ADVIPRO: 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.
What changed
ADVIPRO
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€691,699
2024 · €2.2m-€1.5m
Equity
€4.3m
2024 · €13.3m-€9.1m
Cash
€590,887
2024 · €366,488+€224,399
Balance sheet total
€7.4m
2024 · €16.1m-€8.7m
Largest movements
Assets
- Receivables within one year -€8.9m
down €8.9m (-59.6%), from €14.9m to €6.0m
of which Other amounts receivable: -€8.9m
- Cash +€224,399
up €224,399 (+61.2%), from €366,488 to €590,887
mainly Receivables within one year (+€8.9m) and Net result for the year (+€691,699)
Equity and liabilities
- Reserves -€9.1m
down €9.1m (-68.4%), from €13.2m to €4.2m
- Tax, wage and social debts +€471,949
up €471,949 (+25.8%), from €1.8m to €2.3m
of which Taxes: +€440,864
Income statement
- Staff costs +€556,559
up €556,559 (+5.9%), from €9.4m to €10.0m
- Turnover -€359,499
down €359,499 (-2.3%), from €15.5m to €15.1m
- Goods and materials +€281,166
up €281,166 (+162.1%), from €173,469 to €454,635
- Taxes -€235,403
down €235,403 (-31.7%), from €742,034 to €506,631
of which Taxes: -€238,540
- Financial income -€211,499
down €211,499 (-78.0%), from €271,291 to €59,792
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.
Result 2024
€2.2m
Turnover
-€359,499
Other operating income
-€53,008
Goods and materials
-€281,166
Services and other goods
-€150,992
Staff costs
-€556,559
Depreciation
-€62,471
Other operating charges
+€21,886
Other operating items
-€5,812
Financial income
-€211,499
Financial charges
-€38,169
Taxes
+€235,403
Result 2025
€691,699
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.
From operations
+€10.1m
Investment
-€166,181
Financing
-€9.7m
Cash 2024
€366,488
From operations (derived)
+€10.1m
Net result for the year
+€691,699
Depreciation
+€219,078
Receivables within one year
+€8.9m
Smaller working-capital items
-€5,556
Trade debts
-€133,770
Tax, wage and social debts
+€471,949
Investment (derived)
-€166,181
Investment in fixed assets (net)
-€166,181
Financing
-€9.7m
Contributions, distributions and other
-€9.7m
Cash 2025
€590,887
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,106,132 | €7,392,935 | -€8.7m | -54.1% |
| Fixed assets | 21/28 | €801,652 | €748,754 | -€52,897 | -6.6% |
| Intangible fixed assets | 21 | €7,221 | €78,114 | +€70,893 | +981.7% |
| Tangible fixed assets | 22/27 | €784,430 | €660,640 | -€123,790 | -15.8% |
| Land and buildings | 22 | €268,628 | €272,146 | +€3,518 | +1.3% |
| Plant, machinery and equipment | 23 | €33,417 | €14,704 | -€18,713 | -56.0% |
| Furniture and vehicles | 24 | €414,885 | €315,375 | -€99,510 | -24.0% |
| Other tangible fixed assets | 26 | €67,500 | €58,415 | -€9,085 | -13.5% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Affiliated companies | 280/1 | €10,000 | €10,000 | = | 0.0% |
| Participating interests | 280 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €15,304,481 | €6,644,181 | -€8.7m | -56.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €14,923,216 | €6,034,280 | -€8.9m | -59.6% |
| Trade receivables | 40 | €4,121,815 | €4,166,664 | +€44,849 | +1.1% |
| Other amounts receivable | 41 | €10,801,401 | €1,867,616 | -€8.9m | -82.7% |
| Cash at bank and in hand | 54/58 | €366,488 | €590,887 | +€224,399 | +61.2% |
