D-advice: what changed
Two fiscal 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.
D-advice
Largest movements
- Cash +€1,034
up €1,034 (+3.7%), from €28,076 to €29,109
mainly Net result for the year (+€1,428) and Trade debts (+€34)
- Profit (loss) carried forward +€1,428
up €1,428 (+1.6%), from -€89,928 to -€88,500
- Gross operating margin +€1,579
up €1,579 (+495.9%), from €318 to €1,897
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 | €31,573 | €32,970 | +€1,397 | +4.4% |
| Current assets | 29/58 | €31,573 | €32,970 | +€1,397 | +4.4% |
| Amounts receivable within one year | 40/41 | €3,467 | €3,659 | +€191 | +5.5% |
| Trade receivables | 40 | €3,398 | €3,520 | +€122 | +3.6% |
| Other amounts receivable | 41 | €69 | €138 | +€69 | +99.6% |
| Cash at bank and in hand | 54/58 | €28,076 | €29,109 | +€1,034 | +3.7% |
| Deferred charges and accrued income | 490/1 | €30 | €202 | +€172 | +573.6% |
| Total equity and liabilities | 10/49 | €31,573 | €32,970 | +€1,397 | +4.4% |
| Equity | 10/15 | €30,488 | €31,916 | +€1,428 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,816 | €101,816 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €99,956 | €99,956 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,928 | -€88,500 | +€1,428 | +1.6% |
| Amounts payable | 17/49 | €1,086 | €1,054 | -€31 | -2.9% |
| Amounts payable within one year | 42/48 | €1,086 | €1,054 | -€31 | -2.9% |
| Trade debts | 44 | €183 | €217 | +€34 | +18.6% |
| Suppliers | 440/4 | €183 | €217 | +€34 | +18.6% |
| Taxes, remuneration and social security | 45 | €903 | €838 | -€65 | -7.2% |
| Taxes | 450/3 | €903 | €838 | -€65 | -7.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €318 | €1,897 | +€1,579 | +495.9% |
| Operating profit (loss) | 9901 | -€69 | €1,497 | +€1,566 | |
| Financial charges | 65/66B | €65 | €69 | +€4 | +5.8% |
| Recurring financial charges | 65 | €65 | €69 | +€4 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€134 | €1,428 | +€1,563 | |
| Profit (loss) for the period | 9904 | -€134 | €1,428 | +€1,563 | |
| Profit (loss) for the period to be appropriated | 9905 | -€134 | €1,428 | +€1,563 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.