ADVISTA: 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.
ADVISTA
Largest movements
- Receivables within one year -€51,276
down €51,276 (-23.1%), from €221,711 to €170,436
of which Trade receivables: -€85,471
- Cash +€46,942
up €46,942 (+21.2%), from €221,047 to €267,989
mainly Net result for the year (+€99,321) and Receivables within one year (+€51,276)
- Deferred charges and accrued income -€27,838
down €27,838 (-86.5%), from €32,201 to €4,362
- Tax, wage and social debts -€60,767
down €60,767 (-49.0%), from €124,088 to €63,321
of which Taxes: -€48,653
- Trade debts -€34,319
down €34,319 (-65.8%), from €52,133 to €17,815
- Other debts +€33,088
up €33,088 (+39.0%), from €84,825 to €117,913
- Profit (loss) carried forward +€29,110
up €29,110 (+14.4%), from €201,831 to €230,941
- Gross operating margin +€62,748
up €62,748 (+12.6%), from €498,985 to €561,733
- Taxes +€19,615
up €19,615 (+96.5%), from €20,330 to €39,944
- Staff costs +€6,290
up €6,290 (+1.5%), from €406,244 to €412,534
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 | €483,338 | €450,450 | -€32,888 | -6.8% |
| Fixed assets | 21/28 | €8,379 | €7,663 | -€716 | -8.5% |
| Tangible fixed assets | 22/27 | €7,909 | €7,193 | -€716 | -9.0% |
| Plant, machinery and equipment | 23 | €1,595 | €5,900 | +€4,305 | +270% |
| Furniture and vehicles | 24 | €6,314 | €1,293 | -€5,021 | -79.5% |
| Financial fixed assets | 28 | €470 | €470 | = | 0.0% |
| Current assets | 29/58 | €474,959 | €442,787 | -€32,172 | -6.8% |
| Amounts receivable within one year | 40/41 | €221,711 | €170,436 | -€51,276 | -23.1% |
| Trade receivables | 40 | €219,041 | €133,570 | -€85,471 | -39.0% |
| Other amounts receivable | 41 | €2,670 | €36,866 | +€34,195 | +1,280% |
| Cash at bank and in hand | 54/58 | €221,047 | €267,989 | +€46,942 | +21.2% |
| Deferred charges and accrued income | 490/1 | €32,201 | €4,362 | -€27,838 | -86.5% |
| Total equity and liabilities | 10/49 | €483,338 | €450,450 | -€32,888 | -6.8% |
| Equity | 10/15 | €222,291 | €251,401 | +€29,110 | +13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201,831 | €230,941 | +€29,110 | +14.4% |
| Amounts payable | 17/49 | €261,047 | €199,049 | -€61,998 | -23.7% |
| Amounts payable within one year | 42/48 | €261,047 | €199,049 | -€61,998 | -23.7% |
| Trade debts | 44 | €52,133 | €17,815 | -€34,319 | -65.8% |
| Suppliers | 440/4 | €52,133 | €17,815 | -€34,319 | -65.8% |
| Taxes, remuneration and social security | 45 | €124,088 | €63,321 | -€60,767 | -49.0% |
| Taxes | 450/3 | €49,498 | €845 | -€48,653 | -98.3% |
| Remuneration and social security | 454/9 | €74,590 | €62,476 | -€12,114 | -16.2% |
| Other amounts payable | 47/48 | €84,825 | €117,913 | +€33,088 | +39.0% |
| Remuneration, social security and pensions | 62 | €406,244 | €412,534 | +€6,290 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,346 | €7,896 | +€1,550 | +24.4% |
| Other operating charges | 640/8 | €4,658 | €598 | -€4,060 | -87.2% |
| Gross operating margin | 9900 | €498,985 | €561,733 | +€62,748 | +12.6% |
| Operating profit (loss) | 9901 | €81,736 | €140,704 | +€58,968 | +72.1% |
| Financial income | 75/76B | €78 | €0 | -€77 | -99.7% |
| Recurring financial income | 75 | €78 | €0 | -€77 | -99.7% |
| Financial charges | 65/66B | €590 | €1,439 | +€849 | +144% |
| Recurring financial charges | 65 | €590 | €1,439 | +€849 | +144% |
| Profit (loss) for the period before taxes | 9903 | €81,224 | €139,265 | +€58,042 | +71.5% |
| Income taxes | 67/77 | €20,330 | €39,944 | +€19,615 | +96.5% |
| Profit (loss) for the period | 9904 | €60,894 | €99,321 | +€38,427 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €60,894 | €99,321 | +€38,427 | +63.1% |
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 14 October 2026 via checked.be.