ADVIMAGO TRAININGS CENTER: 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.
ADVIMAGO TRAININGS CENTER
Largest movements
- Receivables within one year -€25,445
down €25,445 (-96.2%), from €26,440 to €995
- Cash +€13,434
up €13,434 (+8.7%), from €155,292 to €168,726
mainly Accrued charges and deferred income (+€182,115) and Depreciation (+€30,414)
- Accrued charges and deferred income +€182,115
new in 2025: €182,115
- Profit (loss) carried forward -€128,436
down €128,436, from €111,641 to -€16,795
- Debts within one year -€62,347
down €62,347 (-28.4%), from €219,448 to €157,102
- Gross operating margin -€78,010
down €78,010 (-49.2%), from €158,566 to €80,556
- Depreciation +€8,092
up €8,092 (+36.3%), from €22,322 to €30,414
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 | €331,089 | €322,422 | -€8,668 | -2.6% |
| Fixed assets | 21/28 | €149,357 | €152,490 | +€3,133 | +2.1% |
| Tangible fixed assets | 22/27 | €149,357 | €152,490 | +€3,133 | +2.1% |
| Plant, machinery and equipment | 23 | €1,831 | €141 | -€1,690 | -92.3% |
| Furniture and vehicles | 24 | €10,213 | €25,915 | +€15,702 | +154% |
| Other tangible fixed assets | 26 | €137,313 | €126,434 | -€10,879 | -7.9% |
| Current assets | 29/58 | €181,732 | €169,931 | -€11,800 | -6.5% |
| Amounts receivable within one year | 40/41 | €26,440 | €995 | -€25,445 | -96.2% |
| Trade receivables | 40 | €26,440 | €995 | -€25,445 | -96.2% |
| Cash at bank and in hand | 54/58 | €155,292 | €168,726 | +€13,434 | +8.7% |
| Deferred charges and accrued income | 490/1 | - | €210 | +€210 | |
| Total equity and liabilities | 10/49 | €331,089 | €322,422 | -€8,668 | -2.6% |
| Equity | 10/15 | €111,641 | -€16,795 | -€128,436 | |
| Profit (loss) carried forward | 14 | €111,641 | -€16,795 | -€128,436 | |
| Amounts payable | 17/49 | €219,448 | €339,217 | +€119,768 | +54.6% |
| Amounts payable within one year | 42/48 | €219,448 | €157,102 | -€62,347 | -28.4% |
| Trade debts | 44 | €60,099 | €59,492 | -€607 | -1.0% |
| Suppliers | 440/4 | €60,099 | €59,492 | -€607 | -1.0% |
| Advances received on contracts in progress | 46 | €13,400 | - | -€13,400 | |
| Taxes, remuneration and social security | 45 | €11,961 | €3,925 | -€8,036 | -67.2% |
| Taxes | 450/3 | €5,808 | - | -€5,808 | |
| Remuneration and social security | 454/9 | €6,153 | €3,925 | -€2,228 | -36.2% |
| Accrued charges and deferred income | 492/3 | - | €182,115 | +€182,115 | |
| Remuneration, social security and pensions | 62 | €32,484 | €31,827 | -€657 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,322 | €30,414 | +€8,092 | +36.3% |
| Other operating charges | 640/8 | €207 | €134 | -€74 | -35.5% |
| Gross operating margin | 9900 | €158,566 | €80,556 | -€78,010 | -49.2% |
| Operating profit (loss) | 9901 | €103,553 | €18,182 | -€85,371 | -82.4% |
| Financial income | 75/76B | €280 | €310 | +€30 | +10.8% |
| Recurring financial income | 75 | €280 | €310 | +€30 | +10.8% |
| Financial charges | 65/66B | €435 | €963 | +€528 | +121% |
| Recurring financial charges | 65 | €435 | €963 | +€528 | +121% |
| Profit (loss) for the period before taxes | 9903 | €103,398 | €17,529 | -€85,869 | -83.0% |
| Profit (loss) for the period | 9904 | €103,398 | €17,529 | -€85,869 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,398 | €17,529 | -€85,869 | -83.0% |
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.