Advise-IT: 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.
Advise-IT
Largest movements
- Current investments +€299,092
up €299,092 (+150%), from €200,000 to €499,092
- Cash -€208,586
down €208,586 (-35.9%), from €580,227 to €371,641
mainly Current investments (-€299,092) and Receivables after one year (-€175,000)
- Receivables after one year +€175,000
up €175,000 (+112%), from €156,000 to €331,000
- Tangible fixed assets -€40,914
down €40,914 (-7.9%), from €518,907 to €477,993
of which Furniture and vehicles: -€22,550
- Receivables within one year +€35,594
up €35,594 (+79.4%), from €44,805 to €80,399
of which Other amounts receivable: +€30,707
- Reserves +€290,200
up €290,200 (+24.7%), from €1.2m to €1.5m
- Debts after one year -€56,622
down €56,622 (-33.4%), from €169,618 to €112,996
- Tax, wage and social debts +€30,392
up €30,392 (+35.5%), from €85,506 to €115,898
- Gross operating margin -€103,110
down €103,110 (-18.3%), from €562,009 to €458,899
- Taxes -€33,714
down €33,714 (-20.8%), from €162,316 to €128,602
- Financial charges +€6,275
up €6,275 (+77.0%), from €8,144 to €14,419
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 | €1,502,529 | €1,762,941 | +€260,412 | +17.3% |
| Fixed assets | 21/28 | €518,907 | €477,993 | -€40,914 | -7.9% |
| Tangible fixed assets | 22/27 | €518,907 | €477,993 | -€40,914 | -7.9% |
| Land and buildings | 22 | €455,735 | €438,527 | -€17,208 | -3.8% |
| Plant, machinery and equipment | 23 | €8,720 | €7,564 | -€1,156 | -13.3% |
| Furniture and vehicles | 24 | €54,452 | €31,902 | -€22,550 | -41.4% |
| Current assets | 29/58 | €983,622 | €1,284,948 | +€301,326 | +30.6% |
| Amounts receivable after more than one year | 29 | €156,000 | €331,000 | +€175,000 | +112% |
| Other amounts receivable | 291 | €156,000 | €331,000 | +€175,000 | +112% |
| Amounts receivable within one year | 40/41 | €44,805 | €80,399 | +€35,594 | +79.4% |
| Trade receivables | 40 | €33,714 | €38,602 | +€4,887 | +14.5% |
| Other amounts receivable | 41 | €11,091 | €41,797 | +€30,707 | +277% |
| Current investments | 50/53 | €200,000 | €499,092 | +€299,092 | +150% |
| Cash at bank and in hand | 54/58 | €580,227 | €371,641 | -€208,586 | -35.9% |
| Deferred charges and accrued income | 490/1 | €2,590 | €2,816 | +€226 | +8.7% |
| Total equity and liabilities | 10/49 | €1,502,529 | €1,762,941 | +€260,412 | +17.3% |
| Equity | 10/15 | €1,180,495 | €1,470,738 | +€290,244 | +24.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,173,093 | €1,463,293 | +€290,200 | +24.7% |
| Distributable reserves | 133 | €1,173,093 | €1,463,293 | +€290,200 | +24.7% |
| Profit (loss) carried forward | 14 | €1,201 | €1,245 | +€44 | +3.6% |
| Amounts payable | 17/49 | €322,035 | €292,203 | -€29,832 | -9.3% |
| Amounts payable after more than one year | 17 | €169,618 | €112,996 | -€56,622 | -33.4% |
| Financial debts | 170/4 | €169,618 | €112,996 | -€56,622 | -33.4% |
| Amounts payable within one year | 42/48 | €152,416 | €179,207 | +€26,790 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €61,444 | €56,622 | -€4,822 | -7.8% |
| Trade debts | 44 | €5,466 | €6,687 | +€1,221 | +22.3% |
| Suppliers | 440/4 | €5,466 | €6,687 | +€1,221 | +22.3% |
| Taxes, remuneration and social security | 45 | €85,506 | €115,898 | +€30,392 | +35.5% |
| Taxes | 450/3 | €85,506 | €115,898 | +€30,392 | +35.5% |
| Non-recurring operating income | 76A | €117,381 | €0 | -€117,381 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,126 | €42,981 | -€3,145 | -6.8% |
| Other operating charges | 640/8 | €3,948 | €2,753 | -€1,195 | -30.3% |
| Gross operating margin | 9900 | €562,009 | €458,899 | -€103,110 | -18.3% |
| Operating profit (loss) | 9901 | €511,934 | €413,165 | -€98,769 | -19.3% |
| Financial income | 75/76B | €20,194 | €20,100 | -€94 | -0.5% |
| Recurring financial income | 75 | €20,194 | €20,100 | -€94 | -0.5% |
| Financial charges | 65/66B | €8,144 | €14,419 | +€6,275 | +77.0% |
| Recurring financial charges | 65 | €8,144 | €14,419 | +€6,275 | +77.0% |
| Profit (loss) for the period before taxes | 9903 | €523,984 | €418,846 | -€105,138 | -20.1% |
| Income taxes | 67/77 | €162,316 | €128,602 | -€33,714 | -20.8% |
| Profit (loss) for the period | 9904 | €361,668 | €290,244 | -€71,424 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €361,668 | €290,244 | -€71,424 | -19.7% |
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 16 October 2026 via checked.be.