Advies-ir: what changed
Advies-ir
Largest movements
- Cash +€30,497
up €30,497 (+349%), from €8,737 to €39,233
mainly Net result for the year (+€23,779) and Depreciation (+€22,037)
- Tangible fixed assets -€22,037
down €22,037 (-25.9%), from €85,096 to €63,059
of which Furniture and vehicles: -€11,349
- Receivables within one year +€5,398
up €5,398 (+5.7%), from €94,919 to €100,317
of which Other amounts receivable: +€29,896
- Reserves +€23,779
up €23,779 (+18.5%), from €128,805 to €152,584
- Current portion of long-term debt -€9,600
no longer reported in 2025 (was €9,600)
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Tax, wage and social debts +€4,547
up €4,547 (+76.4%), from €5,953 to €10,500
of which Remuneration and social security: +€3,706
- Gross operating margin -€86,460
down €86,460 (-58.7%), from €147,178 to €60,718
- Taxes -€19,958
down €19,958 (-66.5%), from €30,001 to €10,044
- Depreciation -€6,063
down €6,063 (-21.6%), from €28,100 to €22,037
- Financial income -€3,312
down €3,312 (-100.0%), from €3,312 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,871 | €202,609 | +€12,739 | +6.7% |
| Fixed assets | 21/28 | €85,096 | €63,059 | -€22,037 | -25.9% |
| Tangible fixed assets | 22/27 | €85,096 | €63,059 | -€22,037 | -25.9% |
| Land and buildings | 22 | €65,509 | €60,004 | -€5,505 | -8.4% |
| Plant, machinery and equipment | 23 | €5,183 | - | -€5,183 | |
| Furniture and vehicles | 24 | €14,403 | €3,055 | -€11,349 | -78.8% |
| Current assets | 29/58 | €104,775 | €139,551 | +€34,776 | +33.2% |
| Amounts receivable within one year | 40/41 | €94,919 | €100,317 | +€5,398 | +5.7% |
| Trade receivables | 40 | €38,210 | €13,713 | -€24,497 | -64.1% |
| Other amounts receivable | 41 | €56,709 | €86,604 | +€29,896 | +52.7% |
| Cash at bank and in hand | 54/58 | €8,737 | €39,233 | +€30,497 | +349% |
| Deferred charges and accrued income | 490/1 | €1,119 | - | -€1,119 | |
| Total equity and liabilities | 10/49 | €189,871 | €202,609 | +€12,739 | +6.7% |
| Equity | 10/15 | €167,231 | €191,010 | +€23,779 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €128,805 | €152,584 | +€23,779 | +18.5% |
| Distributable reserves | 133 | €128,805 | €152,584 | +€23,779 | +18.5% |
| Profit (loss) carried forward | 14 | €32,226 | €32,226 | = | 0.0% |
| Amounts payable | 17/49 | €22,640 | €11,600 | -€11,040 | -48.8% |
| Amounts payable within one year | 42/48 | €22,640 | €11,600 | -€11,040 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €9,600 | - | -€9,600 | |
| Trade debts | 44 | €2,087 | €1,100 | -€987 | -47.3% |
| Suppliers | 440/4 | €2,087 | €1,100 | -€987 | -47.3% |
| Taxes, remuneration and social security | 45 | €5,953 | €10,500 | +€4,547 | +76.4% |
| Taxes | 450/3 | €5,953 | €6,794 | +€841 | +14.1% |
| Remuneration and social security | 454/9 | - | €3,706 | +€3,706 | |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,100 | €22,037 | -€6,063 | -21.6% |
| Other operating charges | 640/8 | €5,079 | €4,626 | -€453 | -8.9% |
| Gross operating margin | 9900 | €147,178 | €60,718 | -€86,460 | -58.7% |
| Operating profit (loss) | 9901 | €113,999 | €34,055 | -€79,944 | -70.1% |
| Financial income | 75/76B | €3,312 | €0 | -€3,312 | -100.0% |
| Recurring financial income | 75 | €3,312 | €0 | -€3,312 | -100.0% |
| Financial charges | 65/66B | €441 | €232 | -€209 | -47.3% |
| Recurring financial charges | 65 | €441 | €232 | -€209 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €116,869 | €33,822 | -€83,046 | -71.1% |
| Income taxes | 67/77 | €30,001 | €10,044 | -€19,958 | -66.5% |
| Profit (loss) for the period | 9904 | €86,867 | €23,779 | -€63,089 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €86,867 | €23,779 | -€63,089 | -72.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.