ADVISE TRAINING & DEVELOPMENT: 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 TRAINING & DEVELOPMENT
Largest movements
- Cash +€8,128
up €8,128 (+47.6%), from €17,074 to €25,202
mainly Other debts (+€6,289) and Trade debts (+€2,783)
- Receivables within one year -€1,917
down €1,917 (-21.1%), from €9,066 to €7,149
of which Other amounts receivable: -€1,746
- Other debts +€6,289
new in 2025: €6,289
- Tax, wage and social debts -€5,561
down €5,561 (-98.8%), from €5,627 to €67
- Trade debts +€2,783
up €2,783 (+718%), from €387 to €3,170
- Profit (loss) carried forward +€2,522
new in 2025: €2,522
- Gross operating margin -€6,383
down €6,383 (-65.7%), from €9,712 to €3,329
- Purchases and services +€3,193
up €3,193 (+61.7%), from €5,178 to €8,371
- Turnover -€3,190
down €3,190 (-21.4%), from €14,890 to €11,700
- Taxes -€2,850
down €2,850 (-93.9%), from €3,036 to €186
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 | €26,141 | €32,351 | +€6,210 | +23.8% |
| Current assets | 29/58 | €26,141 | €32,351 | +€6,210 | +23.8% |
| Amounts receivable within one year | 40/41 | €9,066 | €7,149 | -€1,917 | -21.1% |
| Trade receivables | 40 | €7,320 | €7,149 | -€171 | -2.3% |
| Other amounts receivable | 41 | €1,746 | - | -€1,746 | |
| Cash at bank and in hand | 54/58 | €17,074 | €25,202 | +€8,128 | +47.6% |
| Total equity and liabilities | 10/49 | €26,141 | €32,351 | +€6,210 | +23.8% |
| Equity | 10/15 | €20,126 | €22,826 | +€2,700 | +13.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,626 | €17,804 | +€178 | +1.0% |
| Non-distributable reserves | 130/1 | €17,626 | - | -€17,626 | |
| Reserves not available under the articles | 1311 | €17,626 | - | -€17,626 | |
| Tax-exempt reserves | 132 | - | €17,804 | +€17,804 | |
| Profit (loss) carried forward | 14 | - | €2,522 | +€2,522 | |
| Amounts payable | 17/49 | €6,015 | €9,525 | +€3,510 | +58.4% |
| Amounts payable within one year | 42/48 | €6,015 | €9,525 | +€3,510 | +58.4% |
| Trade debts | 44 | €387 | €3,170 | +€2,783 | +718% |
| Suppliers | 440/4 | €387 | €3,170 | +€2,783 | +718% |
| Taxes, remuneration and social security | 45 | €5,627 | €67 | -€5,561 | -98.8% |
| Taxes | 450/3 | €5,627 | €67 | -€5,561 | -98.8% |
| Other amounts payable | 47/48 | - | €6,289 | +€6,289 | |
| Turnover | 70 | €14,890 | €11,700 | -€3,190 | -21.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,178 | €8,371 | +€3,193 | +61.7% |
| Other operating charges | 640/8 | €451 | €471 | +€20 | +4.4% |
| Gross operating margin | 9900 | €9,712 | €3,329 | -€6,383 | -65.7% |
| Operating profit (loss) | 9901 | €9,261 | €2,858 | -€6,403 | -69.1% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Non-recurring financial charges | 66B | €135 | - | -€135 | |
| Profit (loss) for the period before taxes | 9903 | €9,126 | €2,708 | -€6,418 | -70.3% |
| Income taxes | 67/77 | €3,036 | €186 | -€2,850 | -93.9% |
| Profit (loss) for the period | 9904 | €6,090 | €2,522 | -€3,568 | -58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,090 | €2,522 | -€3,568 | -58.6% |
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 18 October 2026 via checked.be.