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
- Tangible fixed assets -€6,632
down €6,632 (-100.0%), from €6,632 to €0
- Cash +€3,059
up €3,059 (+5.3%), from €57,516 to €60,574
mainly Investment in fixed assets (net) (+€6,632) and Deferred charges and accrued income (+€1,664)
- Deferred charges and accrued income -€1,664
down €1,664 (-100.0%), from €1,664 to €0
- Accrued charges and deferred income -€2,733
down €2,733 (-100.0%), from €2,733 to €0
- Profit (loss) carried forward -€1,865
down €1,865 (-15.3%), from -€12,169 to -€14,034
- Tax, wage and social debts -€1,579
down €1,579 (-100.0%), from €1,579 to €0
- Other debts +€886
up €886 (+159.8%), from €554 to €1,441
- Gross operating margin -€5,551
down €5,551 (-60.9%), from €9,117 to €3,566
- Other operating charges +€4,977
new in 2025: €4,977
- Taxes -€1,602
down €1,602 (-99.5%), from €1,611 to €8
- Depreciation -€1,068
down €1,068 (-100.0%), from €1,068 to €0
- Financial income +€292
up €292 (+276.4%), from €106 to €398
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 | €65,811 | €60,574 | -€5,237 | -8.0% |
| Fixed assets | 21/28 | €6,632 | €0 | -€6,632 | -100.0% |
| Tangible fixed assets | 22/27 | €6,632 | €0 | -€6,632 | -100.0% |
| Furniture and vehicles | 24 | €6,632 | €0 | -€6,632 | -100.0% |
| Current assets | 29/58 | €59,179 | €60,574 | +€1,395 | +2.4% |
| Cash at bank and in hand | 54/58 | €57,516 | €60,574 | +€3,059 | +5.3% |
| Deferred charges and accrued income | 490/1 | €1,664 | €0 | -€1,664 | -100.0% |
| Total equity and liabilities | 10/49 | €65,811 | €60,574 | -€5,237 | -8.0% |
| Equity | 10/15 | €58,831 | €56,966 | -€1,865 | -3.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €51,000 | €51,000 | = | 0.0% |
| Distributable reserves | 133 | €51,000 | €51,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,169 | -€14,034 | -€1,865 | -15.3% |
| Amounts payable | 17/49 | €6,980 | €3,608 | -€3,372 | -48.3% |
| Amounts payable within one year | 42/48 | €4,247 | €3,608 | -€639 | -15.0% |
| Trade debts | 44 | €2,114 | €2,168 | +€54 | +2.6% |
| Suppliers | 440/4 | €2,114 | €2,168 | +€54 | +2.6% |
| Taxes, remuneration and social security | 45 | €1,579 | €0 | -€1,579 | -100.0% |
| Taxes | 450/3 | €1,579 | €0 | -€1,579 | -100.0% |
| Other amounts payable | 47/48 | €554 | €1,441 | +€886 | +159.8% |
| Accrued charges and deferred income | 492/3 | €2,733 | €0 | -€2,733 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,068 | €0 | -€1,068 | -100.0% |
| Other operating charges | 640/8 | - | €4,977 | +€4,977 | |
| Non-recurring operating charges | 66A | €3,564 | €0 | -€3,564 | -100.0% |
| Gross operating margin | 9900 | €9,117 | €3,566 | -€5,551 | -60.9% |
| Operating profit (loss) | 9901 | €4,485 | -€1,411 | -€5,896 | |
| Financial income | 75/76B | €106 | €398 | +€292 | +276.4% |
| Recurring financial income | 75 | €106 | €398 | +€292 | +276.4% |
| Financial charges | 65/66B | €556 | €844 | +€288 | +51.9% |
| Recurring financial charges | 65 | €556 | €844 | +€288 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | €4,035 | -€1,857 | -€5,892 | |
| Income taxes | 67/77 | €1,611 | €8 | -€1,602 | -99.5% |
| Profit (loss) for the period | 9904 | €2,425 | -€1,865 | -€4,290 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,425 | -€1,865 | -€4,290 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.