ADVISUM PARTNERS: 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.
ADVISUM PARTNERS
Largest movements
- Receivables within one year -€25,531
no longer reported in 2025 (was €25,531)
- Profit (loss) carried forward -€28,472
down €28,472 (-414%), from -€6,873 to -€35,345
- Tax, wage and social debts +€5,610
up €5,610 (+288%), from €1,948 to €7,558
of which Remuneration and social security: +€5,295
- Trade debts -€3,316
down €3,316 (-13.0%), from €25,600 to €22,284
- Other debts +€1,375
new in 2025: €1,375
- Short-term financial debts -€727
down €727 (-85.0%), from €855 to €128
- Gross operating margin +€21,833
up €21,833, from -€13,335 to €8,498
- Staff costs +€5,882
up €5,882 (+20.1%), from €29,314 to €35,196
- Other operating charges +€2,000
new in 2025: €2,000
- Financial income -€817
down €817 (-56.5%), from €1,445 to €628
- Financial charges -€318
down €318 (-44.1%), from €721 to €403
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 | €25,531 | €0 | -€25,531 | -100% |
| Current assets | 29/58 | €25,531 | €0 | -€25,531 | -100% |
| Amounts receivable within one year | 40/41 | €25,531 | - | -€25,531 | |
| Other amounts receivable | 41 | €25,531 | - | -€25,531 | |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €25,531 | €0 | -€25,531 | -100% |
| Equity | 10/15 | -€2,873 | -€31,345 | -€28,472 | -991% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,873 | -€35,345 | -€28,472 | -414% |
| Amounts payable | 17/49 | €28,403 | €31,345 | +€2,941 | +10.4% |
| Amounts payable within one year | 42/48 | €28,403 | €31,345 | +€2,941 | +10.4% |
| Financial debts | 43 | €855 | €128 | -€727 | -85.0% |
| Credit institutions | 430/8 | €855 | €128 | -€727 | -85.0% |
| Trade debts | 44 | €25,600 | €22,284 | -€3,316 | -13.0% |
| Suppliers | 440/4 | €25,600 | €22,284 | -€3,316 | -13.0% |
| Taxes, remuneration and social security | 45 | €1,948 | €7,558 | +€5,610 | +288% |
| Taxes | 450/3 | €1,845 | €2,160 | +€315 | +17.1% |
| Remuneration and social security | 454/9 | €103 | €5,398 | +€5,295 | +5,135% |
| Other amounts payable | 47/48 | - | €1,375 | +€1,375 | |
| Remuneration, social security and pensions | 62 | €29,314 | €35,196 | +€5,882 | +20.1% |
| Other operating charges | 640/8 | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | -€13,335 | €8,498 | +€21,833 | |
| Operating profit (loss) | 9901 | -€42,649 | -€28,697 | +€13,952 | +32.7% |
| Financial income | 75/76B | €1,445 | €628 | -€817 | -56.5% |
| Recurring financial income | 75 | €1,445 | €628 | -€817 | -56.5% |
| Financial charges | 65/66B | €721 | €403 | -€318 | -44.1% |
| Recurring financial charges | 65 | €721 | €403 | -€318 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | -€41,925 | -€28,472 | +€13,453 | +32.1% |
| Income taxes | 67/77 | - | -€0 | -€0 | |
| Profit (loss) for the period | 9904 | -€41,925 | -€28,472 | +€13,453 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,925 | -€28,472 | +€13,453 | +32.1% |
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 29 October 2026 via checked.be.