Advies, Consult & Preventie: 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.
Advies, Consult & Preventie
Largest movements
- Cash +€6,688
up €6,688 (+15.7%), from €42,576 to €49,264
mainly Depreciation (+€5,569) and Tax, wage and social debts (+€3,472)
- Receivables within one year +€3,948
up €3,948 (+5.6%), from €70,820 to €74,768
of which Trade receivables: +€3,291
- Tangible fixed assets -€3,933
down €3,933 (-4.6%), from €85,797 to €81,864
of which Furniture and vehicles: -€4,109
- Stocks and contracts -€2,175
down €2,175 (-44.8%), from €4,850 to €2,675
- Tax, wage and social debts +€3,472
up €3,472 (+26.4%), from €13,156 to €16,628
of which Remuneration and social security: +€3,240
- Gross operating margin +€4,529
up €4,529 (+91.7%), from €4,937 to €9,466
- Staff costs -€2,500
down €2,500 (-55.6%), from €4,500 to €2,000
- Other operating charges -€1,645
down €1,645 (-51.2%), from €3,212 to €1,567
- Depreciation -€1,131
down €1,131 (-16.9%), from €6,701 to €5,569
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 | €207,682 | €210,448 | +€2,767 | +1.3% |
| Fixed assets | 21/28 | €85,908 | €81,975 | -€3,933 | -4.6% |
| Tangible fixed assets | 22/27 | €85,797 | €81,864 | -€3,933 | -4.6% |
| Land and buildings | 22 | €43,778 | €43,778 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,759 | €8,935 | +€176 | +2.0% |
| Furniture and vehicles | 24 | €33,260 | €29,151 | -€4,109 | -12.4% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €121,774 | €128,473 | +€6,699 | +5.5% |
| Stocks and contracts in progress | 3 | €4,850 | €2,675 | -€2,175 | -44.8% |
| Contracts in progress | 37 | €4,850 | €2,675 | -€2,175 | -44.8% |
| Amounts receivable within one year | 40/41 | €70,820 | €74,768 | +€3,948 | +5.6% |
| Trade receivables | 40 | €70,733 | €74,024 | +€3,291 | +4.7% |
| Other amounts receivable | 41 | €87 | €743 | +€657 | +757% |
| Cash at bank and in hand | 54/58 | €42,576 | €49,264 | +€6,688 | +15.7% |
| Deferred charges and accrued income | 490/1 | €3,527 | €1,766 | -€1,762 | -49.9% |
| Total equity and liabilities | 10/49 | €207,682 | €210,448 | +€2,767 | +1.3% |
| Equity | 10/15 | €93,440 | €93,575 | +€136 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €115,032 | €115,032 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Legal reserve | 130 | €3,000 | - | -€3,000 | |
| Reserves not available under the articles | 1311 | - | €3,000 | +€3,000 | |
| Tax-exempt reserves | 132 | €28,558 | €28,558 | = | 0.0% |
| Distributable reserves | 133 | €83,474 | €83,474 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,184 | -€40,049 | +€136 | +0.3% |
| Provisions and deferred taxes | 16 | €69,281 | €69,281 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €69,281 | €69,281 | = | 0.0% |
| Other liabilities and charges | 164/5 | €69,281 | €69,281 | = | 0.0% |
| Amounts payable | 17/49 | €44,961 | €47,592 | +€2,631 | +5.9% |
| Amounts payable within one year | 42/48 | €44,961 | €47,592 | +€2,631 | +5.9% |
| Trade debts | 44 | €2,034 | €1,013 | -€1,021 | -50.2% |
| Suppliers | 440/4 | €2,034 | €1,013 | -€1,021 | -50.2% |
| Taxes, remuneration and social security | 45 | €13,156 | €16,628 | +€3,472 | +26.4% |
| Taxes | 450/3 | €1,284 | €1,516 | +€232 | +18.1% |
| Remuneration and social security | 454/9 | €11,872 | €15,112 | +€3,240 | +27.3% |
| Other amounts payable | 47/48 | €29,771 | €29,950 | +€180 | +0.6% |
| Remuneration, social security and pensions | 62 | €4,500 | €2,000 | -€2,500 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,701 | €5,569 | -€1,131 | -16.9% |
| Other operating charges | 640/8 | €3,212 | €1,567 | -€1,645 | -51.2% |
| Gross operating margin | 9900 | €4,937 | €9,466 | +€4,529 | +91.7% |
| Operating profit (loss) | 9901 | -€9,475 | €329 | +€9,805 | |
| Financial income | 75/76B | €258 | €321 | +€62 | +24.1% |
| Recurring financial income | 75 | €258 | €321 | +€62 | +24.1% |
| Financial charges | 65/66B | €290 | €336 | +€46 | +15.7% |
| Recurring financial charges | 65 | €290 | €336 | +€46 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,507 | €314 | +€9,821 | |
| Income taxes | 67/77 | €85 | €178 | +€93 | +109% |
| Profit (loss) for the period | 9904 | -€9,593 | €136 | +€9,728 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,593 | €136 | +€9,728 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.