ADVISERING EN MANAGEMENT: 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.
ADVISERING EN MANAGEMENT
Largest movements
- Cash +€40,864
up €40,864 (+903%), from €4,527 to €45,391
mainly Other debts (+€38,240) and Short-term financial debts (+€26,876)
- Tangible fixed assets +€20,784
up €20,784 (+69.4%), from €29,954 to €50,738
- Receivables within one year +€5,877
up €5,877 (+53.6%), from €10,963 to €16,840
of which Other amounts receivable: +€8,576
- Other debts +€38,240
up €38,240 (+1,125%), from €3,400 to €41,640
- Short-term financial debts +€26,876
up €26,876 (+116%), from €23,223 to €50,099
- Accrued charges and deferred income +€3,252
new in 2025: €3,252
- Tax, wage and social debts -€1,985
no longer reported in 2025 (was €1,985)
- Profit (loss) carried forward +€1,142
up €1,142 (+2.4%), from -€48,164 to -€47,022
- Gross operating margin +€5,512
up €5,512 (+10.8%), from €50,983 to €56,495
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 | €45,444 | €112,969 | +€67,525 | +149% |
| Fixed assets | 21/28 | €29,954 | €50,738 | +€20,784 | +69.4% |
| Tangible fixed assets | 22/27 | €29,954 | €50,738 | +€20,784 | +69.4% |
| Furniture and vehicles | 24 | €29,954 | €50,738 | +€20,784 | +69.4% |
| Current assets | 29/58 | €15,490 | €62,231 | +€46,741 | +302% |
| Amounts receivable within one year | 40/41 | €10,963 | €16,840 | +€5,877 | +53.6% |
| Trade receivables | 40 | €4,818 | €2,119 | -€2,699 | -56.0% |
| Other amounts receivable | 41 | €6,145 | €14,721 | +€8,576 | +140% |
| Cash at bank and in hand | 54/58 | €4,527 | €45,391 | +€40,864 | +903% |
| Total equity and liabilities | 10/49 | €45,444 | €112,969 | +€67,525 | +149% |
| Equity | 10/15 | €16,836 | €17,978 | +€1,142 | +6.8% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Capital | 10 | €65,000 | - | -€65,000 | |
| Issued capital | 100 | €65,000 | - | -€65,000 | |
| Profit (loss) carried forward | 14 | -€48,164 | -€47,022 | +€1,142 | +2.4% |
| Amounts payable | 17/49 | €28,608 | €94,991 | +€66,383 | +232% |
| Amounts payable within one year | 42/48 | €28,608 | €91,739 | +€63,131 | +221% |
| Financial debts | 43 | €23,223 | €50,099 | +€26,876 | +116% |
| Other loans | 439 | €23,223 | €50,099 | +€26,876 | +116% |
| Taxes, remuneration and social security | 45 | €1,985 | - | -€1,985 | |
| Taxes | 450/3 | €1,985 | - | -€1,985 | |
| Other amounts payable | 47/48 | €3,400 | €41,640 | +€38,240 | +1,125% |
| Accrued charges and deferred income | 492/3 | - | €3,252 | +€3,252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,014 | €10,978 | -€36 | -0.3% |
| Other operating charges | 640/8 | €35,958 | €35,561 | -€397 | -1.1% |
| Non-recurring operating charges | 66A | - | €6,721 | +€6,721 | |
| Gross operating margin | 9900 | €50,983 | €56,495 | +€5,512 | +10.8% |
| Operating profit (loss) | 9901 | €4,011 | €3,235 | -€776 | -19.3% |
| Financial charges | 65/66B | €2,000 | €1,673 | -€327 | -16.4% |
| Recurring financial charges | 65 | €2,000 | €1,673 | -€327 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €2,011 | €1,562 | -€449 | -22.3% |
| Income taxes | 67/77 | €543 | €420 | -€123 | -22.7% |
| Profit (loss) for the period | 9904 | €1,468 | €1,142 | -€326 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,468 | €1,142 | -€326 | -22.2% |
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 26 October 2026 via checked.be.