ADVIROSA: 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.
ADVIROSA
Largest movements
- Current investments +€125,000
up €125,000 (+18.6%), from €672,518 to €797,518
- Tangible fixed assets -€10,620
down €10,620 (-27.6%), from €38,533 to €27,913
of which Furniture and vehicles: -€9,939
- Reserves +€272,560
up €272,560 (+55.7%), from €489,686 to €762,245
of which Distributable reserves: +€272,560
- Other debts -€181,422
down €181,422 (-100.0%), from €181,422 to €0
- Tax, wage and social debts +€21,328
up €21,328 (+80.0%), from €26,669 to €47,997
- Gross operating margin +€230,537
up €230,537 (+150.7%), from €152,953 to €383,490
- Taxes +€62,898
up €62,898 (+106.6%), from €59,007 to €121,905
- Financial charges +€56,969
up €56,969, from -€56,546 to €423
- Financial income -€19,678
down €19,678 (-46.4%), from €42,372 to €22,693
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 | €842,695 | €956,109 | +€113,415 | +13.5% |
| Fixed assets | 21/28 | €38,533 | €27,913 | -€10,620 | -27.6% |
| Tangible fixed assets | 22/27 | €38,533 | €27,913 | -€10,620 | -27.6% |
| Plant, machinery and equipment | 23 | €2,122 | €1,442 | -€681 | -32.1% |
| Furniture and vehicles | 24 | €36,411 | €26,471 | -€9,939 | -27.3% |
| Current assets | 29/58 | €804,162 | €928,197 | +€124,034 | +15.4% |
| Amounts receivable within one year | 40/41 | €22,121 | €26,646 | +€4,525 | +20.5% |
| Trade receivables | 40 | €14,333 | €14,333 | = | 0.0% |
| Other amounts receivable | 41 | €7,788 | €12,313 | +€4,525 | +58.1% |
| Current investments | 50/53 | €672,518 | €797,518 | +€125,000 | +18.6% |
| Cash at bank and in hand | 54/58 | €104,368 | €97,946 | -€6,422 | -6.2% |
| Deferred charges and accrued income | 490/1 | €5,156 | €6,087 | +€931 | +18.1% |
| Total equity and liabilities | 10/49 | €842,695 | €956,109 | +€113,415 | +13.5% |
| Equity | 10/15 | €578,098 | €850,657 | +€272,560 | +47.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €489,686 | €762,245 | +€272,560 | +55.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €489,686 | €762,245 | +€272,560 | +55.7% |
| Profit (loss) carried forward | 14 | €76,012 | €76,012 | = | 0.0% |
| Provisions and deferred taxes | 16 | €49,870 | €49,870 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €49,870 | €49,870 | = | 0.0% |
| Pensions and similar obligations | 160 | €49,870 | €49,870 | = | 0.0% |
| Amounts payable | 17/49 | €214,727 | €55,582 | -€159,145 | -74.1% |
| Amounts payable within one year | 42/48 | €209,832 | €51,159 | -€158,673 | -75.6% |
| Financial debts | 43 | €6 | €0 | -€6 | -100.0% |
| Credit institutions | 430/8 | €6 | €0 | -€6 | -100.0% |
| Trade debts | 44 | €1,735 | €3,162 | +€1,427 | +82.2% |
| Suppliers | 440/4 | €1,735 | €3,162 | +€1,427 | +82.2% |
| Taxes, remuneration and social security | 45 | €26,669 | €47,997 | +€21,328 | +80.0% |
| Taxes | 450/3 | €26,669 | €47,997 | +€21,328 | +80.0% |
| Other amounts payable | 47/48 | €181,422 | €0 | -€181,422 | -100.0% |
| Accrued charges and deferred income | 492/3 | €4,896 | €4,424 | -€472 | -9.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,078 | €10,620 | -€2,458 | -18.8% |
| Other operating charges | 640/8 | €1,824 | €677 | -€1,148 | -62.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €152,953 | €383,490 | +€230,537 | +150.7% |
| Operating profit (loss) | 9901 | €138,051 | €372,194 | +€234,143 | +169.6% |
| Financial income | 75/76B | €42,372 | €22,693 | -€19,678 | -46.4% |
| Recurring financial income | 75 | €42,372 | €22,693 | -€19,678 | -46.4% |
| Financial charges | 65/66B | -€56,546 | €423 | +€56,969 | |
| Recurring financial charges | 65 | -€56,546 | €423 | +€56,969 | |
| Profit (loss) for the period before taxes | 9903 | €236,968 | €394,465 | +€157,496 | +66.5% |
| Income taxes | 67/77 | €59,007 | €121,905 | +€62,898 | +106.6% |
| Profit (loss) for the period | 9904 | €177,961 | €272,560 | +€94,598 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €177,961 | €272,560 | +€94,598 | +53.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.