AdviseIT: 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.
AdviseIT
Largest movements
- Current investments +€24,000
new in 2025: €24,000
- Cash +€3,364
up €3,364 (+23.5%), from €14,318 to €17,682
mainly Net result for the year (+€98,612) and Tax, wage and social debts (+€9,175)
- Receivables within one year -€1,470
down €1,470 (-6.2%), from €23,750 to €22,281
of which Other amounts receivable: -€6,987
- Deferred charges and accrued income -€966
down €966 (-100%), from €966 to €0
- Tangible fixed assets -€741
down €741 (-44.1%), from €1,681 to €940
- Profit (loss) carried forward +€21,079
new in 2025: €21,079
- Tax, wage and social debts +€9,175
up €9,175 (+72.4%), from €12,679 to €21,854
- Reserves -€7,467
down €7,467 (-100%), from €7,467 to €0
- Other debts +€2,904
up €2,904 (+510%), from €569 to €3,473
- Trade debts -€1,503
down €1,503 (-97.0%), from €1,550 to €47
- Gross operating margin +€29,516
up €29,516 (+28.2%), from €104,557 to €134,073
- Taxes +€11,581
up €11,581 (+52.1%), from €22,213 to €33,794
- Financial charges -€3,203
down €3,203 (-90.6%), from €3,536 to €333
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 | €40,866 | €65,053 | +€24,187 | +59.2% |
| Fixed assets | 21/28 | €1,831 | €1,090 | -€741 | -40.5% |
| Tangible fixed assets | 22/27 | €1,681 | €940 | -€741 | -44.1% |
| Other tangible fixed assets | 26 | €1,681 | €940 | -€741 | -44.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €39,035 | €63,963 | +€24,928 | +63.9% |
| Amounts receivable within one year | 40/41 | €23,750 | €22,281 | -€1,470 | -6.2% |
| Trade receivables | 40 | €16,763 | €22,281 | +€5,517 | +32.9% |
| Other amounts receivable | 41 | €6,987 | €0 | -€6,987 | -100% |
| Current investments | 50/53 | - | €24,000 | +€24,000 | |
| Cash at bank and in hand | 54/58 | €14,318 | €17,682 | +€3,364 | +23.5% |
| Deferred charges and accrued income | 490/1 | €966 | €0 | -€966 | -100% |
| Total equity and liabilities | 10/49 | €40,866 | €65,053 | +€24,187 | +59.2% |
| Equity | 10/15 | €26,067 | €39,679 | +€13,612 | +52.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,467 | €0 | -€7,467 | -100% |
| Distributable reserves | 133 | €7,467 | €0 | -€7,467 | -100% |
| Profit (loss) carried forward | 14 | - | €21,079 | +€21,079 | |
| Amounts payable | 17/49 | €14,798 | €25,374 | +€10,576 | +71.5% |
| Amounts payable within one year | 42/48 | €14,798 | €25,374 | +€10,576 | +71.5% |
| Trade debts | 44 | €1,550 | €47 | -€1,503 | -97.0% |
| Suppliers | 440/4 | €1,550 | €47 | -€1,503 | -97.0% |
| Taxes, remuneration and social security | 45 | €12,679 | €21,854 | +€9,175 | +72.4% |
| Taxes | 450/3 | €12,679 | €21,854 | +€9,175 | +72.4% |
| Other amounts payable | 47/48 | €569 | €3,473 | +€2,904 | +510% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €741 | +€370 | +100% |
| Other operating charges | 640/8 | €1,185 | €593 | -€592 | -49.9% |
| Gross operating margin | 9900 | €104,557 | €134,073 | +€29,516 | +28.2% |
| Operating profit (loss) | 9901 | €103,001 | €132,739 | +€29,738 | +28.9% |
| Financial income | 75/76B | €266 | €0 | -€266 | -100% |
| Recurring financial income | 75 | €266 | €0 | -€266 | -100% |
| Financial charges | 65/66B | €3,536 | €333 | -€3,203 | -90.6% |
| Recurring financial charges | 65 | €3,536 | €333 | -€3,203 | -90.6% |
| Profit (loss) for the period before taxes | 9903 | €99,731 | €132,406 | +€32,675 | +32.8% |
| Income taxes | 67/77 | €22,213 | €33,794 | +€11,581 | +52.1% |
| Profit (loss) for the period | 9904 | €77,518 | €98,612 | +€21,093 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,518 | €98,612 | +€21,093 | +27.2% |
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 14 October 2026 via checked.be.