Advies en Commitment: 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.
Advies en Commitment
Largest movements
- Cash -€6,200
down €6,200 (-50.0%), from €12,408 to €6,207
mainly Net result for the year (-€8,082) and Investment in fixed assets (net) (-€1,444)
- Receivables within one year -€1,109
down €1,109 (-89.3%), from €1,242 to €133
of which Trade receivables: -€1,110
- Tangible fixed assets +€1,002
up €1,002, from €0 to €1,002
- Intangible fixed assets -€331
down €331 (-100.0%), from €331 to €0
- Profit (loss) carried forward -€8,082
down €8,082 (-40.4%), from -€19,995 to -€28,077
- Other debts +€2,324
up €2,324 (+16.3%), from €14,276 to €16,600
- Trade debts -€881
down €881 (-79.5%), from €1,108 to €227
- Gross operating margin -€3,885
down €3,885 (-177.2%), from -€2,192 to -€6,077
- Other operating charges +€747
up €747 (+169.5%), from €441 to €1,187
- Depreciation +€345
up €345 (+80.8%), from €427 to €773
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.
Cash bridge derived
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 | €13,981 | €7,343 | -€6,638 | -47.5% |
| Fixed assets | 21/28 | €331 | €1,002 | +€671 | +202.6% |
| Intangible fixed assets | 21 | €331 | €0 | -€331 | -100.0% |
| Tangible fixed assets | 22/27 | €0 | €1,002 | +€1,002 | |
| Furniture and vehicles | 24 | €0 | €1,002 | +€1,002 | |
| Current assets | 29/58 | €13,650 | €6,341 | -€7,309 | -53.5% |
| Amounts receivable within one year | 40/41 | €1,242 | €133 | -€1,109 | -89.3% |
| Trade receivables | 40 | €1,110 | €0 | -€1,110 | -100.0% |
| Other amounts receivable | 41 | €132 | €133 | +€1 | +0.7% |
| Cash at bank and in hand | 54/58 | €12,408 | €6,207 | -€6,200 | -50.0% |
| Total equity and liabilities | 10/49 | €13,981 | €7,343 | -€6,638 | -47.5% |
| Equity | 10/15 | -€1,403 | -€9,485 | -€8,082 | -576.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,995 | -€28,077 | -€8,082 | -40.4% |
| Amounts payable | 17/49 | €15,384 | €16,827 | +€1,443 | +9.4% |
| Amounts payable within one year | 42/48 | €15,384 | €16,827 | +€1,443 | +9.4% |
| Trade debts | 44 | €1,108 | €227 | -€881 | -79.5% |
| Suppliers | 440/4 | €1,108 | €227 | -€881 | -79.5% |
| Other amounts payable | 47/48 | €14,276 | €16,600 | +€2,324 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €773 | +€345 | +80.8% |
| Other operating charges | 640/8 | €441 | €1,187 | +€747 | +169.5% |
| Gross operating margin | 9900 | -€2,192 | -€6,077 | -€3,885 | -177.2% |
| Operating profit (loss) | 9901 | -€3,060 | -€8,037 | -€4,977 | -162.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €77 | €45 | -€32 | -41.6% |
| Recurring financial charges | 65 | €77 | €45 | -€32 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,137 | -€8,082 | -€4,945 | -157.6% |
| Profit (loss) for the period | 9904 | -€3,137 | -€8,082 | -€4,945 | -157.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,137 | -€8,082 | -€4,945 | -157.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.