B-ADVENTICE: 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.
B-ADVENTICE
Largest movements
- Current investments -€39,993
down €39,993 (-100.0%), from €39,993 to €0
- Cash +€34,773
up €34,773 (+64.2%), from €54,187 to €88,959
mainly Current investments (+€39,993) and Net result for the year (+€21,085)
- Receivables within one year +€4,876
up €4,876 (+16.4%), from €29,707 to €34,583
of which Other amounts receivable: +€6,500
- Tangible fixed assets -€1,841
down €1,841 (-100.0%), from €1,841 to €0
of which Furniture and vehicles: -€1,841
- Profit (loss) carried forward -€5,505
down €5,505 (-6.0%), from €92,472 to €86,966
- Other debts +€4,786
up €4,786 (+1388.5%), from €345 to €5,130
- Trade debts -€2,315
down €2,315 (-49.1%), from €4,715 to €2,400
- Tax, wage and social debts +€1,600
up €1,600 (+7.4%), from €21,703 to €23,303
of which Taxes: +€1,600
- Gross operating margin -€24,122
down €24,122 (-43.7%), from €55,206 to €31,084
- Taxes -€6,776
down €6,776 (-44.4%), from €15,262 to €8,486
- Depreciation -€3,398
down €3,398 (-64.9%), from €5,239 to €1,841
- Financial income +€827
up €827 (+597.5%), from €138 to €965
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 | €130,905 | €129,377 | -€1,528 | -1.2% |
| Fixed assets | 21/28 | €3,202 | €1,360 | -€1,841 | -57.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,841 | €0 | -€1,841 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,841 | €0 | -€1,841 | -100.0% |
| Financial fixed assets | 28 | €1,360 | €1,360 | = | 0.0% |
| Current assets | 29/58 | €127,703 | €128,017 | +€314 | +0.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €29,707 | €34,583 | +€4,876 | +16.4% |
| Trade receivables | 40 | €29,707 | €28,083 | -€1,624 | -5.5% |
| Other amounts receivable | 41 | €0 | €6,500 | +€6,500 | +1412943.5% |
| Current investments | 50/53 | €39,993 | €0 | -€39,993 | -100.0% |
| Cash at bank and in hand | 54/58 | €54,187 | €88,959 | +€34,773 | +64.2% |
| Deferred charges and accrued income | 490/1 | €3,816 | €4,474 | +€658 | +17.2% |
| Total equity and liabilities | 10/49 | €130,905 | €129,377 | -€1,528 | -1.2% |
| Equity | 10/15 | €103,518 | €98,013 | -€5,505 | -5.3% |
| Contributions | 10/11 | €11,047 | €11,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,472 | €86,966 | -€5,505 | -6.0% |
| Amounts payable | 17/49 | €27,386 | €31,364 | +€3,978 | +14.5% |
| Amounts payable within one year | 42/48 | €26,898 | €30,923 | +€4,026 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €135 | €90 | -€45 | -33.3% |
| Credit institutions | 430/8 | €135 | €90 | -€45 | -33.3% |
| Trade debts | 44 | €4,715 | €2,400 | -€2,315 | -49.1% |
| Suppliers | 440/4 | €4,715 | €2,400 | -€2,315 | -49.1% |
| Taxes, remuneration and social security | 45 | €21,703 | €23,303 | +€1,600 | +7.4% |
| Taxes | 450/3 | €21,703 | €23,303 | +€1,600 | +7.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €345 | €5,130 | +€4,786 | +1388.5% |
| Accrued charges and deferred income | 492/3 | €489 | €440 | -€48 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,239 | €1,841 | -€3,398 | -64.9% |
| Other operating charges | 640/8 | €768 | €331 | -€437 | -56.9% |
| Gross operating margin | 9900 | €55,206 | €31,084 | -€24,122 | -43.7% |
| Operating profit (loss) | 9901 | €49,199 | €28,912 | -€20,287 | -41.2% |
| Financial income | 75/76B | €138 | €965 | +€827 | +597.5% |
| Recurring financial income | 75 | €138 | €965 | +€827 | +597.5% |
| Financial charges | 65/66B | €317 | €306 | -€11 | -3.3% |
| Recurring financial charges | 65 | €317 | €306 | -€11 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €49,021 | €29,571 | -€19,450 | -39.7% |
| Income taxes | 67/77 | €15,262 | €8,486 | -€6,776 | -44.4% |
| Profit (loss) for the period | 9904 | €33,758 | €21,085 | -€12,674 | -37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,758 | €21,085 | -€12,674 | -37.5% |
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 2 October 2026 via checked.be.