FIAdv: 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.
FIAdv
Largest movements
- Cash +€19,743
up €19,743 (+38.7%), from €50,963 to €70,705
mainly Net result for the year (+€53,664) and Other debts (+€11,382)
- Receivables within one year +€1,593
up €1,593 (+7.5%), from €21,251 to €22,844
of which Trade receivables: +€1,593
- Other debts +€11,382
up €11,382 (+34.4%), from €33,075 to €44,457
- Tax, wage and social debts +€6,138
up €6,138 (+52.1%), from €11,790 to €17,928
of which Taxes: +€6,138
- Reserves +€3,664
up €3,664 (+4.8%), from €76,692 to €80,356
- Trade debts -€2,390
down €2,390 (-38.6%), from €6,186 to €3,796
- Gross operating margin +€19,837
up €19,837 (+40.1%), from €49,463 to €69,299
- Taxes +€4,608
up €4,608 (+42.6%), from €10,807 to €15,415
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 | €128,994 | €147,937 | +€18,943 | +14.7% |
| Fixed assets | 21/28 | €1,368 | €388 | -€980 | -71.6% |
| Tangible fixed assets | 22/27 | €1,368 | €388 | -€980 | -71.6% |
| Plant, machinery and equipment | 23 | €1,368 | €388 | -€980 | -71.6% |
| Current assets | 29/58 | €127,626 | €147,549 | +€19,923 | +15.6% |
| Amounts receivable after more than one year | 29 | €55,413 | €54,000 | -€1,413 | -2.5% |
| Other amounts receivable | 291 | €55,413 | €54,000 | -€1,413 | -2.5% |
| Amounts receivable within one year | 40/41 | €21,251 | €22,844 | +€1,593 | +7.5% |
| Trade receivables | 40 | €21,251 | €22,844 | +€1,593 | +7.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €50,963 | €70,705 | +€19,743 | +38.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €128,994 | €147,937 | +€18,943 | +14.7% |
| Equity | 10/15 | €77,942 | €81,606 | +€3,664 | +4.7% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Reserves | 13 | €76,692 | €80,356 | +€3,664 | +4.8% |
| Distributable reserves | 133 | €76,692 | €80,356 | +€3,664 | +4.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,052 | €66,331 | +€15,279 | +29.9% |
| Amounts payable within one year | 42/48 | €51,052 | €66,181 | +€15,129 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €6,186 | €3,796 | -€2,390 | -38.6% |
| Suppliers | 440/4 | €6,186 | €3,796 | -€2,390 | -38.6% |
| Taxes, remuneration and social security | 45 | €11,790 | €17,928 | +€6,138 | +52.1% |
| Taxes | 450/3 | €11,790 | €17,928 | +€6,138 | +52.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €33,075 | €44,457 | +€11,382 | +34.4% |
| Accrued charges and deferred income | 492/3 | - | €150 | +€150 | |
| Non-recurring operating income | 76A | - | €22 | +€22 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €980 | €980 | = | 0.0% |
| Other operating charges | 640/8 | €1,068 | €1,050 | -€18 | -1.7% |
| Gross operating margin | 9900 | €49,463 | €69,299 | +€19,837 | +40.1% |
| Operating profit (loss) | 9901 | €47,415 | €67,269 | +€19,854 | +41.9% |
| Financial income | 75/76B | €1,902 | €1,892 | -€10 | -0.5% |
| Recurring financial income | 75 | €1,902 | €1,892 | -€10 | -0.5% |
| Financial charges | 65/66B | €69 | €83 | +€14 | +20.0% |
| Recurring financial charges | 65 | €69 | €83 | +€14 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €49,248 | €69,079 | +€19,831 | +40.3% |
| Income taxes | 67/77 | €10,807 | €15,415 | +€4,608 | +42.6% |
| Profit (loss) for the period | 9904 | €38,441 | €53,664 | +€15,223 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,441 | €53,664 | +€15,223 | +39.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.