ADVIUS: 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.
ADVIUS
Largest movements
- Receivables within one year +€83,387
up €83,387 (+248.7%), from €33,528 to €116,914
of which Other amounts receivable: +€49,215
- Tangible fixed assets -€60,350
down €60,350 (-52.9%), from €114,033 to €53,683
of which Furniture and vehicles: -€34,528
- Cash -€25,512
down €25,512 (-66.0%), from €38,647 to €13,135
mainly Receivables within one year (-€83,387) and Net result for the year (-€29,251)
- Profit (loss) carried forward -€29,251
new in 2025: -€29,251
- Trade debts +€19,735
up €19,735 (+303.6%), from €6,500 to €26,235
- Debts after one year -€15,532
down €15,532 (-37.6%), from €41,283 to €25,751
- Other debts +€14,995
up €14,995 (+20.0%), from €74,981 to €89,975
- Tax, wage and social debts +€8,321
up €8,321 (+90.8%), from €9,160 to €17,481
of which Taxes: +€6,494
- Gross operating margin +€56,327
up €56,327 (+134.2%), from €41,961 to €98,288
- Other operating charges +€14,177
up €14,177 (+2805.5%), from €505 to €14,683
- Staff costs +€12,364
up €12,364 (+51.6%), from €23,953 to €36,317
- Financial charges +€11,322
up €11,322 (+2128.9%), from €532 to €11,854
- Financial income -€4,550
down €4,550 (-97.3%), from €4,677 to €127
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 | €187,370 | €185,822 | -€1,547 | -0.8% |
| Fixed assets | 21/28 | €114,033 | €53,683 | -€60,350 | -52.9% |
| Tangible fixed assets | 22/27 | €114,033 | €53,683 | -€60,350 | -52.9% |
| Plant, machinery and equipment | 23 | €16,178 | €9,353 | -€6,825 | -42.2% |
| Furniture and vehicles | 24 | €50,142 | €15,614 | -€34,528 | -68.9% |
| Other tangible fixed assets | 26 | €47,712 | €28,715 | -€18,997 | -39.8% |
| Current assets | 29/58 | €73,337 | €132,140 | +€58,803 | +80.2% |
| Amounts receivable within one year | 40/41 | €33,528 | €116,914 | +€83,387 | +248.7% |
| Trade receivables | 40 | €22,638 | €56,809 | +€34,172 | +151.0% |
| Other amounts receivable | 41 | €10,890 | €60,105 | +€49,215 | +451.9% |
| Cash at bank and in hand | 54/58 | €38,647 | €13,135 | -€25,512 | -66.0% |
| Deferred charges and accrued income | 490/1 | €1,162 | €2,090 | +€928 | +79.9% |
| Total equity and liabilities | 10/49 | €187,370 | €185,822 | -€1,547 | -0.8% |
| Equity | 10/15 | €36,242 | €8,751 | -€27,491 | -75.9% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €17,492 | €19,252 | +€1,760 | +10.1% |
| Non-distributable reserves | 130/1 | €1,875 | - | -€1,875 | |
| Reserves not available under the articles | 1311 | €1,875 | - | -€1,875 | |
| Distributable reserves | 133 | €15,617 | €19,252 | +€3,635 | +23.3% |
| Profit (loss) carried forward | 14 | - | -€29,251 | -€29,251 | |
| Amounts payable | 17/49 | €151,128 | €177,071 | +€25,943 | +17.2% |
| Amounts payable after more than one year | 17 | €41,283 | €25,751 | -€15,532 | -37.6% |
| Financial debts | 170/4 | €41,283 | €25,751 | -€15,532 | -37.6% |
| Amounts payable within one year | 42/48 | €109,845 | €151,321 | +€41,476 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | €19,205 | €17,630 | -€1,575 | -8.2% |
| Trade debts | 44 | €6,500 | €26,235 | +€19,735 | +303.6% |
| Suppliers | 440/4 | €6,500 | €26,235 | +€19,735 | +303.6% |
| Taxes, remuneration and social security | 45 | €9,160 | €17,481 | +€8,321 | +90.8% |
| Taxes | 450/3 | €3,341 | €9,834 | +€6,494 | +194.4% |
| Remuneration and social security | 454/9 | €5,819 | €7,646 | +€1,828 | +31.4% |
| Other amounts payable | 47/48 | €74,981 | €89,975 | +€14,995 | +20.0% |
| Non-recurring operating income | 76A | - | €1,428 | +€1,428 | |
| Remuneration, social security and pensions | 62 | €23,953 | €36,317 | +€12,364 | +51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,733 | €47,358 | -€4,375 | -8.5% |
| Other operating charges | 640/8 | €505 | €14,683 | +€14,177 | +2805.5% |
| Non-recurring operating charges | 66A | - | €17,176 | +€17,176 | |
| Gross operating margin | 9900 | €41,961 | €98,288 | +€56,327 | +134.2% |
| Operating profit (loss) | 9901 | -€34,230 | -€17,246 | +€16,984 | +49.6% |
| Financial income | 75/76B | €4,677 | €127 | -€4,550 | -97.3% |
| Recurring financial income | 75 | €4,677 | €127 | -€4,550 | -97.3% |
| Financial charges | 65/66B | €532 | €11,854 | +€11,322 | +2128.9% |
| Recurring financial charges | 65 | €532 | €11,854 | +€11,322 | +2128.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,085 | -€28,973 | +€1,112 | +3.7% |
| Income taxes | 67/77 | €2,025 | €278 | -€1,747 | -86.3% |
| Profit (loss) for the period | 9904 | -€32,111 | -€29,251 | +€2,859 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,111 | -€29,251 | +€2,859 | +8.9% |
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 6 October 2026 via checked.be.