ADVISION LEASE: 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.
ADVISION LEASE
Largest movements
- Cash -€122,265
down €122,265 (-41.8%), from €292,164 to €169,899
mainly Receivables within one year (-€112,669) and Other debts (-€33,542)
- Receivables within one year +€112,669
up €112,669 (+121%), from €92,973 to €205,642
of which Other amounts receivable: +€179,088
- Tangible fixed assets -€29,641
down €29,641 (-42.2%), from €70,175 to €40,534
of which Furniture and vehicles: -€21,957
- Other debts -€33,542
down €33,542 (-86.2%), from €38,917 to €5,374
- Reserves +€12,500
up €12,500 (+3.9%), from €317,706 to €330,206
of which Distributable reserves: +€12,500
- Current portion of long-term debt -€11,611
down €11,611 (-91.6%), from €12,674 to €1,063
- Gross operating margin -€56,682
down €56,682 (-51.2%), from €110,745 to €54,063
- Depreciation -€24,056
down €24,056 (-46.8%), from €51,395 to €27,339
- Taxes -€8,161
down €8,161 (-61.6%), from €13,244 to €5,082
- Financial charges -€4,503
down €4,503 (-86.3%), from €5,216 to €713
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 | €458,578 | €419,346 | -€39,232 | -8.6% |
| Fixed assets | 21/28 | €70,175 | €40,534 | -€29,641 | -42.2% |
| Tangible fixed assets | 22/27 | €70,175 | €40,534 | -€29,641 | -42.2% |
| Plant, machinery and equipment | 23 | €22,254 | €14,570 | -€7,684 | -34.5% |
| Furniture and vehicles | 24 | €45,421 | €23,464 | -€21,957 | -48.3% |
| Other tangible fixed assets | 26 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €388,403 | €378,812 | -€9,591 | -2.5% |
| Amounts receivable within one year | 40/41 | €92,973 | €205,642 | +€112,669 | +121% |
| Trade receivables | 40 | €72,214 | €5,795 | -€66,419 | -92.0% |
| Other amounts receivable | 41 | €20,759 | €199,847 | +€179,088 | +863% |
| Cash at bank and in hand | 54/58 | €292,164 | €169,899 | -€122,265 | -41.8% |
| Deferred charges and accrued income | 490/1 | €3,266 | €3,271 | +€5 | +0.1% |
| Total equity and liabilities | 10/49 | €458,578 | €419,346 | -€39,232 | -8.6% |
| Equity | 10/15 | €396,112 | €408,874 | +€12,762 | +3.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €317,706 | €330,206 | +€12,500 | +3.9% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €309,706 | €322,206 | +€12,500 | +4.0% |
| Profit (loss) carried forward | 14 | €16,406 | €16,668 | +€262 | +1.6% |
| Amounts payable | 17/49 | €62,466 | €10,472 | -€51,994 | -83.2% |
| Amounts payable after more than one year | 17 | €1,062 | - | -€1,062 | |
| Financial debts | 170/4 | €1,062 | - | -€1,062 | |
| Amounts payable within one year | 42/48 | €61,404 | €10,472 | -€50,932 | -82.9% |
| Current portion of amounts payable after more than one year | 42 | €12,674 | €1,063 | -€11,611 | -91.6% |
| Trade debts | 44 | €6,414 | €4,035 | -€2,379 | -37.1% |
| Suppliers | 440/4 | €6,414 | €4,035 | -€2,379 | -37.1% |
| Taxes, remuneration and social security | 45 | €3,400 | - | -€3,400 | |
| Taxes | 450/3 | €3,400 | - | -€3,400 | |
| Other amounts payable | 47/48 | €38,917 | €5,374 | -€33,542 | -86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,395 | €27,339 | -€24,056 | -46.8% |
| Other operating charges | 640/8 | €5,008 | €5,051 | +€43 | +0.9% |
| Non-recurring operating charges | 66A | - | €3,124 | +€3,124 | |
| Gross operating margin | 9900 | €110,745 | €54,063 | -€56,682 | -51.2% |
| Operating profit (loss) | 9901 | €54,342 | €18,549 | -€35,793 | -65.9% |
| Financial income | 75/76B | €4 | €8 | +€4 | +84.5% |
| Recurring financial income | 75 | €4 | €8 | +€4 | +84.5% |
| Financial charges | 65/66B | €5,216 | €713 | -€4,503 | -86.3% |
| Recurring financial charges | 65 | €5,216 | €713 | -€4,503 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €49,130 | €17,844 | -€31,286 | -63.7% |
| Income taxes | 67/77 | €13,244 | €5,082 | -€8,161 | -61.6% |
| Profit (loss) for the period | 9904 | €35,886 | €12,762 | -€23,125 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,886 | €12,762 | -€23,125 | -64.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.