| Deferred charges and accrued income | 490/1 | €14,777 | €19,014 | +€4,237 | +28.7% |
| Total equity and liabilities | 10/49 | €16,106,132 | €7,392,935 | -€8.7m | -54.1% |
| Equity | 10/15 | €13,324,871 | €4,274,813 | -€9.1m | -67.9% |
| Contributions | 10/11 | €95,122 | €95,122 | = | 0.0% |
| Reserves | 13 | €13,229,749 | €4,179,691 | -€9.1m | -68.4% |
| Distributable reserves | 133 | €13,229,749 | €4,179,691 | -€9.1m | -68.4% |
| Amounts payable | 17/49 | €2,781,261 | €3,118,122 | +€336,860 | +12.1% |
| Amounts payable within one year | 42/48 | €2,781,261 | €3,118,122 | +€336,860 | +12.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €952,973 | €819,203 | -€133,770 | -14.0% |
| Suppliers | 440/4 | €952,973 | €819,203 | -€133,770 | -14.0% |
| Taxes, remuneration and social security | 45 | €1,826,791 | €2,298,741 | +€471,949 | +25.8% |
| Taxes | 450/3 | €740,333 | €1,181,197 | +€440,864 | +59.5% |
| Remuneration and social security | 454/9 | €1,086,458 | €1,117,544 | +€31,086 | +2.9% |
| Other amounts payable | 47/48 | €1,497 | €178 | -€1,319 | -88.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €16,041,380 | €15,634,734 | -€406,646 | -2.5% |
| Turnover | 70 | €15,474,973 | €15,115,474 | -€359,499 | -2.3% |
| Other operating income | 74 | €566,391 | €513,383 | -€53,008 | -9.4% |
| Non-recurring operating income | 76A | €17 | €5,877 | +€5,860 | +35071.6% |
| Operating charges | 60/66A | €13,248,284 | €14,289,258 | +€1.0m | +7.9% |
| Goods for resale, raw materials and consumables | 60 | €173,469 | €454,635 | +€281,166 | +162.1% |
| Purchases | 600/8 | €173,469 | €454,635 | +€281,166 | +162.1% |
| Services and other goods | 61 | €3,445,503 | €3,596,495 | +€150,992 | +4.4% |
| Remuneration, social security and pensions | 62 | €9,440,371 | €9,996,930 | +€556,559 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,607 | €219,078 | +€62,471 | +39.9% |
| Other operating charges | 640/8 | €32,333 | €10,447 | -€21,886 | -67.7% |
| Non-recurring operating charges | 66A | - | €11,673 | +€11,673 | |
| Operating profit (loss) | 9901 | €2,793,097 | €1,345,476 | -€1.4m | -51.8% |
| Financial income | 75/76B | €271,291 | €59,792 | -€211,499 | -78.0% |
| Recurring financial income | 75 | €271,291 | €59,792 | -€211,499 | -78.0% |
| Income from financial fixed assets | 750 | €0 | €48,238 | +€48,238 | |
| Income from current assets | 751 | €268,335 | €11,287 | -€257,049 | -95.8% |
| Other financial income | 752/9 | €2,955 | €268 | -€2,688 | -90.9% |
| Financial charges | 65/66B | €168,769 | €206,938 | +€38,169 | +22.6% |
| Recurring financial charges | 65 | €168,769 | €206,938 | +€38,169 | +22.6% |
| Debt charges | 650 | €167,088 | €203,972 | +€36,884 | +22.1% |
| Other financial charges | 652/9 | €1,680 | €2,966 | +€1,285 | +76.5% |
| Profit (loss) for the period before taxes | 9903 | €2,895,619 | €1,198,330 | -€1.7m | -58.6% |
| Income taxes | 67/77 | €742,034 | €506,631 | -€235,403 | -31.7% |
| Taxes | 670/3 | €745,170 | €506,631 | -€238,540 | -32.0% |
| Tax adjustments and reversals of tax provisions | 77 | €3,136 | €0 | -€3,136 | -100.0% |
| Profit (loss) for the period | 9904 | €2,153,585 | €691,699 | -€1.5m | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,153,585 | €691,699 | -€1.5m | -67.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.