BF 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.
BF Advice
Largest movements
- Total assets +€20,635
up €20,635 (+1.1%), from €1.9m to €1.9m
of which Fixed assets: +€20,673
- Total equity and liabilities +€20,635
up €20,635 (+1.1%), from €1.9m to €1.9m
of which Equity: +€217,015
- Depreciation +€31,881
up €31,881 (+24.2%), from €131,488 to €163,368
- Taxes -€13,579
down €13,579 (-10.0%), from €136,179 to €122,600
- Gross operating margin -€11,752
down €11,752 (-2.1%), from €547,096 to €535,345
From the 2015 result to the 2016 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2015 | 2016 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,880,163 | €1,900,798 | +€20,635 | +1.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,275,782 | €1,296,456 | +€20,673 | +1.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,275,782 | €1,296,456 | +€20,673 | +1.6% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €651,322 | €651,322 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €19,316 | €24,956 | +€5,640 | +29.2% |
| Current investments | 50/53 | €255,897 | €357,963 | +€102,067 | +39.9% |
| Cash at bank and in hand | 54/58 | €371,254 | €371,254 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,880,163 | €1,900,798 | +€20,635 | +1.1% |
| Equity | 10/15 | €1,062,747 | €1,279,762 | +€217,015 | +20.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,615 | €4,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,045,732 | €1,262,747 | +€217,015 | +20.8% |
| Provisions and deferred taxes | 16 | €498,545 | €497,002 | -€1,544 | -0.3% |
| Amounts payable | 17/49 | €378,662 | €320,414 | -€58,248 | -15.4% |
| Amounts payable within one year | 42/48 | €360,767 | €304,460 | -€56,307 | -15.6% |
| Trade debts | 44 | €30,239 | €30,239 | = | 0.0% |
| Turnover | 70 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,488 | €163,368 | +€31,881 | +24.2% |
| Gross operating margin | 9900 | €547,096 | €535,345 | -€11,752 | -2.1% |
| Operating profit (loss) | 9901 | €411,175 | €372,929 | -€38,247 | -9.3% |
| Recurring financial income | 75 | €5,766 | €3,993 | -€1,773 | -30.7% |
| Recurring financial charges | 65 | €39,786 | €37,249 | -€2,537 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €376,608 | €339,716 | -€36,892 | -9.8% |
| Income taxes | 67/77 | €136,179 | €122,600 | -€13,579 | -10.0% |
| Profit (loss) for the period | 9904 | €240,430 | €217,116 | -€23,313 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €240,430 | €217,116 | -€23,313 | -9.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2015 and 30 September 2016. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.