AdviRe: 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.
AdviRe
Largest movements
- Cash -€26,546
down €26,546 (-31.6%), from €84,008 to €57,462
mainly Net result for the year (-€22,085) and Tax, wage and social debts (-€6,873)
- Tangible fixed assets -€9,710
down €9,710 (-26.1%), from €37,242 to €27,532
of which Furniture and vehicles: -€9,446
- Reserves -€22,085
down €22,085 (-26.9%), from €82,147 to €60,062
- Tax, wage and social debts -€6,873
down €6,873 (-74.6%), from €9,208 to €2,335
of which Taxes: -€3,903
- Trade debts -€2,552
no longer reported in 2025 (was €2,552)
- Accrued charges and deferred income -€2,271
down €2,271 (-79.8%), from €2,846 to €575
- Other debts -€1,682
down €1,682 (-5.0%), from €33,914 to €32,232
- Gross operating margin -€28,893
down €28,893, from €22,472 to -€6,420
- Depreciation +€9,000
up €9,000 (+1266.8%), from €710 to €9,710
- Taxes -€3,720
down €3,720 (-92.3%), from €4,029 to €309
- Financial charges -€984
down €984 (-16.2%), from €6,062 to €5,079
- Other operating charges -€503
down €503 (-33.3%), from €1,512 to €1,009
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,667 | €100,204 | -€35,463 | -26.1% |
| Fixed assets | 21/28 | €37,242 | €27,532 | -€9,710 | -26.1% |
| Tangible fixed assets | 22/27 | €37,242 | €27,532 | -€9,710 | -26.1% |
| Plant, machinery and equipment | 23 | €970 | €705 | -€264 | -27.3% |
| Furniture and vehicles | 24 | €36,273 | €26,827 | -€9,446 | -26.0% |
| Current assets | 29/58 | €98,425 | €72,672 | -€25,753 | -26.2% |
| Amounts receivable within one year | 40/41 | €14,417 | €15,211 | +€793 | +5.5% |
| Trade receivables | 40 | €8,939 | €11,520 | +€2,580 | +28.9% |
| Other amounts receivable | 41 | €5,478 | €3,691 | -€1,787 | -32.6% |
| Cash at bank and in hand | 54/58 | €84,008 | €57,462 | -€26,546 | -31.6% |
| Total equity and liabilities | 10/49 | €135,667 | €100,204 | -€35,463 | -26.1% |
| Equity | 10/15 | €87,147 | €65,062 | -€22,085 | -25.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €82,147 | €60,062 | -€22,085 | -26.9% |
| Distributable reserves | 133 | €82,147 | €60,062 | -€22,085 | -26.9% |
| Amounts payable | 17/49 | €48,520 | €35,142 | -€13,378 | -27.6% |
| Amounts payable within one year | 42/48 | €45,674 | €34,567 | -€11,107 | -24.3% |
| Trade debts | 44 | €2,552 | - | -€2,552 | |
| Suppliers | 440/4 | €2,552 | - | -€2,552 | |
| Taxes, remuneration and social security | 45 | €9,208 | €2,335 | -€6,873 | -74.6% |
| Taxes | 450/3 | €6,238 | €2,335 | -€3,903 | -62.6% |
| Remuneration and social security | 454/9 | €2,970 | - | -€2,970 | |
| Other amounts payable | 47/48 | €33,914 | €32,232 | -€1,682 | -5.0% |
| Accrued charges and deferred income | 492/3 | €2,846 | €575 | -€2,271 | -79.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €9,710 | +€9,000 | +1266.8% |
| Other operating charges | 640/8 | €1,512 | €1,009 | -€503 | -33.3% |
| Gross operating margin | 9900 | €22,472 | -€6,420 | -€28,893 | |
| Operating profit (loss) | 9901 | €20,250 | -€17,140 | -€37,389 | |
| Financial income | 75/76B | €1 | €442 | +€441 | +39707.2% |
| Recurring financial income | 75 | €1 | €442 | +€441 | +39707.2% |
| Financial charges | 65/66B | €6,062 | €5,079 | -€984 | -16.2% |
| Recurring financial charges | 65 | €6,062 | €5,079 | -€984 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €14,188 | -€21,776 | -€35,965 | |
| Income taxes | 67/77 | €4,029 | €309 | -€3,720 | -92.3% |
| Profit (loss) for the period | 9904 | €10,159 | -€22,085 | -€32,245 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,159 | -€22,085 | -€32,245 |
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 11 October 2026 via checked.be.