BS ADVENTURE: 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.
BS ADVENTURE
Largest movements
- Tangible fixed assets +€16,825
up €16,825 (+120%), from €14,063 to €30,888
of which Plant, machinery and equipment: +€23,775
- Cash +€16,227
up €16,227 (+1,401%), from €1,158 to €17,385
mainly Other debts (+€24,457) and Depreciation (+€11,594)
- Deferred charges and accrued income +€7,036
new in 2025: €7,036
- Intangible fixed assets -€1,130
down €1,130 (-19.1%), from €5,904 to €4,774
- Other debts +€24,457
up €24,457 (+136%), from €17,988 to €42,445
- Trade debts +€10,899
up €10,899 (+7,364%), from €148 to €11,047
- Profit (loss) carried forward +€4,566
up €4,566 (+46.3%), from €9,862 to €14,428
- Turnover +€24,703
new in 2025: €24,703
- Gross operating margin +€9,971
up €9,971 (+161%), from €6,189 to €16,160
- Purchases and services +€8,543
new in 2025: €8,543
- Depreciation -€3,787
down €3,787 (-24.6%), from €15,381 to €11,594
- Taxes -€2,643
no longer reported in 2025 (was €2,643)
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 | €35,414 | €74,559 | +€39,145 | +111% |
| Fixed assets | 21/28 | €19,967 | €35,662 | +€15,695 | +78.6% |
| Intangible fixed assets | 21 | €5,904 | €4,774 | -€1,130 | -19.1% |
| Tangible fixed assets | 22/27 | €14,063 | €30,888 | +€16,825 | +120% |
| Plant, machinery and equipment | 23 | €182 | €23,957 | +€23,775 | +13,063% |
| Furniture and vehicles | 24 | €13,881 | €6,931 | -€6,950 | -50.1% |
| Current assets | 29/58 | €15,447 | €38,897 | +€23,450 | +152% |
| Amounts receivable within one year | 40/41 | €14,289 | €14,476 | +€187 | +1.3% |
| Other amounts receivable | 41 | €14,289 | €14,476 | +€187 | +1.3% |
| Cash at bank and in hand | 54/58 | €1,158 | €17,385 | +€16,227 | +1,401% |
| Deferred charges and accrued income | 490/1 | - | €7,036 | +€7,036 | |
| Total equity and liabilities | 10/49 | €35,414 | €74,559 | +€39,145 | +111% |
| Equity | 10/15 | €14,862 | €19,428 | +€4,566 | +30.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,862 | €14,428 | +€4,566 | +46.3% |
| Amounts payable | 17/49 | €20,552 | €55,131 | +€34,579 | +168% |
| Amounts payable within one year | 42/48 | €20,502 | €55,131 | +€34,629 | +169% |
| Trade debts | 44 | €148 | €11,047 | +€10,899 | +7,364% |
| Suppliers | 440/4 | €148 | €11,047 | +€10,899 | +7,364% |
| Advances received on contracts in progress | 46 | €605 | €605 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,761 | €1,034 | -€727 | -41.3% |
| Taxes | 450/3 | €1,761 | €634 | -€1,127 | -64.0% |
| Remuneration and social security | 454/9 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €17,988 | €42,445 | +€24,457 | +136% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Turnover | 70 | - | €24,703 | +€24,703 | |
| Non-recurring operating income | 76A | €5,415 | - | -€5,415 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €8,543 | +€8,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,381 | €11,594 | -€3,787 | -24.6% |
| Other operating charges | 640/8 | €471 | - | -€471 | |
| Gross operating margin | 9900 | €6,189 | €16,160 | +€9,971 | +161% |
| Operating profit (loss) | 9901 | -€9,663 | €4,566 | +€14,229 | |
| Financial charges | 65/66B | €269 | - | -€269 | |
| Recurring financial charges | 65 | €269 | - | -€269 | |
| Profit (loss) for the period before taxes | 9903 | -€9,932 | €4,566 | +€14,498 | |
| Income taxes | 67/77 | €2,643 | - | -€2,643 | |
| Profit (loss) for the period | 9904 | -€12,575 | €4,566 | +€17,141 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,575 | €4,566 | +€17,141 |
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 25 October 2026 via checked.be.