Advies Verkoop Training: what changed
What changed
Advies Verkoop Training
NACE 73.300, Public relations and communication consultancy
filed annual accounts (NBB)
Net result for the year
€13,055
2024 · €17,232-€4,177
Equity
€229,836
2024 · €216,780+€13,055
Cash
€986
2024 · €3,455-€2,469
Balance sheet total
€518,619
2024 · €503,992+€14,627
Largest movements
Assets
- Receivables within one year +€22,956
up €22,956 (+178%), from €12,862 to €35,817
of which Trade receivables: +€30,080
- Tangible fixed assets -€5,861
down €5,861 (-2.1%), from €279,197 to €273,336
of which Land and buildings: -€3,931
Equity and liabilities
- Debts after one year -€26,471
down €26,471 (-14.1%), from €188,341 to €161,870
- Tax, wage and social debts -€20,170
down €20,170 (-30.3%), from €66,466 to €46,297
of which Taxes: -€14,803
- Trade debts +€19,807
up €19,807 (+334%), from €5,934 to €25,741
- Short-term financial debts +€14,799
new in 2025: €14,799
- Profit (loss) carried forward +€13,055
up €13,055 (+6.6%), from €196,320 to €209,376
Income statement
- Gross operating margin -€16,413
down €16,413 (-12.8%), from €128,691 to €112,278
- Financial charges -€6,762
down €6,762 (-35.2%), from €19,211 to €12,449
- Depreciation -€4,812
down €4,812 (-17.0%), from €28,257 to €23,445
- Staff costs +€2,046
up €2,046 (+4.1%), from €49,504 to €51,550
- Taxes -€1,508
down €1,508 (-9.5%), from €15,931 to €14,423
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.
Result 2024
€17,232
Gross operating margin
-€16,413
Staff costs
-€2,046
Depreciation
+€4,812
Other operating charges
+€1,201
Financial income
-€1
Financial charges
+€6,762
Taxes
+€1,508
Result 2025
€13,055
raises the resultlowers the result
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.
From operations
+€21,881
Investment
-€17,584
Financing
-€6,766
Cash 2024
€3,455
From operations (derived)
+€21,881
Net result for the year
+€13,055
Depreciation
+€23,445
Receivables within one year
-€22,956
Trade debts
+€19,807
Tax, wage and social debts
-€20,170
Other debts
+€8,700
Investment (derived)
-€17,584
Investment in fixed assets (net)
-€17,584
Financing
-€6,766
Debts after one year
-€26,471
Current portion of long-term debt
+€4,906
Short-term financial debts
+€14,799
Cash 2025
€986
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €503,992 | €518,619 | +€14,627 | +2.9% |
| Fixed assets | 21/28 | €287,197 | €281,336 | -€5,861 | -2.0% |
| Tangible fixed assets | 22/27 | €279,197 | €273,336 | -€5,861 | -2.1% |
| Land and buildings | 22 | €271,540 | €267,610 | -€3,931 | -1.4% |
| Plant, machinery and equipment | 23 | €1,142 | €677 | -€466 | -40.8% |
| Furniture and vehicles | 24 | €3,305 | €2,245 | -€1,060 | -32.1% |
| Other tangible fixed assets | 26 | €3,209 | €2,805 | -€404 | -12.6% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €216,795 | €237,283 | +€20,487 | +9.5% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,862 | €35,817 | +€22,956 | +178% |
| Trade receivables | 40 | €5,737 | €35,817 | +€30,080 | +524% |
| Other amounts receivable | 41 | €7,124 | - | -€7,124 | |
| Cash at bank and in hand | 54/58 | €3,455 | €986 | -€2,469 | -71.5% |
| Deferred charges and accrued income | 490/1 | €479 | €479 | = | 0.0% |
| Total equity and liabilities | 10/49 | €503,992 | €518,619 | +€14,627 | +2.9% |
| Equity | 10/15 | €216,780 | €229,836 | +€13,055 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €196,320 | €209,376 | +€13,055 | +6.6% |
| Amounts payable | 17/49 | €287,212 | €288,783 | +€1,572 | +0.5% |
| Amounts payable after more than one year | 17 | €188,341 | €161,870 | -€26,471 | -14.1% |
| Financial debts | 170/4 | €188,341 | €161,870 | -€26,471 | -14.1% |
| Amounts payable within one year | 42/48 | €98,871 | €126,913 | +€28,042 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €26,471 | €31,376 | +€4,906 | +18.5% |
| Financial debts | 43 | - | €14,799 | +€14,799 | |
| Credit institutions | 430/8 | - | €14,799 | +€14,799 | |
| Trade debts | 44 | €5,934 | €25,741 | +€19,807 | +334% |
| Suppliers | 440/4 | €5,934 | €25,741 | +€19,807 | +334% |
| Taxes, remuneration and social security | 45 | €66,466 | €46,297 | -€20,170 | -30.3% |
| Taxes | 450/3 | €52,286 | €37,483 | -€14,803 | -28.3% |
| Remuneration and social security | 454/9 | €14,180 | €8,814 | -€5,366 | -37.8% |
| Other amounts payable | 47/48 | - | €8,700 | +€8,700 | |
| Non-recurring operating income | 76A | - | €11,515 | +€11,515 | |
| Remuneration, social security and pensions | 62 | €49,504 | €51,550 | +€2,046 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,257 | €23,445 | -€4,812 | -17.0% |
| Other operating charges | 640/8 | €4,269 | €3,069 | -€1,201 | -28.1% |
| Gross operating margin | 9900 | €128,691 | €112,278 | -€16,413 | -12.8% |
| Operating profit (loss) | 9901 | €46,661 | €34,215 | -€12,446 | -26.7% |
| Financial income | 75/76B | €5,713 | €5,712 | -€1 | 0.0% |
| Recurring financial income | 75 | €5,713 | €5,712 | -€1 | 0.0% |
| Financial charges | 65/66B | €19,211 | €12,449 | -€6,762 | -35.2% |
| Recurring financial charges | 65 | €19,211 | €12,449 | -€6,762 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €33,163 | €27,478 | -€5,685 | -17.1% |
| Income taxes | 67/77 | €15,931 | €14,423 | -€1,508 | -9.5% |
| Profit (loss) for the period | 9904 | €17,232 | €13,055 | -€4,177 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,232 | €13,055 | -€4,177 | -24.2% |
Next steps
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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 5 November 2026 via checked.be.