ADVIES MIA DEVOS: 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 MIA DEVOS
Largest movements
- Receivables within one year +€15,125
up €15,125 (+12.0%), from €126,408 to €141,533
of which Trade receivables: +€15,125
- Cash +€4,341
up €4,341 (+11.1%), from €39,103 to €43,444
mainly Net result for the year (+€20,264) and Depreciation (+€871)
- Reserves +€20,264
up €20,264 (+17.3%), from €116,988 to €137,252
- Other debts -€2,187
down €2,187 (-53.4%), from €4,097 to €1,910
No income-statement line moved by more than 1% of the activity.
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 | €166,897 | €185,492 | +€18,595 | +11.1% |
| Fixed assets | 21/28 | €1,387 | €516 | -€871 | -62.8% |
| Tangible fixed assets | 22/27 | €1,387 | €516 | -€871 | -62.8% |
| Plant, machinery and equipment | 23 | €1,387 | €516 | -€871 | -62.8% |
| Current assets | 29/58 | €165,510 | €184,977 | +€19,466 | +11.8% |
| Amounts receivable within one year | 40/41 | €126,408 | €141,533 | +€15,125 | +12.0% |
| Trade receivables | 40 | - | €15,125 | +€15,125 | |
| Other amounts receivable | 41 | €126,408 | €126,408 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €39,103 | €43,444 | +€4,341 | +11.1% |
| Total equity and liabilities | 10/49 | €166,897 | €185,492 | +€18,595 | +11.1% |
| Equity | 10/15 | €144,212 | €164,476 | +€20,264 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,988 | €137,252 | +€20,264 | +17.3% |
| Distributable reserves | 133 | €116,988 | €137,252 | +€20,264 | +17.3% |
| Profit (loss) carried forward | 14 | €8,625 | €8,625 | = | 0.0% |
| Amounts payable | 17/49 | €22,685 | €21,016 | -€1,669 | -7.4% |
| Amounts payable within one year | 42/48 | €10,741 | €9,072 | -€1,669 | -15.5% |
| Taxes, remuneration and social security | 45 | €6,644 | €7,161 | +€518 | +7.8% |
| Taxes | 450/3 | €6,644 | €7,161 | +€518 | +7.8% |
| Other amounts payable | 47/48 | €4,097 | €1,910 | -€2,187 | -53.4% |
| Accrued charges and deferred income | 492/3 | €11,944 | €11,944 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €871 | €871 | = | 0.0% |
| Gross operating margin | 9900 | €31,203 | €30,992 | -€211 | -0.7% |
| Operating profit (loss) | 9901 | €30,332 | €30,121 | -€211 | -0.7% |
| Financial income | 75/76B | €45 | €98 | +€52 | +116% |
| Recurring financial income | 75 | €45 | €98 | +€52 | +116% |
| Financial charges | 65/66B | €109 | €114 | +€5 | +4.1% |
| Recurring financial charges | 65 | €109 | €114 | +€5 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €30,267 | €30,105 | -€163 | -0.5% |
| Income taxes | 67/77 | €9,768 | €9,840 | +€72 | +0.7% |
| Profit (loss) for the period | 9904 | €20,499 | €20,264 | -€235 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,499 | €20,264 | -€235 | -1.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.