Advieswijzer: 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.
Advieswijzer
Largest movements
- Cash -€16,292
down €16,292 (-61.0%), from €26,716 to €10,424
mainly Other debts (-€13,949) and Receivables within one year (-€10,221)
- Receivables within one year +€10,221
up €10,221 (+142%), from €7,188 to €17,408
of which Trade receivables: +€8,221
- Other debts -€13,949
down €13,949 (-50.3%), from €27,720 to €13,770
- Profit (loss) carried forward +€10,960
new in 2025: €10,960
- Trade debts -€2,767
down €2,767 (-83.3%), from €3,323 to €557
- Gross operating margin -€21,234
down €21,234 (-60.8%), from €34,944 to €13,710
- Taxes -€3,888
down €3,888 (-73.7%), from €5,276 to €1,388
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 | €35,193 | €29,140 | -€6,053 | -17.2% |
| Fixed assets | 21/28 | €530 | €249 | -€281 | -53.0% |
| Tangible fixed assets | 22/27 | €530 | €249 | -€281 | -53.0% |
| Furniture and vehicles | 24 | €530 | €249 | -€281 | -53.0% |
| Current assets | 29/58 | €34,662 | €28,891 | -€5,771 | -16.6% |
| Amounts receivable within one year | 40/41 | €7,188 | €17,408 | +€10,221 | +142% |
| Trade receivables | 40 | €4,688 | €12,908 | +€8,221 | +175% |
| Other amounts receivable | 41 | €2,500 | €4,500 | +€2,000 | +80.0% |
| Cash at bank and in hand | 54/58 | €26,716 | €10,424 | -€16,292 | -61.0% |
| Deferred charges and accrued income | 490/1 | €759 | €1,059 | +€300 | +39.5% |
| Total equity and liabilities | 10/49 | €35,193 | €29,140 | -€6,053 | -17.2% |
| Equity | 10/15 | - | €10,960 | +€10,960 | |
| Profit (loss) carried forward | 14 | - | €10,960 | +€10,960 | |
| Amounts payable | 17/49 | €35,193 | €18,180 | -€17,013 | -48.3% |
| Amounts payable within one year | 42/48 | €35,193 | €18,180 | -€17,013 | -48.3% |
| Trade debts | 44 | €3,323 | €557 | -€2,767 | -83.3% |
| Suppliers | 440/4 | €3,323 | €557 | -€2,767 | -83.3% |
| Taxes, remuneration and social security | 45 | €4,150 | €3,853 | -€297 | -7.2% |
| Taxes | 450/3 | €2,850 | €3,853 | +€1,003 | +35.2% |
| Remuneration and social security | 454/9 | €1,300 | - | -€1,300 | |
| Other amounts payable | 47/48 | €27,720 | €13,770 | -€13,949 | -50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €281 | = | 0.0% |
| Other operating charges | 640/8 | €962 | €1,041 | +€79 | +8.2% |
| Gross operating margin | 9900 | €34,944 | €13,710 | -€21,234 | -60.8% |
| Operating profit (loss) | 9901 | €33,701 | €12,388 | -€21,313 | -63.2% |
| Financial income | 75/76B | €64 | - | -€64 | |
| Recurring financial income | 75 | €64 | - | -€64 | |
| Financial charges | 65/66B | €31 | €39 | +€8 | +24.4% |
| Recurring financial charges | 65 | €31 | €39 | +€8 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €33,734 | €12,349 | -€21,385 | -63.4% |
| Income taxes | 67/77 | €5,276 | €1,388 | -€3,888 | -73.7% |
| Profit (loss) for the period | 9904 | €28,457 | €10,960 | -€17,497 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,457 | €10,960 | -€17,497 | -61.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.