@DVICE-CONSULTING: 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.
@DVICE-CONSULTING
Largest movements
- Receivables within one year -€132,141
down €132,141 (-99.8%), from €132,340 to €199
- Cash +€26,089
up €26,089 (+1,405%), from €1,856 to €27,945
mainly Receivables within one year (+€132,141) and Net result for the year (+€46,571)
- Other debts -€134,897
down €134,897 (-93.3%), from €144,640 to €9,743
- Profit (loss) carried forward +€36,647
no longer reported in 2025 (was -€36,647)
- Trade debts -€13,040
down €13,040 (-94.5%), from €13,797 to €757
- Reserves +€9,924
up €9,924 (+653%), from €1,520 to €11,444
of which Distributable reserves: +€9,924
- Tax, wage and social debts -€4,841
no longer reported in 2025 (was €4,841)
- Gross operating margin +€36,818
up €36,818 (+332%), from €11,096 to €47,913
- Other operating charges -€13,786
down €13,786 (-93.9%), from €14,683 to €897
- Depreciation -€775
down €775 (-83.3%), from €931 to €155
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 | €134,352 | €28,145 | -€106,207 | -79.1% |
| Fixed assets | 21/28 | €155 | - | -€155 | |
| Tangible fixed assets | 22/27 | €155 | - | -€155 | |
| Furniture and vehicles | 24 | €155 | - | -€155 | |
| Current assets | 29/58 | €134,196 | €28,145 | -€106,052 | -79.0% |
| Amounts receivable within one year | 40/41 | €132,340 | €199 | -€132,141 | -99.8% |
| Other amounts receivable | 41 | €132,340 | €199 | -€132,141 | -99.8% |
| Cash at bank and in hand | 54/58 | €1,856 | €27,945 | +€26,089 | +1,405% |
| Total equity and liabilities | 10/49 | €134,352 | €28,145 | -€106,207 | -79.1% |
| Equity | 10/15 | -€28,927 | €17,644 | +€46,571 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,520 | €11,444 | +€9,924 | +653% |
| Non-distributable reserves | 130/1 | €1,520 | €1,520 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,520 | €1,520 | = | 0.0% |
| Distributable reserves | 133 | - | €9,924 | +€9,924 | |
| Profit (loss) carried forward | 14 | -€36,647 | - | +€36,647 | |
| Amounts payable | 17/49 | €163,279 | €10,501 | -€152,778 | -93.6% |
| Amounts payable within one year | 42/48 | €163,279 | €10,501 | -€152,778 | -93.6% |
| Trade debts | 44 | €13,797 | €757 | -€13,040 | -94.5% |
| Suppliers | 440/4 | €13,797 | €757 | -€13,040 | -94.5% |
| Taxes, remuneration and social security | 45 | €4,841 | - | -€4,841 | |
| Taxes | 450/3 | €4,841 | - | -€4,841 | |
| Other amounts payable | 47/48 | €144,640 | €9,743 | -€134,897 | -93.3% |
| Non-recurring operating income | 76A | - | €45,926 | +€45,926 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €931 | €155 | -€775 | -83.3% |
| Other operating charges | 640/8 | €14,683 | €897 | -€13,786 | -93.9% |
| Gross operating margin | 9900 | €11,096 | €47,913 | +€36,818 | +332% |
| Operating profit (loss) | 9901 | -€4,518 | €46,861 | +€51,379 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €235 | €318 | +€83 | +35.1% |
| Recurring financial charges | 65 | €235 | €318 | +€83 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,753 | €46,571 | +€51,324 | |
| Profit (loss) for the period | 9904 | -€4,753 | €46,571 | +€51,324 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,753 | €46,571 | +€51,324 |
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 15 October 2026 via checked.be.