ADVIESBUREAU MODUS OPERANDI: 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.
ADVIESBUREAU MODUS OPERANDI
Largest movements
- Receivables within one year +€43,711
up €43,711 (+79.8%), from €54,764 to €98,475
of which Other amounts receivable: +€58,149
- Cash -€21,127
down €21,127 (-91.8%), from €23,023 to €1,896
mainly Receivables within one year (-€43,711) and Investment in fixed assets (net) (-€7,959)
- Tangible fixed assets +€5,822
up €5,822 (+248%), from €2,351 to €8,172
of which Furniture and vehicles: +€5,992
- Profit (loss) carried forward +€24,411
up €24,411 (+38.8%), from -€62,850 to -€38,439
- Trade debts +€2,662
up €2,662 (+446%), from €597 to €3,259
- Tax, wage and social debts +€1,332
up €1,332 (+11.1%), from €11,963 to €13,295
- Gross operating margin -€21,001
down €21,001 (-38.1%), from €55,193 to €34,192
- Financial income +€4,536
up €4,536 (+45,363,900%), from €0 to €4,536
- Depreciation +€1,509
up €1,509 (+240%), from €629 to €2,137
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 | €80,138 | €108,543 | +€28,405 | +35.4% |
| Fixed assets | 21/28 | €2,351 | €8,172 | +€5,822 | +248% |
| Tangible fixed assets | 22/27 | €2,351 | €8,172 | +€5,822 | +248% |
| Plant, machinery and equipment | 23 | €1,591 | €1,420 | -€170 | -10.7% |
| Furniture and vehicles | 24 | €760 | €6,752 | +€5,992 | +789% |
| Current assets | 29/58 | €77,787 | €100,370 | +€22,583 | +29.0% |
| Amounts receivable within one year | 40/41 | €54,764 | €98,475 | +€43,711 | +79.8% |
| Trade receivables | 40 | €16,253 | €1,815 | -€14,439 | -88.8% |
| Other amounts receivable | 41 | €38,511 | €96,660 | +€58,149 | +151% |
| Cash at bank and in hand | 54/58 | €23,023 | €1,896 | -€21,127 | -91.8% |
| Total equity and liabilities | 10/49 | €80,138 | €108,543 | +€28,405 | +35.4% |
| Equity | 10/15 | -€44,922 | -€20,511 | +€24,411 | +54.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,728 | €11,728 | = | 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% |
| Distributable reserves | 133 | €9,868 | €9,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,850 | -€38,439 | +€24,411 | +38.8% |
| Provisions and deferred taxes | 16 | €112,500 | €112,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €112,500 | €112,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €112,500 | €112,500 | = | 0.0% |
| Amounts payable | 17/49 | €12,560 | €16,553 | +€3,994 | +31.8% |
| Amounts payable within one year | 42/48 | €12,560 | €16,553 | +€3,994 | +31.8% |
| Trade debts | 44 | €597 | €3,259 | +€2,662 | +446% |
| Suppliers | 440/4 | €597 | €3,259 | +€2,662 | +446% |
| Taxes, remuneration and social security | 45 | €11,963 | €13,295 | +€1,332 | +11.1% |
| Taxes | 450/3 | €11,963 | €13,295 | +€1,332 | +11.1% |
| Non-recurring operating income | 76A | €5,456 | €5,456 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €629 | €2,137 | +€1,509 | +240% |
| Other operating charges | 640/8 | €1,060 | €679 | -€381 | -35.9% |
| Gross operating margin | 9900 | €55,193 | €34,192 | -€21,001 | -38.1% |
| Operating profit (loss) | 9901 | €53,504 | €31,375 | -€22,129 | -41.4% |
| Financial income | 75/76B | €0 | €4,536 | +€4,536 | +45,363,900% |
| Recurring financial income | 75 | €0 | €4,536 | +€4,536 | +45,363,900% |
| Financial charges | 65/66B | €256 | €148 | -€109 | -42.4% |
| Recurring financial charges | 65 | €256 | €148 | -€109 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €53,248 | €35,764 | -€17,484 | -32.8% |
| Income taxes | 67/77 | €11,846 | €11,353 | -€493 | -4.2% |
| Profit (loss) for the period | 9904 | €41,402 | €24,411 | -€16,990 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,402 | €24,411 | -€16,990 | -41.0% |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.