ADVIKA: 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.
ADVIKA
Largest movements
- Stocks and contracts +€335,000
new in 2025: €335,000
- Tangible fixed assets -€104,393
down €104,393 (-83.5%), from €125,062 to €20,668
of which Other tangible fixed assets: -€58,720
- Cash -€82,954
down €82,954 (-93.0%), from €89,168 to €6,215
mainly Stocks and contracts (-€335,000) and Current portion of long-term debt (-€11,169)
- Reserves +€152,397
up €152,397 (+82.8%), from €184,020 to €336,416
of which Distributable reserves: +€152,397
- Tax, wage and social debts +€13,742
up €13,742 (+918%), from €1,498 to €15,240
- Current portion of long-term debt -€11,169
no longer reported in 2025 (was €11,169)
- Debts after one year -€9,672
no longer reported in 2025 (was €9,672)
- Gross operating margin +€211,716
up €211,716 (+571%), from €37,078 to €248,795
- Taxes +€72,787
up €72,787 (+1,439%), from €5,057 to €77,844
- Depreciation -€8,398
down €8,398 (-39.0%), from €21,518 to €13,120
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 | €225,545 | €370,482 | +€144,937 | +64.3% |
| Fixed assets | 21/28 | €125,149 | €20,668 | -€104,480 | -83.5% |
| Tangible fixed assets | 22/27 | €125,062 | €20,668 | -€104,393 | -83.5% |
| Land and buildings | 22 | €33,876 | - | -€33,876 | |
| Plant, machinery and equipment | 23 | €396 | €297 | -€99 | -25.0% |
| Furniture and vehicles | 24 | €15,176 | €20,371 | +€5,195 | +34.2% |
| Leasing and similar rights | 25 | €16,894 | - | -€16,894 | |
| Other tangible fixed assets | 26 | €58,720 | - | -€58,720 | |
| Financial fixed assets | 28 | €87 | - | -€87 | |
| Current assets | 29/58 | €100,397 | €349,813 | +€249,417 | +248% |
| Stocks and contracts in progress | 3 | - | €335,000 | +€335,000 | |
| Stocks | 30/36 | - | €335,000 | +€335,000 | |
| Amounts receivable within one year | 40/41 | €11,228 | €8,599 | -€2,630 | -23.4% |
| Trade receivables | 40 | €2,857 | - | -€2,857 | |
| Other amounts receivable | 41 | €8,371 | €8,599 | +€227 | +2.7% |
| Cash at bank and in hand | 54/58 | €89,168 | €6,215 | -€82,954 | -93.0% |
| Total equity and liabilities | 10/49 | €225,545 | €370,482 | +€144,937 | +64.3% |
| Equity | 10/15 | €202,612 | €355,008 | +€152,397 | +75.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €184,020 | €336,416 | +€152,397 | +82.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €182,161 | €334,557 | +€152,397 | +83.7% |
| Amounts payable | 17/49 | €22,933 | €15,473 | -€7,460 | -32.5% |
| Amounts payable after more than one year | 17 | €9,672 | - | -€9,672 | |
| Financial debts | 170/4 | €9,672 | - | -€9,672 | |
| Amounts payable within one year | 42/48 | €13,225 | €15,473 | +€2,248 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €11,169 | - | -€11,169 | |
| Trade debts | 44 | €558 | €234 | -€325 | -58.1% |
| Suppliers | 440/4 | €558 | €234 | -€325 | -58.1% |
| Taxes, remuneration and social security | 45 | €1,498 | €15,240 | +€13,742 | +918% |
| Taxes | 450/3 | €1,498 | €15,240 | +€13,742 | +918% |
| Accrued charges and deferred income | 492/3 | €37 | - | -€37 | |
| Non-recurring operating income | 76A | - | €229,575 | +€229,575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,518 | €13,120 | -€8,398 | -39.0% |
| Other operating charges | 640/8 | €3,745 | €4,747 | +€1,002 | +26.8% |
| Gross operating margin | 9900 | €37,078 | €248,795 | +€211,716 | +571% |
| Operating profit (loss) | 9901 | €11,816 | €230,927 | +€219,112 | +1,854% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €975 | €696 | -€279 | -28.6% |
| Recurring financial charges | 65 | €975 | €696 | -€279 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €10,841 | €230,240 | +€219,400 | +2,024% |
| Income taxes | 67/77 | €5,057 | €77,844 | +€72,787 | +1,439% |
| Profit (loss) for the period | 9904 | €5,784 | €152,397 | +€146,612 | +2,535% |
| Profit (loss) for the period to be appropriated | 9905 | €5,784 | €152,397 | +€146,612 | +2,535% |
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.