DS 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.
DS Advies
Largest movements
- Tangible fixed assets -€6,675
down €6,675 (-19.8%), from €33,729 to €27,054
of which Plant, machinery and equipment: -€4,758
- Receivables within one year -€727
down €727 (-55.0%), from €1,321 to €595
of which Trade receivables: -€974
- Cash -€358
down €358 (-65.5%), from €546 to €189
mainly Net result for the year (-€10,418)
- Profit (loss) carried forward -€10,418
down €10,418 (-18.2%), from -€57,258 to -€67,676
- Trade debts +€2,108
up €2,108 (+118%), from €1,782 to €3,890
- Depreciation -€248
down €248 (-3.6%), from €6,923 to €6,675
- Other operating charges +€109
up €109 (+21.8%), from €499 to €608
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 | €35,597 | €27,837 | -€7,759 | -21.8% |
| Fixed assets | 21/28 | €33,729 | €27,054 | -€6,675 | -19.8% |
| Tangible fixed assets | 22/27 | €33,729 | €27,054 | -€6,675 | -19.8% |
| Land and buildings | 22 | €10,971 | €9,054 | -€1,917 | -17.5% |
| Plant, machinery and equipment | 23 | €22,758 | €18,000 | -€4,758 | -20.9% |
| Current assets | 29/58 | €1,868 | €783 | -€1,084 | -58.1% |
| Amounts receivable within one year | 40/41 | €1,321 | €595 | -€727 | -55.0% |
| Trade receivables | 40 | €1,240 | €266 | -€974 | -78.5% |
| Other amounts receivable | 41 | €81 | €328 | +€247 | +305% |
| Cash at bank and in hand | 54/58 | €546 | €189 | -€358 | -65.5% |
| Total equity and liabilities | 10/49 | €35,597 | €27,837 | -€7,759 | -21.8% |
| Equity | 10/15 | -€42,258 | -€52,676 | -€10,418 | -24.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,258 | -€67,676 | -€10,418 | -18.2% |
| Amounts payable | 17/49 | €77,855 | €80,513 | +€2,658 | +3.4% |
| Amounts payable within one year | 42/48 | €77,740 | €80,126 | +€2,386 | +3.1% |
| Trade debts | 44 | €1,782 | €3,890 | +€2,108 | +118% |
| Suppliers | 440/4 | €1,782 | €3,890 | +€2,108 | +118% |
| Other amounts payable | 47/48 | €75,958 | €76,236 | +€278 | +0.4% |
| Accrued charges and deferred income | 492/3 | €115 | €387 | +€272 | +237% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,923 | €6,675 | -€248 | -3.6% |
| Other operating charges | 640/8 | €499 | €608 | +€109 | +21.8% |
| Gross operating margin | 9900 | -€3,089 | -€3,083 | +€6 | +0.2% |
| Operating profit (loss) | 9901 | -€10,512 | -€10,367 | +€145 | +1.4% |
| Financial charges | 65/66B | €67 | €51 | -€16 | -24.2% |
| Recurring financial charges | 65 | €67 | €51 | -€16 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,579 | -€10,418 | +€161 | +1.5% |
| Profit (loss) for the period | 9904 | -€10,579 | -€10,418 | +€161 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,579 | -€10,418 | +€161 | +1.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.