Adviska: 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.
Adviska
Largest movements
- Tangible fixed assets -€13,225
down €13,225 (-83.6%), from €15,822 to €2,597
of which Furniture and vehicles: -€12,585
- Cash +€10,831
up €10,831 (+28.4%), from €38,162 to €48,994
mainly Net result for the year (+€20,152) and Depreciation (+€14,229)
- Current investments +€10,000
up €10,000 (+25.0%), from €40,000 to €50,000
- Intangible fixed assets +€1,765
new in 2025: €1,765
- Other debts +€12,097
up €12,097 (+207%), from €5,848 to €17,944
- Tax, wage and social debts -€2,824
down €2,824 (-50.7%), from €5,574 to €2,751
of which Taxes: -€1,824
- Trade debts -€2,618
down €2,618 (-59.2%), from €4,424 to €1,807
- Reserves +€2,505
up €2,505 (+2.8%), from €90,813 to €93,318
- Gross operating margin -€1,902
down €1,902 (-4.5%), from €42,181 to €40,279
- Taxes -€1,797
down €1,797 (-23.0%), from €7,817 to €6,020
- Financial income +€1,248
up €1,248 (+90,454%), from €1 to €1,250
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 | €110,159 | €119,320 | +€9,160 | +8.3% |
| Fixed assets | 21/28 | €15,862 | €4,402 | -€11,460 | -72.2% |
| Intangible fixed assets | 21 | - | €1,765 | +€1,765 | |
| Tangible fixed assets | 22/27 | €15,822 | €2,597 | -€13,225 | -83.6% |
| Land and buildings | 22 | €2,428 | €1,860 | -€568 | -23.4% |
| Plant, machinery and equipment | 23 | €214 | €142 | -€72 | -33.6% |
| Furniture and vehicles | 24 | €13,179 | €594 | -€12,585 | -95.5% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €94,298 | €114,918 | +€20,620 | +21.9% |
| Amounts receivable within one year | 40/41 | €14,376 | €15,279 | +€903 | +6.3% |
| Trade receivables | 40 | €2,570 | €86 | -€2,484 | -96.7% |
| Other amounts receivable | 41 | €11,806 | €15,193 | +€3,387 | +28.7% |
| Current investments | 50/53 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €38,162 | €48,994 | +€10,831 | +28.4% |
| Deferred charges and accrued income | 490/1 | €1,759 | €645 | -€1,114 | -63.3% |
| Total equity and liabilities | 10/49 | €110,159 | €119,320 | +€9,160 | +8.3% |
| Equity | 10/15 | €94,313 | €96,818 | +€2,505 | +2.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €90,813 | €93,318 | +€2,505 | +2.8% |
| Distributable reserves | 133 | €90,813 | €93,318 | +€2,505 | +2.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,846 | €22,502 | +€6,655 | +42.0% |
| Amounts payable within one year | 42/48 | €15,846 | €22,502 | +€6,655 | +42.0% |
| Trade debts | 44 | €4,424 | €1,807 | -€2,618 | -59.2% |
| Suppliers | 440/4 | €4,424 | €1,807 | -€2,618 | -59.2% |
| Taxes, remuneration and social security | 45 | €5,574 | €2,751 | -€2,824 | -50.7% |
| Taxes | 450/3 | €4,574 | €2,751 | -€1,824 | -39.9% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €5,848 | €17,944 | +€12,097 | +207% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,920 | €14,229 | +€308 | +2.2% |
| Other operating charges | 640/8 | €316 | €725 | +€409 | +129% |
| Gross operating margin | 9900 | €42,181 | €40,279 | -€1,902 | -4.5% |
| Operating profit (loss) | 9901 | €27,945 | €25,325 | -€2,619 | -9.4% |
| Financial income | 75/76B | €1 | €1,250 | +€1,248 | +90,454% |
| Recurring financial income | 75 | €1 | €1,250 | +€1,248 | +90,454% |
| Financial charges | 65/66B | €735 | €403 | -€332 | -45.1% |
| Recurring financial charges | 65 | €735 | €403 | -€332 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €27,211 | €26,172 | -€1,039 | -3.8% |
| Income taxes | 67/77 | €7,817 | €6,020 | -€1,797 | -23.0% |
| Profit (loss) for the period | 9904 | €19,394 | €20,152 | +€758 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,394 | €20,152 | +€758 | +3.9% |
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 15 October 2026 via checked.be.