AUDIT & ADVISORY SERVICES: 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.
AUDIT & ADVISORY SERVICES
Largest movements
- Cash -€144,167
down €144,167 (-61.8%), from €233,096 to €88,929
mainly Contributions, distributions and other (-€119,411) and Receivables after one year (-€100,000)
- Receivables after one year +€100,000
up €100,000 (+29.4%), from €340,000 to €440,000
- Receivables within one year +€17,159
up €17,159 (+162.8%), from €10,537 to €27,696
of which Trade receivables: +€15,000
- Tangible fixed assets -€8,254
no longer reported in 2025 (was €8,254)
- Reserves -€57,660
down €57,660 (-12.0%), from €481,220 to €423,559
- Other debts +€22,480
up €22,480 (+24.8%), from €90,753 to €113,233
- Gross operating margin -€1,422
down €1,422 (-1.5%), from €94,815 to €93,393
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 | €602,553 | €570,338 | -€32,215 | -5.3% |
| Fixed assets | 21/28 | €8,254 | - | -€8,254 | |
| Tangible fixed assets | 22/27 | €8,254 | - | -€8,254 | |
| Furniture and vehicles | 24 | €8,254 | - | -€8,254 | |
| Current assets | 29/58 | €594,299 | €570,338 | -€23,961 | -4.0% |
| Amounts receivable after more than one year | 29 | €340,000 | €440,000 | +€100,000 | +29.4% |
| Other amounts receivable | 291 | €340,000 | €440,000 | +€100,000 | +29.4% |
| Amounts receivable within one year | 40/41 | €10,537 | €27,696 | +€17,159 | +162.8% |
| Trade receivables | 40 | €9,075 | €24,075 | +€15,000 | +165.3% |
| Other amounts receivable | 41 | €1,462 | €3,621 | +€2,159 | +147.6% |
| Cash at bank and in hand | 54/58 | €233,096 | €88,929 | -€144,167 | -61.8% |
| Deferred charges and accrued income | 490/1 | €10,666 | €13,713 | +€3,047 | +28.6% |
| Total equity and liabilities | 10/49 | €602,553 | €570,338 | -€32,215 | -5.3% |
| Equity | 10/15 | €487,420 | €429,759 | -€57,660 | -11.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €481,220 | €423,559 | -€57,660 | -12.0% |
| Distributable reserves | 133 | €481,220 | €423,559 | -€57,660 | -12.0% |
| Amounts payable | 17/49 | €115,133 | €140,579 | +€25,445 | +22.1% |
| Amounts payable within one year | 42/48 | €115,133 | €140,579 | +€25,445 | +22.1% |
| Trade debts | 44 | €1,071 | €1,421 | +€350 | +32.7% |
| Suppliers | 440/4 | €1,071 | €1,421 | +€350 | +32.7% |
| Taxes, remuneration and social security | 45 | €23,310 | €25,925 | +€2,615 | +11.2% |
| Taxes | 450/3 | €19,890 | €22,505 | +€2,615 | +13.1% |
| Remuneration and social security | 454/9 | €3,420 | €3,420 | = | 0.0% |
| Other amounts payable | 47/48 | €90,753 | €113,233 | +€22,480 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,254 | €8,254 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,105 | €1,002 | -€103 | -9.3% |
| Non-recurring operating charges | 66A | €75 | €963 | +€888 | +1182.3% |
| Gross operating margin | 9900 | €94,815 | €93,393 | -€1,422 | -1.5% |
| Operating profit (loss) | 9901 | €85,381 | €83,174 | -€2,207 | -2.6% |
| Financial income | 75/76B | €3,047 | €3,047 | = | 0.0% |
| Recurring financial income | 75 | €3,047 | €3,047 | = | 0.0% |
| Financial charges | 65/66B | €289 | - | -€289 | |
| Recurring financial charges | 65 | €289 | - | -€289 | |
| Profit (loss) for the period before taxes | 9903 | €88,140 | €86,222 | -€1,918 | -2.2% |
| Income taxes | 67/77 | €24,787 | €24,471 | -€316 | -1.3% |
| Profit (loss) for the period | 9904 | €63,353 | €61,751 | -€1,602 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,353 | €61,751 | -€1,602 | -2.5% |
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 10 October 2026 via checked.be.