AdviesA: 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.
AdviesA
Largest movements
- Cash +€13,333
up €13,333 (+94.6%), from €14,101 to €27,435
mainly Other debts (+€19,975) and Current investments (+€10,000)
- Current investments -€10,000
down €10,000 (-11.1%), from €90,000 to €80,000
- Tangible fixed assets -€7,146
down €7,146 (-16.1%), from €44,308 to €37,162
of which Land and buildings: -€6,758
- Other debts +€19,975
up €19,975 (+2398.0%), from €833 to €20,808
- Reserves -€17,811
down €17,811 (-13.6%), from €130,916 to €113,105
of which Distributable reserves: -€17,811
- Trade debts -€4,975
down €4,975 (-65.0%), from €7,656 to €2,681
- Gross operating margin -€7,533
down €7,533 (-29.6%), from €25,427 to €17,893
- Taxes -€2,312
down €2,312 (-51.3%), from €4,505 to €2,193
- Financial income -€1,509
down €1,509 (-54.8%), from €2,753 to €1,243
- Depreciation +€738
up €738 (+8.9%), from €8,323 to €9,062
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,623 | €157,038 | -€3,585 | -2.2% |
| Fixed assets | 21/28 | €44,308 | €37,162 | -€7,146 | -16.1% |
| Tangible fixed assets | 22/27 | €44,308 | €37,162 | -€7,146 | -16.1% |
| Land and buildings | 22 | €39,491 | €32,733 | -€6,758 | -17.1% |
| Plant, machinery and equipment | 23 | €4,817 | €2,900 | -€1,917 | -39.8% |
| Furniture and vehicles | 24 | - | €1,529 | +€1,529 | |
| Current assets | 29/58 | €116,315 | €119,875 | +€3,561 | +3.1% |
| Amounts receivable within one year | 40/41 | €10,302 | €10,916 | +€615 | +6.0% |
| Trade receivables | 40 | €9,007 | €6,687 | -€2,320 | -25.8% |
| Other amounts receivable | 41 | €1,295 | €4,229 | +€2,934 | +226.6% |
| Current investments | 50/53 | €90,000 | €80,000 | -€10,000 | -11.1% |
| Cash at bank and in hand | 54/58 | €14,101 | €27,435 | +€13,333 | +94.6% |
| Deferred charges and accrued income | 490/1 | €1,912 | €1,525 | -€387 | -20.3% |
| Total equity and liabilities | 10/49 | €160,623 | €157,038 | -€3,585 | -2.2% |
| Equity | 10/15 | €149,516 | €131,705 | -€17,811 | -11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,916 | €113,105 | -€17,811 | -13.6% |
| Tax-exempt reserves | 132 | €273 | €273 | = | 0.0% |
| Distributable reserves | 133 | €130,644 | €112,832 | -€17,811 | -13.6% |
| Amounts payable | 17/49 | €11,107 | €25,333 | +€14,226 | +128.1% |
| Amounts payable within one year | 42/48 | €11,107 | €25,333 | +€14,226 | +128.1% |
| Trade debts | 44 | €7,656 | €2,681 | -€4,975 | -65.0% |
| Suppliers | 440/4 | €7,656 | €2,681 | -€4,975 | -65.0% |
| Taxes, remuneration and social security | 45 | €2,618 | €1,844 | -€774 | -29.6% |
| Taxes | 450/3 | €378 | €528 | +€151 | +40.0% |
| Remuneration and social security | 454/9 | €2,240 | €1,315 | -€925 | -41.3% |
| Other amounts payable | 47/48 | €833 | €20,808 | +€19,975 | +2398.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,323 | €9,062 | +€738 | +8.9% |
| Other operating charges | 640/8 | €473 | €603 | +€130 | +27.5% |
| Gross operating margin | 9900 | €25,427 | €17,893 | -€7,533 | -29.6% |
| Operating profit (loss) | 9901 | €16,630 | €8,228 | -€8,402 | -50.5% |
| Financial income | 75/76B | €2,753 | €1,243 | -€1,509 | -54.8% |
| Recurring financial income | 75 | €2,753 | €1,243 | -€1,509 | -54.8% |
| Financial charges | 65/66B | €941 | €757 | -€184 | -19.6% |
| Recurring financial charges | 65 | €941 | €757 | -€184 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €18,442 | €8,715 | -€9,727 | -52.7% |
| Income taxes | 67/77 | €4,505 | €2,193 | -€2,312 | -51.3% |
| Profit (loss) for the period | 9904 | €13,937 | €6,522 | -€7,415 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,937 | €6,522 | -€7,415 | -53.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.