ADVIVOS: 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.
ADVIVOS
Largest movements
- Receivables within one year -€8,302
down €8,302 (-39.0%), from €21,260 to €12,958
of which Trade receivables: -€8,364
- Financial fixed assets +€5,000
new in 2025: €5,000
- Cash +€2,352
up €2,352 (+50.9%), from €4,617 to €6,968
mainly Receivables within one year (+€8,302) and Depreciation (+€1,015)
- Tangible fixed assets -€1,015
down €1,015 (-52.5%), from €1,932 to €917
of which Plant, machinery and equipment: -€572
- Deferred charges and accrued income +€336
up €336, from €0 to €336
- Other debts -€1,823
down €1,823 (-4.1%), from €44,371 to €42,548
- Tax, wage and social debts -€297
down €297 (-24.2%), from €1,230 to €932
- Trade debts +€294
up €294 (+138.7%), from €212 to €505
- Gross operating margin +€13,629
up €13,629, from -€9,909 to €3,720
- Other operating charges +€985
up €985 (+73.3%), from €1,345 to €2,330
- Depreciation -€444
down €444 (-30.5%), from €1,460 to €1,015
- Taxes -€178
down €178 (-61.2%), from €291 to €113
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 | €27,808 | €26,179 | -€1,629 | -5.9% |
| Fixed assets | 21/28 | €1,932 | €5,917 | +€3,985 | +206.3% |
| Tangible fixed assets | 22/27 | €1,932 | €917 | -€1,015 | -52.5% |
| Plant, machinery and equipment | 23 | €1,155 | €583 | -€572 | -49.5% |
| Furniture and vehicles | 24 | €777 | €334 | -€443 | -57.0% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €25,877 | €20,263 | -€5,614 | -21.7% |
| Amounts receivable within one year | 40/41 | €21,260 | €12,958 | -€8,302 | -39.0% |
| Trade receivables | 40 | €21,260 | €12,896 | -€8,364 | -39.3% |
| Other amounts receivable | 41 | €0 | €62 | +€62 | |
| Cash at bank and in hand | 54/58 | €4,617 | €6,968 | +€2,352 | +50.9% |
| Deferred charges and accrued income | 490/1 | €0 | €336 | +€336 | |
| Total equity and liabilities | 10/49 | €27,808 | €26,179 | -€1,629 | -5.9% |
| Equity | 10/15 | -€18,003 | -€17,806 | +€197 | +1.1% |
| Contributions | 10/11 | €87,000 | €87,000 | = | 0.0% |
| Reserves | 13 | €297 | €297 | = | 0.0% |
| Distributable reserves | 133 | €297 | €297 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,301 | -€105,104 | +€197 | +0.2% |
| Amounts payable | 17/49 | €45,812 | €43,986 | -€1,826 | -4.0% |
| Amounts payable within one year | 42/48 | €45,812 | €43,986 | -€1,826 | -4.0% |
| Trade debts | 44 | €212 | €505 | +€294 | +138.7% |
| Suppliers | 440/4 | €212 | €505 | +€294 | +138.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,230 | €932 | -€297 | -24.2% |
| Taxes | 450/3 | €1,230 | €932 | -€297 | -24.2% |
| Other amounts payable | 47/48 | €44,371 | €42,548 | -€1,823 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | €1,015 | -€444 | -30.5% |
| Other operating charges | 640/8 | €1,345 | €2,330 | +€985 | +73.3% |
| Gross operating margin | 9900 | -€9,909 | €3,720 | +€13,629 | |
| Operating profit (loss) | 9901 | -€12,713 | €375 | +€13,088 | |
| Financial charges | 65/66B | €78 | €65 | -€14 | -17.5% |
| Recurring financial charges | 65 | €78 | €65 | -€14 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,792 | €310 | +€13,102 | |
| Income taxes | 67/77 | €291 | €113 | -€178 | -61.2% |
| Profit (loss) for the period | 9904 | -€13,082 | €197 | +€13,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,082 | €197 | +€13,280 |
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.