ADVISIS: 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.
ADVISIS
Largest movements
- Cash +€22,161
up €22,161 (+2,005%), from €1,105 to €23,266
mainly Depreciation (+€14,869) and Accrued charges and deferred income (+€7,859)
- Tangible fixed assets -€7,851
down €7,851 (-33.8%), from €23,242 to €15,391
of which Furniture and vehicles: -€6,905
- Intangible fixed assets -€7,018
down €7,018 (-21.3%), from €32,895 to €25,877
- Receivables within one year -€1,697
down €1,697 (-100%), from €1,697 to €0
of which Other amounts receivable: -€1,697
- Accrued charges and deferred income +€7,859
up €7,859 (+15,941%), from €49 to €7,908
- Profit (loss) carried forward -€5,535
down €5,535 (-26.0%), from -€21,288 to -€26,822
- Tax, wage and social debts +€2,323
up €2,323 (+718%), from €323 to €2,646
- Debts after one year +€1,015
up €1,015 (+1.3%), from €77,332 to €78,347
- Gross operating margin +€15,073
up €15,073, from -€4,684 to €10,389
- Depreciation +€4,987
up €4,987 (+50.5%), from €9,882 to €14,869
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 | €61,808 | €67,553 | +€5,745 | +9.3% |
| Fixed assets | 21/28 | €56,137 | €41,268 | -€14,869 | -26.5% |
| Intangible fixed assets | 21 | €32,895 | €25,877 | -€7,018 | -21.3% |
| Tangible fixed assets | 22/27 | €23,242 | €15,391 | -€7,851 | -33.8% |
| Furniture and vehicles | 24 | €20,293 | €13,388 | -€6,905 | -34.0% |
| Other tangible fixed assets | 26 | €2,949 | €2,003 | -€946 | -32.1% |
| Current assets | 29/58 | €5,671 | €26,285 | +€20,614 | +364% |
| Amounts receivable within one year | 40/41 | €1,697 | €0 | -€1,697 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,697 | €0 | -€1,697 | -100% |
| Cash at bank and in hand | 54/58 | €1,105 | €23,266 | +€22,161 | +2,005% |
| Deferred charges and accrued income | 490/1 | €2,868 | €3,019 | +€151 | +5.3% |
| Total equity and liabilities | 10/49 | €61,808 | €67,553 | +€5,745 | +9.3% |
| Equity | 10/15 | -€16,288 | -€21,822 | -€5,535 | -34.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,288 | -€26,822 | -€5,535 | -26.0% |
| Amounts payable | 17/49 | €78,096 | €89,375 | +€11,280 | +14.4% |
| Amounts payable after more than one year | 17 | €77,332 | €78,347 | +€1,015 | +1.3% |
| Other amounts payable | 178/9 | €77,332 | €78,347 | +€1,015 | +1.3% |
| Amounts payable within one year | 42/48 | €715 | €3,120 | +€2,406 | +337% |
| Trade debts | 44 | €391 | €474 | +€83 | +21.2% |
| Suppliers | 440/4 | €391 | €474 | +€83 | +21.2% |
| Taxes, remuneration and social security | 45 | €323 | €2,646 | +€2,323 | +718% |
| Taxes | 450/3 | €323 | €2,646 | +€2,323 | +718% |
| Accrued charges and deferred income | 492/3 | €49 | €7,908 | +€7,859 | +15,941% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,882 | €14,869 | +€4,987 | +50.5% |
| Other operating charges | 640/8 | €674 | €696 | +€21 | +3.2% |
| Gross operating margin | 9900 | -€4,684 | €10,389 | +€15,073 | |
| Operating profit (loss) | 9901 | -€15,240 | -€5,176 | +€10,064 | +66.0% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,279 | -€5,216 | +€10,063 | +65.9% |
| Income taxes | 67/77 | €323 | €318 | -€5 | -1.6% |
| Profit (loss) for the period | 9904 | -€15,603 | -€5,535 | +€10,068 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,603 | -€5,535 | +€10,068 | +64.5% |
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 18 October 2026 via checked.be.