B.advised: 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.advised
Largest movements
- Cash -€24,950
down €24,950 (-52.4%), from €47,658 to €22,708
mainly Other debts (-€15,536) and Net result for the year (-€5,432)
- Tangible fixed assets -€4,178
down €4,178 (-37.5%), from €11,128 to €6,950
of which Furniture and vehicles: -€4,009
- Receivables within one year +€3,907
up €3,907 (+19.8%), from €19,709 to €23,616
of which Trade receivables: +€2,878
- Deferred charges and accrued income +€1,101
up €1,101 (+36.4%), from €3,022 to €4,122
- Other debts -€15,536
down €15,536 (-38.5%), from €40,312 to €24,776
- Profit (loss) carried forward -€5,432
down €5,432 (-24.1%), from €22,509 to €17,077
- Debts after one year -€1,943
down €1,943 (-51.2%), from €3,794 to €1,850
- Tax, wage and social debts -€1,840
down €1,840 (-40.4%), from €4,560 to €2,719
of which Taxes: -€1,840
- Gross operating margin -€37,159
down €37,159 (-91.6%), from €40,569 to €3,410
- Taxes -€3,622
down €3,622 (-76.3%), from €4,749 to €1,126
- Financial charges -€1,978
down €1,978 (-36.3%), from €5,448 to €3,470
- Depreciation -€466
down €466 (-14.5%), from €3,223 to €2,757
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 | €81,516 | €57,395 | -€24,121 | -29.6% |
| Fixed assets | 21/28 | €11,128 | €6,950 | -€4,178 | -37.5% |
| Tangible fixed assets | 22/27 | €11,128 | €6,950 | -€4,178 | -37.5% |
| Land and buildings | 22 | €1,693 | €1,585 | -€108 | -6.4% |
| Plant, machinery and equipment | 23 | €277 | €216 | -€61 | -22.0% |
| Furniture and vehicles | 24 | €9,158 | €5,149 | -€4,009 | -43.8% |
| Current assets | 29/58 | €70,388 | €50,446 | -€19,943 | -28.3% |
| Amounts receivable within one year | 40/41 | €19,709 | €23,616 | +€3,907 | +19.8% |
| Trade receivables | 40 | €10,330 | €13,208 | +€2,878 | +27.9% |
| Other amounts receivable | 41 | €9,379 | €10,408 | +€1,029 | +11.0% |
| Cash at bank and in hand | 54/58 | €47,658 | €22,708 | -€24,950 | -52.4% |
| Deferred charges and accrued income | 490/1 | €3,022 | €4,122 | +€1,101 | +36.4% |
| Total equity and liabilities | 10/49 | €81,516 | €57,395 | -€24,121 | -29.6% |
| Equity | 10/15 | €29,475 | €24,043 | -€5,432 | -18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €765 | €765 | = | 0.0% |
| Distributable reserves | 133 | €765 | €765 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,509 | €17,077 | -€5,432 | -24.1% |
| Amounts payable | 17/49 | €52,041 | €33,353 | -€18,689 | -35.9% |
| Amounts payable after more than one year | 17 | €3,794 | €1,850 | -€1,943 | -51.2% |
| Financial debts | 170/4 | €3,794 | €1,850 | -€1,943 | -51.2% |
| Amounts payable within one year | 42/48 | €48,248 | €31,502 | -€16,746 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €1,867 | €1,943 | +€76 | +4.1% |
| Trade debts | 44 | €1,508 | €2,063 | +€555 | +36.8% |
| Suppliers | 440/4 | €1,508 | €2,063 | +€555 | +36.8% |
| Taxes, remuneration and social security | 45 | €4,560 | €2,719 | -€1,840 | -40.4% |
| Taxes | 450/3 | €1,840 | - | -€1,840 | |
| Remuneration and social security | 454/9 | €2,719 | €2,719 | = | 0.0% |
| Other amounts payable | 47/48 | €40,312 | €24,776 | -€15,536 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,223 | €2,757 | -€466 | -14.5% |
| Other operating charges | 640/8 | €669 | €755 | +€85 | +12.7% |
| Non-recurring operating charges | 66A | - | €801 | +€801 | |
| Gross operating margin | 9900 | €40,569 | €3,410 | -€37,159 | -91.6% |
| Operating profit (loss) | 9901 | €36,676 | -€903 | -€37,579 | |
| Financial income | 75/76B | €84 | €67 | -€16 | -19.5% |
| Recurring financial income | 75 | €84 | €67 | -€16 | -19.5% |
| Financial charges | 65/66B | €5,448 | €3,470 | -€1,978 | -36.3% |
| Recurring financial charges | 65 | €5,448 | €3,470 | -€1,978 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €31,312 | -€4,306 | -€35,617 | |
| Income taxes | 67/77 | €4,749 | €1,126 | -€3,622 | -76.3% |
| Profit (loss) for the period | 9904 | €26,563 | -€5,432 | -€31,995 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,563 | -€5,432 | -€31,995 |
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 22 October 2026 via checked.be.