adviceplus: what changed
Two fiscal 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.
What changed
adviceplus
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€5,203
2023 · €26,938-€21,735
Equity
€508,431
2023 · €503,228+€5,203
Cash
€165,925
2023 · €164,787+€1,139
Balance sheet total
€1.1m
2023 · €1.1m-€33,145
Largest movements
Assets
- Tangible fixed assets -€33,816
down €33,816 (-4.8%), from €708,906 to €675,090
of which Land and buildings: -€38,721
Equity and liabilities
- Debts after one year -€45,200
down €45,200 (-8.3%), from €544,373 to €499,173
Income statement
- Gross operating margin -€19,834
down €19,834 (-20.9%), from €94,699 to €74,865
- Taxes +€2,981
up €2,981 (+201.3%), from €1,481 to €4,462
From the 2023 result to the 2024 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.
Result 2023
€26,938
Gross operating margin
-€19,834
Depreciation
+€870
Other operating charges
-€536
Financial income
+€451
Financial charges
+€294
Taxes
-€2,981
Result 2024
€5,203
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€62,865
Investment
-€17,169
Financing
-€44,557
Cash 2023
€164,787
From operations (derived)
+€62,865
Net result for the year
+€5,203
Depreciation
+€50,985
Receivables within one year
+€1,302
Deferred charges and accrued income
-€834
Trade debts
+€3,104
Tax, wage and social debts
+€2,831
Other debts
+€274
Investment (derived)
-€17,169
Investment in fixed assets (net)
-€17,169
Financing
-€44,557
Debts after one year
-€45,200
Current portion of long-term debt
+€643
Cash 2024
€165,925
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,104,353 | €1,071,208 | -€33,145 | -3.0% |
| Fixed assets | 21/28 | €708,906 | €675,090 | -€33,816 | -4.8% |
| Tangible fixed assets | 22/27 | €708,906 | €675,090 | -€33,816 | -4.8% |
| Land and buildings | 22 | €684,429 | €645,708 | -€38,721 | -5.7% |
| Plant, machinery and equipment | 23 | - | €2,047 | +€2,047 | |
| Furniture and vehicles | 24 | €24,477 | €27,335 | +€2,858 | +11.7% |
| Current assets | 29/58 | €395,448 | €396,118 | +€671 | +0.2% |
| Amounts receivable within one year | 40/41 | €9,136 | €7,835 | -€1,302 | -14.3% |
| Trade receivables | 40 | €7,225 | €7,673 | +€448 | +6.2% |
| Other amounts receivable | 41 | €1,911 | €161 | -€1,750 | -91.6% |
| Current investments | 50/53 | €219,094 | €219,094 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €164,787 | €165,925 | +€1,139 | +0.7% |
| Deferred charges and accrued income | 490/1 | €2,431 | €3,264 | +€834 | +34.3% |
| Total equity and liabilities | 10/49 | €1,104,353 | €1,071,208 | -€33,145 | -3.0% |
| Equity | 10/15 | €503,228 | €508,431 | +€5,203 | +1.0% |
| Contributions | 10/11 | €14,012 | €14,012 | = | 0.0% |
| Reserves | 13 | €489,216 | €494,418 | +€5,203 | +1.1% |
| Distributable reserves | 133 | €489,216 | €494,418 | +€5,203 | +1.1% |
| Amounts payable | 17/49 | €601,125 | €562,777 | -€38,348 | -6.4% |
| Amounts payable after more than one year | 17 | €544,373 | €499,173 | -€45,200 | -8.3% |
| Financial debts | 170/4 | €544,373 | €499,173 | -€45,200 | -8.3% |
| Amounts payable within one year | 42/48 | €56,752 | €63,605 | +€6,852 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €44,557 | €45,200 | +€643 | +1.4% |
| Trade debts | 44 | €4,424 | €7,528 | +€3,104 | +70.2% |
| Suppliers | 440/4 | €4,424 | €7,528 | +€3,104 | +70.2% |
| Taxes, remuneration and social security | 45 | €1,481 | €4,311 | +€2,831 | +191.1% |
| Taxes | 450/3 | €1,481 | €4,311 | +€2,831 | +191.1% |
| Other amounts payable | 47/48 | €6,290 | €6,564 | +€274 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,855 | €50,985 | -€870 | -1.7% |
| Other operating charges | 640/8 | €4,838 | €5,374 | +€536 | +11.1% |
| Gross operating margin | 9900 | €94,699 | €74,865 | -€19,834 | -20.9% |
| Operating profit (loss) | 9901 | €38,006 | €18,506 | -€19,500 | -51.3% |
| Financial income | 75/76B | €50 | €501 | +€451 | +903.3% |
| Recurring financial income | 75 | €50 | €501 | +€451 | +903.3% |
| Financial charges | 65/66B | €9,636 | €9,342 | -€294 | -3.1% |
| Recurring financial charges | 65 | €9,636 | €9,342 | -€294 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €28,419 | €9,664 | -€18,755 | -66.0% |
| Income taxes | 67/77 | €1,481 | €4,462 | +€2,981 | +201.3% |
| Profit (loss) for the period | 9904 | €26,938 | €5,203 | -€21,735 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,938 | €5,203 | -€21,735 | -80.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.