Begeleidend Advies: 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.
Begeleidend Advies
Largest movements
- Receivables within one year -€7,010
down €7,010 (-63.3%), from €11,074 to €4,064
- Cash +€5,883
up €5,883 (+133%), from €4,434 to €10,317
mainly Receivables within one year (+€7,010)
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€1,460
no longer reported in 2025 (was €1,460)
- Gross operating margin +€508
no longer reported in 2025 (was -€508)
- Other operating charges -€352
down €352 (-38.8%), from €908 to €556
- Financial income +€99
up €99 (+55.3%), from €179 to €277
- Financial charges +€52
up €52 (+107%), from €48 to €100
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 | €382,175 | €381,048 | -€1,127 | -0.3% |
| Fixed assets | 21/28 | €366,667 | €366,667 | = | 0.0% |
| Financial fixed assets | 28 | €366,667 | €366,667 | = | 0.0% |
| Current assets | 29/58 | €15,508 | €14,381 | -€1,127 | -7.3% |
| Amounts receivable within one year | 40/41 | €11,074 | €4,064 | -€7,010 | -63.3% |
| Other amounts receivable | 41 | €11,074 | €4,064 | -€7,010 | -63.3% |
| Cash at bank and in hand | 54/58 | €4,434 | €10,317 | +€5,883 | +133% |
| Total equity and liabilities | 10/49 | €382,175 | €381,048 | -€1,127 | -0.3% |
| Equity | 10/15 | €360,427 | €360,048 | -€378 | -0.1% |
| Contributions | 10/11 | €49,645 | €49,645 | = | 0.0% |
| Reserves | 13 | €362,382 | €362,382 | = | 0.0% |
| Distributable reserves | 133 | €362,382 | €362,382 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,600 | -€51,978 | -€378 | -0.7% |
| Amounts payable | 17/49 | €21,748 | €21,000 | -€748 | -3.4% |
| Amounts payable within one year | 42/48 | €21,748 | €21,000 | -€748 | -3.4% |
| Trade debts | 44 | €21,748 | €21,000 | -€748 | -3.4% |
| Suppliers | 440/4 | €21,748 | €21,000 | -€748 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,460 | - | -€1,460 | |
| Other operating charges | 640/8 | €908 | €556 | -€352 | -38.8% |
| Gross operating margin | 9900 | -€508 | - | +€508 | |
| Operating profit (loss) | 9901 | -€2,877 | -€556 | +€2,321 | +80.7% |
| Financial income | 75/76B | €179 | €277 | +€99 | +55.3% |
| Recurring financial income | 75 | €179 | €277 | +€99 | +55.3% |
| Financial charges | 65/66B | €48 | €100 | +€52 | +107% |
| Recurring financial charges | 65 | €48 | €100 | +€52 | +107% |
| Profit (loss) for the period before taxes | 9903 | -€2,747 | -€378 | +€2,368 | +86.2% |
| Profit (loss) for the period | 9904 | -€2,747 | -€378 | +€2,368 | +86.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,747 | -€378 | +€2,368 | +86.2% |
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 14 October 2026 via checked.be.