Adviespunt: 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.
Adviespunt
Largest movements
- Cash -€37,415
down €37,415 (-22.2%), from €168,448 to €131,033
mainly Contributions, distributions and other (-€138,000) and Other debts (-€47,759)
- Receivables within one year -€13,243
down €13,243 (-37.0%), from €35,826 to €22,583
- Other debts -€47,759
down €47,759 (-25.7%), from €186,000 to €138,241
- Trade debts -€4,007
down €4,007 (-88.9%), from €4,506 to €499
- Gross operating margin -€46,798
down €46,798 (-21.5%), from €217,164 to €170,366
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 | €210,384 | €159,840 | -€50,544 | -24.0% |
| Fixed assets | 21/28 | €1,746 | €1,714 | -€31 | -1.8% |
| Tangible fixed assets | 22/27 | €1,746 | €1,714 | -€31 | -1.8% |
| Plant, machinery and equipment | 23 | €1,096 | €1,552 | +€456 | +41.7% |
| Other tangible fixed assets | 26 | €650 | €163 | -€488 | -75.0% |
| Current assets | 29/58 | €208,638 | €158,126 | -€50,512 | -24.2% |
| Amounts receivable within one year | 40/41 | €35,826 | €22,583 | -€13,243 | -37.0% |
| Trade receivables | 40 | €35,826 | €22,583 | -€13,243 | -37.0% |
| Cash at bank and in hand | 54/58 | €168,448 | €131,033 | -€37,415 | -22.2% |
| Deferred charges and accrued income | 490/1 | €4,364 | €4,509 | +€145 | +3.3% |
| Total equity and liabilities | 10/49 | €210,384 | €159,840 | -€50,544 | -24.0% |
| Equity | 10/15 | €15,270 | €16,353 | +€1,083 | +7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,070 | €10,153 | +€1,083 | +11.9% |
| 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 | €7,210 | €8,293 | +€1,083 | +15.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €195,113 | €143,487 | -€51,626 | -26.5% |
| Amounts payable within one year | 42/48 | €195,113 | €143,487 | -€51,626 | -26.5% |
| Trade debts | 44 | €4,506 | €499 | -€4,007 | -88.9% |
| Suppliers | 440/4 | €4,506 | €499 | -€4,007 | -88.9% |
| Taxes, remuneration and social security | 45 | €4,607 | €4,747 | +€140 | +3.0% |
| Taxes | 450/3 | €127 | €179 | +€53 | +41.5% |
| Remuneration and social security | 454/9 | €4,480 | €4,568 | +€87 | +2.0% |
| Other amounts payable | 47/48 | €186,000 | €138,241 | -€47,759 | -25.7% |
| Remuneration, social security and pensions | 62 | €26,614 | €27,218 | +€604 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,399 | €1,281 | -€118 | -8.4% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €217,164 | €170,366 | -€46,798 | -21.5% |
| Operating profit (loss) | 9901 | €189,032 | €141,346 | -€47,686 | -25.2% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €45 | €54 | +€9 | +19.1% |
| Recurring financial charges | 65 | €45 | €54 | +€9 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €188,989 | €141,292 | -€47,696 | -25.2% |
| Income taxes | 67/77 | €2,127 | €2,210 | +€83 | +3.9% |
| Profit (loss) for the period | 9904 | €186,862 | €139,083 | -€47,779 | -25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €186,862 | €139,083 | -€47,779 | -25.6% |
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 18 October 2026 via checked.be.