ADVISIO-CONSULT: 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.
ADVISIO-CONSULT
Largest movements
- Cash +€40,299
up €40,299 (+52.7%), from €76,471 to €116,770
mainly Receivables within one year (+€24,762) and Depreciation (+€22,473)
- Receivables within one year -€24,762
down €24,762 (-93.7%), from €26,425 to €1,663
of which Trade receivables: -€24,494
- Tangible fixed assets -€17,665
down €17,665 (-23.3%), from €75,708 to €58,044
of which Furniture and vehicles: -€15,570
- Reserves +€10,225
up €10,225 (+9.9%), from €103,487 to €113,712
- Debts after one year -€9,203
down €9,203 (-31.3%), from €29,406 to €20,202
- Trade debts -€7,883
down €7,883 (-77.9%), from €10,114 to €2,231
- Tax, wage and social debts -€6,676
down €6,676 (-37.5%), from €17,806 to €11,129
of which Taxes: -€6,394
- Other debts +€5,719
up €5,719 (+664%), from €861 to €6,581
- Gross operating margin -€21,842
down €21,842 (-29.3%), from €74,614 to €52,772
- Staff costs -€11,375
down €11,375 (-79.1%), from €14,382 to €3,007
- Taxes -€3,194
down €3,194 (-25.8%), from €12,373 to €9,179
- Depreciation +€980
up €980 (+4.6%), from €21,493 to €22,473
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 | €178,631 | €176,529 | -€2,102 | -1.2% |
| Fixed assets | 21/28 | €75,708 | €58,044 | -€17,665 | -23.3% |
| Tangible fixed assets | 22/27 | €75,708 | €58,044 | -€17,665 | -23.3% |
| Land and buildings | 22 | €12,678 | €9,974 | -€2,704 | -21.3% |
| Plant, machinery and equipment | 23 | €2,963 | €3,572 | +€609 | +20.5% |
| Furniture and vehicles | 24 | €60,067 | €44,497 | -€15,570 | -25.9% |
| Current assets | 29/58 | €102,922 | €118,485 | +€15,563 | +15.1% |
| Stocks and contracts in progress | 3 | €26 | €53 | +€26 | +100% |
| Stocks | 30/36 | €26 | €53 | +€26 | +100% |
| Amounts receivable within one year | 40/41 | €26,425 | €1,663 | -€24,762 | -93.7% |
| Trade receivables | 40 | €25,287 | €793 | -€24,494 | -96.9% |
| Other amounts receivable | 41 | €1,138 | €869 | -€268 | -23.6% |
| Cash at bank and in hand | 54/58 | €76,471 | €116,770 | +€40,299 | +52.7% |
| Total equity and liabilities | 10/49 | €178,631 | €176,529 | -€2,102 | -1.2% |
| Equity | 10/15 | €111,547 | €121,772 | +€10,225 | +9.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €103,487 | €113,712 | +€10,225 | +9.9% |
| Distributable reserves | 133 | €103,487 | €113,712 | +€10,225 | +9.9% |
| Amounts payable | 17/49 | €67,084 | €54,757 | -€12,327 | -18.4% |
| Amounts payable after more than one year | 17 | €29,406 | €20,202 | -€9,203 | -31.3% |
| Financial debts | 170/4 | €29,406 | €20,202 | -€9,203 | -31.3% |
| Amounts payable within one year | 42/48 | €37,678 | €29,144 | -€8,534 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €8,897 | €9,203 | +€306 | +3.4% |
| Trade debts | 44 | €10,114 | €2,231 | -€7,883 | -77.9% |
| Suppliers | 440/4 | €10,114 | €2,231 | -€7,883 | -77.9% |
| Taxes, remuneration and social security | 45 | €17,806 | €11,129 | -€6,676 | -37.5% |
| Taxes | 450/3 | €13,112 | €6,718 | -€6,394 | -48.8% |
| Remuneration and social security | 454/9 | €4,694 | €4,411 | -€282 | -6.0% |
| Other amounts payable | 47/48 | €861 | €6,581 | +€5,719 | +664% |
| Accrued charges and deferred income | 492/3 | - | €5,410 | +€5,410 | |
| Remuneration, social security and pensions | 62 | €14,382 | €3,007 | -€11,375 | -79.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,493 | €22,473 | +€980 | +4.6% |
| Other operating charges | 640/8 | €1,262 | €1,086 | -€176 | -14.0% |
| Gross operating margin | 9900 | €74,614 | €52,772 | -€21,842 | -29.3% |
| Operating profit (loss) | 9901 | €37,477 | €26,206 | -€11,271 | -30.1% |
| Financial income | 75/76B | €37 | €656 | +€619 | +1,659% |
| Recurring financial income | 75 | €37 | €656 | +€619 | +1,659% |
| Financial charges | 65/66B | €1,541 | €1,437 | -€104 | -6.7% |
| Recurring financial charges | 65 | €1,541 | €1,437 | -€104 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €35,973 | €25,425 | -€10,548 | -29.3% |
| Income taxes | 67/77 | €12,373 | €9,179 | -€3,194 | -25.8% |
| Profit (loss) for the period | 9904 | €23,600 | €16,246 | -€7,354 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,600 | €16,246 | -€7,354 | -31.2% |
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 17 October 2026 via checked.be.