Advice2Results: 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.
Advice2Results
Largest movements
- Tangible fixed assets -€43,658
down €43,658 (-35.7%), from €122,141 to €78,483
of which Leasing and similar rights: -€24,391
- Receivables within one year -€32,906
down €32,906 (-73.4%), from €44,828 to €11,921
of which Trade receivables: -€41,407
- Cash -€13,792
down €13,792 (-72.1%), from €19,123 to €5,330
mainly Other debts (-€61,156) and Debts after one year (-€23,382)
- Other debts -€61,156
down €61,156 (-91.3%), from €66,978 to €5,822
- Debts after one year -€23,382
down €23,382 (-100%), from €23,382 to €0
- Tax, wage and social debts -€9,006
down €9,006 (-99.9%), from €9,017 to €12
- Short-term financial debts +€3,384
up €3,384, from €0 to €3,384
- Reserves -€2,940
down €2,940 (-7.0%), from €41,892 to €38,952
- Gross operating margin -€125,093
down €125,093 (-72.2%), from €173,148 to €48,055
- Taxes -€28,835
down €28,835 (-98.4%), from €29,293 to €458
- Write-downs -€11,668
down €11,668 (-100%), from €11,668 to €0
- Financial charges -€2,263
down €2,263 (-42.6%), from €5,313 to €3,051
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 | €188,628 | €97,516 | -€91,112 | -48.3% |
| Fixed assets | 21/28 | €122,141 | €78,483 | -€43,658 | -35.7% |
| Tangible fixed assets | 22/27 | €122,141 | €78,483 | -€43,658 | -35.7% |
| Furniture and vehicles | 24 | €23,757 | €13,658 | -€10,099 | -42.5% |
| Leasing and similar rights | 25 | €45,983 | €21,592 | -€24,391 | -53.0% |
| Other tangible fixed assets | 26 | €52,401 | €43,233 | -€9,168 | -17.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €66,487 | €19,033 | -€47,454 | -71.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €44,828 | €11,921 | -€32,906 | -73.4% |
| Trade receivables | 40 | €41,407 | €0 | -€41,407 | -100% |
| Other amounts receivable | 41 | €3,421 | €11,921 | +€8,500 | +249% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,123 | €5,330 | -€13,792 | -72.1% |
| Deferred charges and accrued income | 490/1 | €2,537 | €1,782 | -€755 | -29.8% |
| Total equity and liabilities | 10/49 | €188,628 | €97,516 | -€91,112 | -48.3% |
| Equity | 10/15 | €61,892 | €58,952 | -€2,940 | -4.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €41,892 | €38,952 | -€2,940 | -7.0% |
| Distributable reserves | 133 | €41,892 | €38,952 | -€2,940 | -7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €126,735 | €38,564 | -€88,171 | -69.6% |
| Amounts payable after more than one year | 17 | €23,382 | €0 | -€23,382 | -100% |
| Financial debts | 170/4 | €23,382 | €0 | -€23,382 | -100% |
| Amounts payable within one year | 42/48 | €103,354 | €38,564 | -€64,790 | -62.7% |
| Current portion of amounts payable after more than one year | 42 | €23,575 | €23,382 | -€193 | -0.8% |
| Financial debts | 43 | €0 | €3,384 | +€3,384 | |
| Credit institutions | 430/8 | €0 | €3,384 | +€3,384 | |
| Trade debts | 44 | €3,783 | €5,964 | +€2,181 | +57.7% |
| Suppliers | 440/4 | €3,783 | €5,964 | +€2,181 | +57.7% |
| Taxes, remuneration and social security | 45 | €9,017 | €12 | -€9,006 | -99.9% |
| Taxes | 450/3 | €9,017 | €12 | -€9,006 | -99.9% |
| Other amounts payable | 47/48 | €66,978 | €5,822 | -€61,156 | -91.3% |
| Non-recurring operating income | 76A | - | €8,500 | +€8,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,550 | €43,658 | +€1,107 | +2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,668 | €0 | -€11,668 | -100% |
| Other operating charges | 640/8 | €3,978 | €4,033 | +€55 | +1.4% |
| Gross operating margin | 9900 | €173,148 | €48,055 | -€125,093 | -72.2% |
| Operating profit (loss) | 9901 | €114,952 | €364 | -€114,588 | -99.7% |
| Financial income | 75/76B | €1,275 | €204 | -€1,071 | -84.0% |
| Recurring financial income | 75 | €1,275 | €204 | -€1,071 | -84.0% |
| Financial charges | 65/66B | €5,313 | €3,051 | -€2,263 | -42.6% |
| Recurring financial charges | 65 | €5,313 | €3,051 | -€2,263 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €110,914 | -€2,483 | -€113,397 | |
| Income taxes | 67/77 | €29,293 | €458 | -€28,835 | -98.4% |
| Profit (loss) for the period | 9904 | €81,621 | -€2,940 | -€84,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,621 | -€2,940 | -€84,562 |
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 15 October 2026 via checked.be.