ADVISIA: 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.
ADVISIA
Largest movements
- Receivables within one year -€24,255
down €24,255 (-11.9%), from €203,062 to €178,807
of which Other amounts receivable: -€25,443
- Other debts +€162,095
up €162,095, from €0 to €162,095
- Reserves -€155,299
down €155,299 (-85.6%), from €181,443 to €26,144
of which Distributable reserves: -€155,299
- Debts after one year -€18,341
down €18,341 (-17.5%), from €105,063 to €86,722
- Trade debts -€12,376
down €12,376 (-44.2%), from €27,983 to €15,607
- Gross operating margin +€7,923
up €7,923 (+58.9%), from €13,445 to €21,369
- Depreciation +€2,685
up €2,685 (+19.6%), from €13,724 to €16,409
- Taxes +€2,130
up €2,130 (+54.1%), from €3,936 to €6,066
- Financial income -€2,042
down €2,042 (-16.2%), from €12,627 to €10,585
- Financial charges -€1,507
down €1,507 (-26.8%), from €5,624 to €4,117
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 | €362,084 | €339,385 | -€22,699 | -6.3% |
| Fixed assets | 21/28 | €136,252 | €137,779 | +€1,527 | +1.1% |
| Tangible fixed assets | 22/27 | €136,187 | €137,713 | +€1,527 | +1.1% |
| Land and buildings | 22 | €126,216 | €132,399 | +€6,183 | +4.9% |
| Furniture and vehicles | 24 | €6,370 | €1,714 | -€4,656 | -73.1% |
| Other tangible fixed assets | 26 | €3,600 | €3,600 | = | 0.0% |
| Financial fixed assets | 28 | €66 | €66 | = | 0.0% |
| Current assets | 29/58 | €225,832 | €201,606 | -€24,226 | -10.7% |
| Amounts receivable within one year | 40/41 | €203,062 | €178,807 | -€24,255 | -11.9% |
| Trade receivables | 40 | €21,148 | €22,336 | +€1,188 | +5.6% |
| Other amounts receivable | 41 | €181,914 | €156,470 | -€25,443 | -14.0% |
| Current investments | 50/53 | €18,363 | €18,911 | +€548 | +3.0% |
| Cash at bank and in hand | 54/58 | €1,097 | €613 | -€484 | -44.1% |
| Deferred charges and accrued income | 490/1 | €3,310 | €3,275 | -€34 | -1.0% |
| Total equity and liabilities | 10/49 | €362,084 | €339,385 | -€22,699 | -6.3% |
| Equity | 10/15 | €195,331 | €40,031 | -€155,299 | -79.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €181,443 | €26,144 | -€155,299 | -85.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €181,443 | €26,144 | -€155,299 | -85.6% |
| Profit (loss) carried forward | 14 | €1,488 | €1,488 | = | 0.0% |
| Amounts payable | 17/49 | €166,753 | €299,354 | +€132,601 | +79.5% |
| Amounts payable after more than one year | 17 | €105,063 | €86,722 | -€18,341 | -17.5% |
| Financial debts | 170/4 | €105,063 | €86,722 | -€18,341 | -17.5% |
| Amounts payable within one year | 42/48 | €61,431 | €212,483 | +€151,053 | +246% |
| Current portion of amounts payable after more than one year | 42 | €19,359 | €19,356 | -€3 | 0.0% |
| Financial debts | 43 | €1,546 | €1,218 | -€328 | -21.2% |
| Credit institutions | 430/8 | €1,546 | €1,218 | -€328 | -21.2% |
| Trade debts | 44 | €27,983 | €15,607 | -€12,376 | -44.2% |
| Suppliers | 440/4 | €27,983 | €15,607 | -€12,376 | -44.2% |
| Taxes, remuneration and social security | 45 | €12,543 | €14,208 | +€1,665 | +13.3% |
| Taxes | 450/3 | €11,611 | €14,208 | +€2,597 | +22.4% |
| Remuneration and social security | 454/9 | €932 | €0 | -€932 | -100% |
| Other amounts payable | 47/48 | €0 | €162,095 | +€162,095 | |
| Accrued charges and deferred income | 492/3 | €260 | €148 | -€111 | -42.9% |
| Non-recurring operating income | 76A | €720 | €0 | -€720 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,724 | €16,409 | +€2,685 | +19.6% |
| Other operating charges | 640/8 | €3,161 | €3,205 | +€44 | +1.4% |
| Gross operating margin | 9900 | €13,445 | €21,369 | +€7,923 | +58.9% |
| Operating profit (loss) | 9901 | -€3,439 | €1,755 | +€5,194 | |
| Financial income | 75/76B | €12,627 | €10,585 | -€2,042 | -16.2% |
| Recurring financial income | 75 | €12,627 | €10,585 | -€2,042 | -16.2% |
| Financial charges | 65/66B | €5,624 | €4,117 | -€1,507 | -26.8% |
| Recurring financial charges | 65 | €5,624 | €4,117 | -€1,507 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €3,564 | €8,223 | +€4,659 | +131% |
| Income taxes | 67/77 | €3,936 | €6,066 | +€2,130 | +54.1% |
| Profit (loss) for the period | 9904 | -€372 | €2,157 | +€2,529 | |
| Profit (loss) for the period to be appropriated | 9905 | -€372 | €2,157 | +€2,529 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.