ADVIESNET: 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.
ADVIESNET
Largest movements
- Current investments -€52,949
down €52,949 (-70.2%), from €75,450 to €22,501
- Tangible fixed assets -€8,502
down €8,502 (-4.8%), from €176,673 to €168,172
- Cash -€3,573
down €3,573 (-4.6%), from €77,870 to €74,298
mainly Contributions, distributions and other (-€91,417) and Receivables within one year (-€3,144)
- Reserves -€60,835
down €60,835 (-18.9%), from €321,098 to €260,262
- Financial income +€12,017
up €12,017 (+3956.3%), from €304 to €12,320
of which Non-recurring financial income: +€10,924
- Gross operating margin +€6,346
up €6,346 (+19.6%), from €32,346 to €38,692
- Taxes +€3,981
up €3,981 (+59.7%), from €6,664 to €10,645
- Financial charges -€1,780
down €1,780 (-96.0%), from €1,854 to €74
- Other operating charges -€1,400
down €1,400 (-53.6%), from €2,610 to €1,210
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.
Cash bridge derived
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 | €333,719 | €271,080 | -€62,639 | -18.8% |
| Fixed assets | 21/28 | €176,673 | €168,172 | -€8,502 | -4.8% |
| Tangible fixed assets | 22/27 | €176,673 | €168,172 | -€8,502 | -4.8% |
| Land and buildings | 22 | €176,673 | €168,172 | -€8,502 | -4.8% |
| Current assets | 29/58 | €157,046 | €102,908 | -€54,138 | -34.5% |
| Amounts receivable within one year | 40/41 | €2,287 | €5,431 | +€3,144 | +137.5% |
| Trade receivables | 40 | €2,287 | €5,431 | +€3,144 | +137.5% |
| Current investments | 50/53 | €75,450 | €22,501 | -€52,949 | -70.2% |
| Cash at bank and in hand | 54/58 | €77,870 | €74,298 | -€3,573 | -4.6% |
| Deferred charges and accrued income | 490/1 | €1,438 | €679 | -€760 | -52.8% |
| Total equity and liabilities | 10/49 | €333,719 | €271,080 | -€62,639 | -18.8% |
| Equity | 10/15 | €322,098 | €261,262 | -€60,835 | -18.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €321,098 | €260,262 | -€60,835 | -18.9% |
| Distributable reserves | 133 | €321,098 | €260,262 | -€60,835 | -18.9% |
| Amounts payable | 17/49 | €11,621 | €9,817 | -€1,804 | -15.5% |
| Amounts payable after more than one year | 17 | €6,300 | €6,300 | = | 0.0% |
| Other amounts payable | 178/9 | €6,300 | €6,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,321 | €3,517 | -€1,804 | -33.9% |
| Trade debts | 44 | €658 | €991 | +€333 | +50.6% |
| Suppliers | 440/4 | €658 | €991 | +€333 | +50.6% |
| Taxes, remuneration and social security | 45 | €3,175 | €2,526 | -€649 | -20.4% |
| Taxes | 450/3 | €3,175 | €2,526 | -€649 | -20.4% |
| Other amounts payable | 47/48 | €1,488 | €0 | -€1,488 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,502 | €8,502 | = | 0.0% |
| Other operating charges | 640/8 | €2,610 | €1,210 | -€1,400 | -53.6% |
| Gross operating margin | 9900 | €32,346 | €38,692 | +€6,346 | +19.6% |
| Operating profit (loss) | 9901 | €21,234 | €28,981 | +€7,746 | +36.5% |
| Financial income | 75/76B | €304 | €12,320 | +€12,017 | +3956.3% |
| Recurring financial income | 75 | €304 | €1,397 | +€1,093 | +359.8% |
| Non-recurring financial income | 76B | - | €10,924 | +€10,924 | |
| Financial charges | 65/66B | €1,854 | €74 | -€1,780 | -96.0% |
| Recurring financial charges | 65 | €1,854 | €74 | -€1,780 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €19,684 | €41,227 | +€21,543 | +109.4% |
| Income taxes | 67/77 | €6,664 | €10,645 | +€3,981 | +59.7% |
| Profit (loss) for the period | 9904 | €13,020 | €30,582 | +€17,562 | +134.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,020 | €30,582 | +€17,562 | +134.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.