,198 | -€4,945 | -5.4% |
| Land and buildings | 22 | €81,653 | €78,781 | -€2,872 | -3.5% |
| Plant, machinery and equipment | 23 | €7,753 | €6,346 | -€1,406 | -18.1% |
| Furniture and vehicles | 24 | €2,737 | €2,070 | -€667 | -24.4% |
| Current assets | 29/58 | €43,777 | €44,287 | +€509 | +1.2% |
| Stocks and contracts in progress | 3 | - | €1,272 | +€1,272 | |
| Stocks | 30/36 | - | €1,272 | +€1,272 | |
| Amounts receivable within one year | 40/41 | €20,382 | €35,410 | +€15,027 | +73.7% |
| Trade receivables | 40 | €19,269 | €32,987 | +€13,718 | +71.2% |
| Other amounts receivable | 41 | €1,113 | €2,423 | +€1,310 | +118% |
| Cash at bank and in hand | 54/58 | €23,395 | €6,928 | -€16,466 | -70.4% |
| Deferred charges and accrued income | 490/1 | - | €677 | +€677 | |
| Total equity and liabilities | 10/49 | €135,920 | €131,485 | -€4,436 | -3.3% |
| Equity | 10/15 | €75,605 | €76,732 | +€1,127 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,123 | €58,132 | -€991 | -1.7% |
| 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 | €40 | €40 | = | 0.0% |
| Distributable reserves | 133 | €57,223 | €56,232 | -€991 | -1.7% |
| Profit (loss) carried forward | 14 | -€2,118 | - | +€2,118 | |
| Amounts payable | 17/49 | €60,316 | €54,753 | -€5,563 | -9.2% |
| Amounts payable after more than one year | 17 | €34,649 | €28,801 | -€5,849 | -16.9% |
| Financial debts | 170/4 | €34,649 | €28,801 | -€5,849 | -16.9% |
| Amounts payable within one year | 42/48 | €25,666 | €25,541 | -€125 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €5,578 | €5,849 | +€271 | +4.8% |
| Financial debts | 43 | - | €2,363 | +€2,363 | |
| Credit institutions | 430/8 | - | €2,363 | +€2,363 | |
| Trade debts | 44 | €11,969 | €9,700 | -€2,269 | -19.0% |
| Suppliers | 440/4 | €11,969 | €9,700 | -€2,269 | -19.0% |
| Taxes, remuneration and social security | 45 | €4,656 | €5,865 | +€1,209 | +26.0% |
| Taxes | 450/3 | €4,656 | €5,865 | +€1,209 | +26.0% |
| Other amounts payable | 47/48 | €3,463 | €1,764 | -€1,699 | -49.1% |
| Accrued charges and deferred income | 492/3 | - | €411 | +€411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,894 | €6,682 | +€788 | +13.4% |
| Other operating charges | 640/8 | €869 | €630 | -€239 | -27.5% |
| Gross operating margin | 9900 | €24,845 | €21,527 | -€3,317 | -13.4% |
| Operating profit (loss) | 9901 | €18,081 | €14,215 | -€3,866 | -21.4% |
| Financial income | 75/76B | €52 | €71 | +€19 | +37.1% |
| Recurring financial income | 75 | €52 | €71 | +€19 | +37.1% |
| Financial charges | 65/66B | €2,901 | €2,266 | -€635 | -21.9% |
| Recurring financial charges | 65 | €2,901 | €2,266 | -€635 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €15,232 | €12,020 | -€3,212 | -21.1% |
| Income taxes | 67/77 | €4,631 | €4,577 | -€54 | -1.2% |
| Profit (loss) for the period | 9904 | €10,600 | €7,443 | -€3,157 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,600 | €7,443 | -€3,157 | -29.8% |
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 25 October 2026 via checked.be.