ADVIES & DESIGN: 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 & DESIGN
Largest movements
- Tangible fixed assets -€11,617
down €11,617 (-5.2%), from €225,415 to €213,798
of which Land and buildings: -€11,606
- Receivables within one year +€10,505
up €10,505 (+65,370%), from €16 to €10,521
of which Trade receivables: +€10,237
- Deferred charges and accrued income -€2,941
down €2,941 (-85.3%), from €3,448 to €507
- Debts after one year -€16,774
down €16,774 (-12.7%), from €132,019 to €115,245
- Reserves +€14,452
up €14,452 (+171%), from €8,451 to €22,903
of which Distributable reserves: +€14,452
- Other debts +€3,767
up €3,767 (+33.1%), from €11,377 to €15,143
- Gross operating margin +€18,007
up €18,007 (+71.8%), from €25,078 to €43,085
- Financial charges +€3,820
up €3,820 (+91.6%), from €4,169 to €7,988
- Taxes +€3,327
up €3,327 (+92.9%), from €3,583 to €6,910
- Other operating charges +€893
up €893 (+60.2%), from €1,483 to €2,376
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 | €230,654 | €228,379 | -€2,275 | -1.0% |
| Fixed assets | 21/28 | €225,415 | €213,798 | -€11,617 | -5.2% |
| Tangible fixed assets | 22/27 | €225,415 | €213,798 | -€11,617 | -5.2% |
| Land and buildings | 22 | €225,403 | €213,798 | -€11,606 | -5.1% |
| Furniture and vehicles | 24 | €11 | €0 | -€11 | -100% |
| Current assets | 29/58 | €5,239 | €14,582 | +€9,342 | +178% |
| Amounts receivable within one year | 40/41 | €16 | €10,521 | +€10,505 | +65,370% |
| Trade receivables | 40 | €16 | €10,253 | +€10,237 | +63,700% |
| Other amounts receivable | 41 | - | €268 | +€268 | |
| Cash at bank and in hand | 54/58 | €1,775 | €3,553 | +€1,778 | +100% |
| Deferred charges and accrued income | 490/1 | €3,448 | €507 | -€2,941 | -85.3% |
| Total equity and liabilities | 10/49 | €230,654 | €228,379 | -€2,275 | -1.0% |
| Equity | 10/15 | €51,329 | €65,781 | +€14,452 | +28.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,451 | €22,903 | +€14,452 | +171% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €6,596 | €21,048 | +€14,452 | +219% |
| Profit (loss) carried forward | 14 | €36,678 | €36,678 | = | 0.0% |
| Amounts payable | 17/49 | €179,325 | €162,599 | -€16,727 | -9.3% |
| Amounts payable after more than one year | 17 | €132,019 | €115,245 | -€16,774 | -12.7% |
| Financial debts | 170/4 | €132,019 | €115,245 | -€16,774 | -12.7% |
| Amounts payable within one year | 42/48 | €47,307 | €47,335 | +€29 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €16,530 | €16,774 | +€244 | +1.5% |
| Trade debts | 44 | €7,009 | €5,157 | -€1,852 | -26.4% |
| Suppliers | 440/4 | €7,009 | €5,157 | -€1,852 | -26.4% |
| Taxes, remuneration and social security | 45 | €12,391 | €10,261 | -€2,130 | -17.2% |
| Taxes | 450/3 | €10,585 | €3,583 | -€7,002 | -66.2% |
| Remuneration and social security | 454/9 | €1,806 | €6,678 | +€4,871 | +270% |
| Other amounts payable | 47/48 | €11,377 | €15,143 | +€3,767 | +33.1% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,723 | €11,617 | -€106 | -0.9% |
| Other operating charges | 640/8 | €1,483 | €2,376 | +€893 | +60.2% |
| Non-recurring operating charges | 66A | €1,887 | €0 | -€1,887 | -100% |
| Gross operating margin | 9900 | €25,078 | €43,085 | +€18,007 | +71.8% |
| Operating profit (loss) | 9901 | €9,986 | €29,092 | +€19,107 | +191% |
| Financial income | 75/76B | €503 | €257 | -€245 | -48.8% |
| Recurring financial income | 75 | €503 | €257 | -€245 | -48.8% |
| Financial charges | 65/66B | €4,169 | €7,988 | +€3,820 | +91.6% |
| Recurring financial charges | 65 | €4,169 | €7,988 | +€3,820 | +91.6% |
| Profit (loss) for the period before taxes | 9903 | €6,320 | €21,362 | +€15,042 | +238% |
| Income taxes | 67/77 | €3,583 | €6,910 | +€3,327 | +92.9% |
| Profit (loss) for the period | 9904 | €2,737 | €14,452 | +€11,715 | +428% |
| Profit (loss) for the period to be appropriated | 9905 | €2,737 | €14,452 | +€11,715 | +428% |
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 14 October 2026 via checked.be.