B-Advisor: 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-Advisor
Largest movements
- Financial fixed assets +€61,027
new in 2025: €61,027
- Cash -€41,515
down €41,515 (-32.3%), from €128,686 to €87,171
mainly Contributions, distributions and other (-€139,503) and Investment in fixed assets (net) (-€61,027)
- Other debts +€128,335
up €128,335 (+227.2%), from €56,490 to €184,824
- Reserves -€111,950
down €111,950 (-77.5%), from €144,403 to €32,453
- Tax, wage and social debts +€3,406
up €3,406 (+21.6%), from €15,732 to €19,138
- Gross operating margin -€37,101
down €37,101 (-48.4%), from €76,672 to €39,571
- Taxes -€7,250
down €7,250 (-46.6%), from €15,570 to €8,320
- Financial charges +€2,097
up €2,097 (+3998.0%), from €52 to €2,150
- Financial income +€1,027
new in 2025: €1,027
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 | €219,324 | €238,128 | +€18,804 | +8.6% |
| Fixed assets | 21/28 | €6,367 | €65,218 | +€58,851 | +924.3% |
| Tangible fixed assets | 22/27 | €6,367 | €4,191 | -€2,176 | -34.2% |
| Land and buildings | 22 | €4,703 | €3,981 | -€722 | -15.4% |
| Furniture and vehicles | 24 | €1,663 | €210 | -€1,454 | -87.4% |
| Financial fixed assets | 28 | - | €61,027 | +€61,027 | |
| Current assets | 29/58 | €212,957 | €172,910 | -€40,048 | -18.8% |
| Amounts receivable within one year | 40/41 | €84,271 | €85,738 | +€1,467 | +1.7% |
| Trade receivables | 40 | €82,280 | €84,025 | +€1,745 | +2.1% |
| Other amounts receivable | 41 | €1,991 | €1,714 | -€278 | -13.9% |
| Cash at bank and in hand | 54/58 | €128,686 | €87,171 | -€41,515 | -32.3% |
| Total equity and liabilities | 10/49 | €219,324 | €238,128 | +€18,804 | +8.6% |
| Equity | 10/15 | €145,798 | €33,848 | -€111,950 | -76.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €144,403 | €32,453 | -€111,950 | -77.5% |
| Distributable reserves | 133 | €144,403 | €32,453 | -€111,950 | -77.5% |
| Profit (loss) carried forward | 14 | €395 | €395 | = | 0.0% |
| Amounts payable | 17/49 | €73,526 | €204,280 | +€130,753 | +177.8% |
| Amounts payable within one year | 42/48 | €72,221 | €204,280 | +€132,058 | +182.9% |
| Trade debts | 44 | - | €318 | +€318 | |
| Suppliers | 440/4 | - | €318 | +€318 | |
| Taxes, remuneration and social security | 45 | €15,732 | €19,138 | +€3,406 | +21.6% |
| Taxes | 450/3 | €15,732 | €19,138 | +€3,406 | +21.6% |
| Other amounts payable | 47/48 | €56,490 | €184,824 | +€128,335 | +227.2% |
| Accrued charges and deferred income | 492/3 | €1,305 | - | -€1,305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,176 | €2,176 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €76,672 | €39,571 | -€37,101 | -48.4% |
| Operating profit (loss) | 9901 | €74,109 | €36,996 | -€37,113 | -50.1% |
| Financial income | 75/76B | - | €1,027 | +€1,027 | |
| Recurring financial income | 75 | - | €1,027 | +€1,027 | |
| Financial charges | 65/66B | €52 | €2,150 | +€2,097 | +3998.0% |
| Recurring financial charges | 65 | €52 | €2,150 | +€2,097 | +3998.0% |
| Profit (loss) for the period before taxes | 9903 | €74,057 | €35,873 | -€38,183 | -51.6% |
| Income taxes | 67/77 | €15,570 | €8,320 | -€7,250 | -46.6% |
| Profit (loss) for the period | 9904 | €58,486 | €27,553 | -€30,933 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,486 | €27,553 | -€30,933 | -52.9% |
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 11 October 2026 via checked.be.