B-Advice: 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.
B-Advice
Largest movements
- Cash -€21,813
down €21,813 (-91.9%), from €23,723 to €1,910
mainly Other debts (-€80,592) and Contributions, distributions and other (-€43,825)
- Receivables within one year -€7,925
down €7,925 (-5.8%), from €137,208 to €129,284
of which Other amounts receivable: -€7,925
- Other debts -€80,592
down €80,592 (-99.0%), from €81,425 to €833
- Reserves +€62,234
up €62,234 (+12.9%), from €482,823 to €545,057
of which Distributable reserves: +€64,094
- Gross operating margin +€9,298
up €9,298 (+35.9%), from €25,934 to €35,233
- Financial income +€5,797
up €5,797 (+6.3%), from €92,266 to €98,063
- Financial charges -€5,146
down €5,146 (-55.5%), from €9,274 to €4,128
- Taxes +€4,580
up €4,580 (+28.2%), from €16,244 to €20,824
- Depreciation -€1,124
down €1,124 (-63.5%), from €1,770 to €646
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 | €596,677 | €573,934 | -€22,743 | -3.8% |
| Fixed assets | 21/28 | €26,007 | €27,762 | +€1,755 | +6.7% |
| Tangible fixed assets | 22/27 | €1,007 | €2,762 | +€1,755 | +174% |
| Plant, machinery and equipment | 23 | - | €2,102 | +€2,102 | |
| Furniture and vehicles | 24 | €239 | €19 | -€220 | -92.2% |
| Other tangible fixed assets | 26 | €768 | €641 | -€127 | -16.6% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €570,671 | €546,172 | -€24,498 | -4.3% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Trade receivables | 290 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €137,208 | €129,284 | -€7,925 | -5.8% |
| Trade receivables | 40 | €11,500 | €11,500 | = | 0.0% |
| Other amounts receivable | 41 | €125,708 | €117,784 | -€7,925 | -6.3% |
| Current investments | 50/53 | €306,114 | €309,865 | +€3,751 | +1.2% |
| Cash at bank and in hand | 54/58 | €23,723 | €1,910 | -€21,813 | -91.9% |
| Deferred charges and accrued income | 490/1 | €3,625 | €5,114 | +€1,488 | +41.1% |
| Total equity and liabilities | 10/49 | €596,677 | €573,934 | -€22,743 | -3.8% |
| Equity | 10/15 | €495,223 | €557,457 | +€62,234 | +12.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €482,823 | €545,057 | +€62,234 | +12.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €480,963 | €545,057 | +€64,094 | +13.3% |
| Amounts payable | 17/49 | €101,455 | €16,477 | -€84,978 | -83.8% |
| Amounts payable within one year | 42/48 | €98,021 | €15,656 | -€82,365 | -84.0% |
| Trade debts | 44 | €3,520 | €2,622 | -€899 | -25.5% |
| Suppliers | 440/4 | €3,520 | €2,622 | -€899 | -25.5% |
| Taxes, remuneration and social security | 45 | €13,075 | €12,201 | -€874 | -6.7% |
| Taxes | 450/3 | €13,075 | €12,201 | -€874 | -6.7% |
| Other amounts payable | 47/48 | €81,425 | €833 | -€80,592 | -99.0% |
| Accrued charges and deferred income | 492/3 | €3,434 | €821 | -€2,613 | -76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,770 | €646 | -€1,124 | -63.5% |
| Other operating charges | 640/8 | €1,177 | €1,638 | +€461 | +39.2% |
| Gross operating margin | 9900 | €25,934 | €35,233 | +€9,298 | +35.9% |
| Operating profit (loss) | 9901 | €22,987 | €32,949 | +€9,962 | +43.3% |
| Financial income | 75/76B | €92,266 | €98,063 | +€5,797 | +6.3% |
| Recurring financial income | 75 | €92,266 | €98,063 | +€5,797 | +6.3% |
| Financial charges | 65/66B | €9,274 | €4,128 | -€5,146 | -55.5% |
| Recurring financial charges | 65 | €9,274 | €4,128 | -€5,146 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | €105,980 | €126,884 | +€20,904 | +19.7% |
| Income taxes | 67/77 | €16,244 | €20,824 | +€4,580 | +28.2% |
| Profit (loss) for the period | 9904 | €89,735 | €106,059 | +€16,324 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €89,735 | €106,059 | +€16,324 | +18.2% |
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 27 October 2026 via checked.be.