ADVISOR BUILD: what changed
Two fiscal 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 BUILD
Largest movements
- Cash +€10,606
up €10,606 (+120.3%), from €8,816 to €19,422
mainly Net result for the year (+€5,579) and Tax, wage and social debts (+€2,513)
- Receivables within one year -€1,416
down €1,416 (-84.8%), from €1,669 to €254
- Stocks and contracts -€575
down €575 (-9.5%), from €6,025 to €5,450
- Profit (loss) carried forward +€5,579
up €5,579 (+39.2%), from €14,220 to €19,800
- Tax, wage and social debts +€2,513
new in 2025: €2,513
- Trade debts +€523
new in 2025: €523
- Taxes -€11,253
no longer reported in 2025 (was €11,253)
- Gross operating margin -€6,272
down €6,272 (-51.0%), from €12,306 to €6,033
- Depreciation -€507
no longer reported in 2025 (was €507)
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 | €16,510 | €25,126 | +€8,615 | +52.2% |
| Current assets | 29/58 | €16,510 | €25,126 | +€8,615 | +52.2% |
| Stocks and contracts in progress | 3 | €6,025 | €5,450 | -€575 | -9.5% |
| Stocks | 30/36 | €6,025 | €5,450 | -€575 | -9.5% |
| Amounts receivable within one year | 40/41 | €1,669 | €254 | -€1,416 | -84.8% |
| Other amounts receivable | 41 | €1,669 | €254 | -€1,416 | -84.8% |
| Cash at bank and in hand | 54/58 | €8,816 | €19,422 | +€10,606 | +120.3% |
| Total equity and liabilities | 10/49 | €16,510 | €25,126 | +€8,615 | +52.2% |
| Equity | 10/15 | €15,220 | €20,800 | +€5,579 | +36.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,220 | €19,800 | +€5,579 | +39.2% |
| Amounts payable | 17/49 | €1,290 | €4,326 | +€3,036 | +235.3% |
| Amounts payable within one year | 42/48 | €1,290 | €4,326 | +€3,036 | +235.3% |
| Trade debts | 44 | - | €523 | +€523 | |
| Suppliers | 440/4 | - | €523 | +€523 | |
| Taxes, remuneration and social security | 45 | - | €2,513 | +€2,513 | |
| Remuneration and social security | 454/9 | - | €2,513 | +€2,513 | |
| Other amounts payable | 47/48 | €1,290 | €1,290 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €507 | - | -€507 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,306 | €6,033 | -€6,272 | -51.0% |
| Operating profit (loss) | 9901 | €11,411 | €5,633 | -€5,777 | -50.6% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €76 | €54 | -€22 | -28.8% |
| Recurring financial charges | 65 | €76 | €54 | -€22 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €11,359 | €5,579 | -€5,780 | -50.9% |
| Income taxes | 67/77 | €11,253 | - | -€11,253 | |
| Profit (loss) for the period | 9904 | €106 | €5,579 | +€5,473 | +5149.8% |
| Profit (loss) for the period to be appropriated | 9905 | €106 | €5,579 | +€5,473 | +5149.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.