ADVISOR: 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.
ADVISOR
Largest movements
- Cash +€84,863
up €84,863 (+584.2%), from €14,527 to €99,390
mainly Other debts (+€118,000) and Net result for the year (+€49,043)
- Receivables within one year -€35,222
down €35,222 (-48.6%), from €72,483 to €37,260
of which Other amounts receivable: -€38,694
- Other debts +€118,000
up €118,000 (+118355.1%), from €100 to €118,100
- Profit (loss) carried forward -€68,957
down €68,957 (-83.2%), from €82,889 to €13,932
- Tax, wage and social debts +€1,932
up €1,932 (+4936.6%), from €39 to €1,971
- Gross operating margin +€46,712
up €46,712 (+252.4%), from €18,504 to €65,216
- Taxes +€11,500
up €11,500 (+255.6%), from €4,500 to €16,000
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 | €87,009 | €137,863 | +€50,854 | +58.4% |
| Fixed assets | 21/28 | - | €1,213 | +€1,213 | |
| Tangible fixed assets | 22/27 | - | €1,213 | +€1,213 | |
| Furniture and vehicles | 24 | - | €1,213 | +€1,213 | |
| Current assets | 29/58 | €87,009 | €136,650 | +€49,641 | +57.1% |
| Amounts receivable within one year | 40/41 | €72,483 | €37,260 | -€35,222 | -48.6% |
| Trade receivables | 40 | €14,161 | €17,633 | +€3,472 | +24.5% |
| Other amounts receivable | 41 | €58,321 | €19,627 | -€38,694 | -66.3% |
| Cash at bank and in hand | 54/58 | €14,527 | €99,390 | +€84,863 | +584.2% |
| Total equity and liabilities | 10/49 | €87,009 | €137,863 | +€50,854 | +58.4% |
| Equity | 10/15 | €86,189 | €17,232 | -€68,957 | -80.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Other | 1319 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,889 | €13,932 | -€68,957 | -83.2% |
| Amounts payable | 17/49 | €820 | €120,631 | +€119,811 | +14609.5% |
| Amounts payable within one year | 42/48 | €278 | €120,071 | +€119,792 | +43045.8% |
| Trade debts | 44 | €139 | €0 | -€139 | -100.0% |
| Suppliers | 440/4 | €139 | €0 | -€139 | -100.0% |
| Taxes, remuneration and social security | 45 | €39 | €1,971 | +€1,932 | +4936.6% |
| Taxes | 450/3 | €39 | €1,971 | +€1,932 | +4936.6% |
| Other amounts payable | 47/48 | €100 | €118,100 | +€118,000 | +118355.1% |
| Accrued charges and deferred income | 492/3 | €542 | €561 | +€19 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €23 | +€23 | |
| Other operating charges | 640/8 | €284 | €0 | -€284 | -100.0% |
| Gross operating margin | 9900 | €18,504 | €65,216 | +€46,712 | +252.4% |
| Operating profit (loss) | 9901 | €18,220 | €65,193 | +€46,973 | +257.8% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €18,085 | €65,043 | +€46,958 | +259.7% |
| Income taxes | 67/77 | €4,500 | €16,000 | +€11,500 | +255.6% |
| Profit (loss) for the period | 9904 | €13,585 | €49,043 | +€35,458 | +261.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,585 | €49,043 | +€35,458 | +261.0% |
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 10 October 2026 via checked.be.