Best 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.
Best ADvice
Largest movements
- Cash +€28,013
up €28,013 (+85.8%), from €32,632 to €60,645
mainly Receivables within one year (+€17,908) and Depreciation (+€11,539)
- Receivables within one year -€17,908
down €17,908 (-24.6%), from €72,678 to €54,770
of which Trade receivables: -€17,849
- Intangible fixed assets -€7,161
down €7,161 (-25.3%), from €28,336 to €21,175
- Tangible fixed assets -€4,378
down €4,378 (-20.6%), from €21,231 to €16,853
of which Furniture and vehicles: -€3,153
- Tax, wage and social debts +€11,016
up €11,016 (+182%), from €6,069 to €17,085
- Trade debts -€9,974
down €9,974 (-27.5%), from €36,322 to €26,348
- Gross operating margin -€2,930
down €2,930 (-21.1%), from €13,912 to €10,982
- Depreciation +€1,223
up €1,223 (+11.9%), from €10,317 to €11,539
- Taxes -€997
down €997 (-84.4%), from €1,181 to €184
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 | €155,287 | €153,958 | -€1,329 | -0.9% |
| Fixed assets | 21/28 | €49,567 | €38,028 | -€11,539 | -23.3% |
| Intangible fixed assets | 21 | €28,336 | €21,175 | -€7,161 | -25.3% |
| Tangible fixed assets | 22/27 | €21,231 | €16,853 | -€4,378 | -20.6% |
| Land and buildings | 22 | €1,187 | €721 | -€465 | -39.2% |
| Plant, machinery and equipment | 23 | €2,435 | €1,675 | -€760 | -31.2% |
| Furniture and vehicles | 24 | €17,609 | €14,456 | -€3,153 | -17.9% |
| Current assets | 29/58 | €105,720 | €115,930 | +€10,210 | +9.7% |
| Amounts receivable within one year | 40/41 | €72,678 | €54,770 | -€17,908 | -24.6% |
| Trade receivables | 40 | €72,074 | €54,225 | -€17,849 | -24.8% |
| Other amounts receivable | 41 | €604 | €545 | -€59 | -9.7% |
| Cash at bank and in hand | 54/58 | €32,632 | €60,645 | +€28,013 | +85.8% |
| Deferred charges and accrued income | 490/1 | €410 | €515 | +€105 | +25.5% |
| Total equity and liabilities | 10/49 | €155,287 | €153,958 | -€1,329 | -0.9% |
| Equity | 10/15 | €110,227 | €109,216 | -€1,011 | -0.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,530 | €82,959 | +€429 | +0.5% |
| Investment grants | 15 | €5,697 | €4,257 | -€1,440 | -25.3% |
| Provisions and deferred taxes | 16 | €1,424 | €1,064 | -€360 | -25.3% |
| Deferred taxes | 168 | €1,424 | €1,064 | -€360 | -25.3% |
| Amounts payable | 17/49 | €43,636 | €43,678 | +€42 | +0.1% |
| Amounts payable within one year | 42/48 | €42,636 | €43,678 | +€1,042 | +2.4% |
| Trade debts | 44 | €36,322 | €26,348 | -€9,974 | -27.5% |
| Suppliers | 440/4 | €36,322 | €26,348 | -€9,974 | -27.5% |
| Taxes, remuneration and social security | 45 | €6,069 | €17,085 | +€11,016 | +182% |
| Taxes | 450/3 | €6,069 | €17,085 | +€11,016 | +182% |
| Other amounts payable | 47/48 | €245 | €245 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,317 | €11,539 | +€1,223 | +11.9% |
| Other operating charges | 640/8 | €628 | €528 | -€101 | -16.0% |
| Gross operating margin | 9900 | €13,912 | €10,982 | -€2,930 | -21.1% |
| Operating profit (loss) | 9901 | €2,967 | -€1,085 | -€4,053 | |
| Financial income | 75/76B | €1,533 | €1,451 | -€83 | -5.4% |
| Recurring financial income | 75 | €1,533 | €1,451 | -€83 | -5.4% |
| Financial charges | 65/66B | €126 | €112 | -€14 | -11.1% |
| Recurring financial charges | 65 | €126 | €112 | -€14 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €4,374 | €253 | -€4,121 | -94.2% |
| Transfer from deferred taxes | 780 | €360 | €360 | = | 0.0% |
| Income taxes | 67/77 | €1,181 | €184 | -€997 | -84.4% |
| Profit (loss) for the period | 9904 | €3,553 | €429 | -€3,125 | -87.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,553 | €429 | -€3,125 | -87.9% |
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 24 October 2026 via checked.be.