ADVISING: 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.
ADVISING
Largest movements
- Tangible fixed assets -€24,003
down €24,003 (-2.1%), from €1.2m to €1.1m
of which Land and buildings: -€23,644
- Profit (loss) carried forward -€15,392
down €15,392 (-20.7%), from -€74,349 to -€89,741
- Depreciation -€58,744
down €58,744 (-71.0%), from €82,747 to €24,003
- Gross operating margin +€1,779
up €1,779 (+17.2%), from €10,371 to €12,150
- Other operating charges +€1,490
up €1,490 (+76.7%), from €1,944 to €3,434
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.
Cash bridge derived
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 | €1,161,982 | €1,136,977 | -€25,005 | -2.2% |
| Fixed assets | 21/28 | €1,160,787 | €1,136,783 | -€24,003 | -2.1% |
| Tangible fixed assets | 22/27 | €1,160,787 | €1,136,783 | -€24,003 | -2.1% |
| Land and buildings | 22 | €1,157,526 | €1,133,882 | -€23,644 | -2.0% |
| Plant, machinery and equipment | 23 | €3,261 | €2,901 | -€359 | -11.0% |
| Current assets | 29/58 | €1,196 | €194 | -€1,002 | -83.8% |
| Amounts receivable within one year | 40/41 | €750 | - | -€750 | |
| Trade receivables | 40 | €750 | - | -€750 | |
| Cash at bank and in hand | 54/58 | €446 | €194 | -€252 | -56.5% |
| Total equity and liabilities | 10/49 | €1,161,982 | €1,136,977 | -€25,005 | -2.2% |
| Equity | 10/15 | -€72,349 | -€87,741 | -€15,392 | -21.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,349 | -€89,741 | -€15,392 | -20.7% |
| Amounts payable | 17/49 | €1,234,332 | €1,224,718 | -€9,613 | -0.8% |
| Amounts payable within one year | 42/48 | €1,234,332 | €1,224,355 | -€9,976 | -0.8% |
| Other amounts payable | 47/48 | €1,234,332 | €1,224,355 | -€9,976 | -0.8% |
| Accrued charges and deferred income | 492/3 | - | €363 | +€363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,747 | €24,003 | -€58,744 | -71.0% |
| Other operating charges | 640/8 | €1,944 | €3,434 | +€1,490 | +76.7% |
| Gross operating margin | 9900 | €10,371 | €12,150 | +€1,779 | +17.2% |
| Operating profit (loss) | 9901 | -€74,320 | -€15,288 | +€59,033 | +79.4% |
| Financial charges | 65/66B | €29 | €104 | +€76 | +264.4% |
| Recurring financial charges | 65 | €29 | €104 | +€76 | +264.4% |
| Profit (loss) for the period before taxes | 9903 | -€74,349 | -€15,392 | +€58,957 | +79.3% |
| Profit (loss) for the period | 9904 | -€74,349 | -€15,392 | +€58,957 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,349 | -€15,392 | +€58,957 | +79.3% |
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 9 October 2026 via checked.be.