FIN-ADVI: 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.
FIN-ADVI
Largest movements
- Receivables within one year -€3,191
down €3,191 (-100%), from €3,191 to €0
- Cash -€335
down €335 (-1.4%), from €23,967 to €23,632
mainly Net result for the year (-€3,301) and Receivables after one year (-€225)
- Profit (loss) carried forward -€7,827
down €7,827, from €4,526 to -€3,301
- Reserves +€4,526
up €4,526 (+100%), from €4,507 to €9,033
- Gross operating margin -€41,077
down €41,077 (-71.9%), from €57,156 to €16,079
- Other operating charges -€26,432
down €26,432 (-57.8%), from €45,738 to €19,306
- Taxes -€4,061
no longer reported in 2025 (was €4,061)
- Turnover -€3,738
down €3,738 (-18.9%), from €19,817 to €16,079
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 | €27,633 | €24,332 | -€3,301 | -11.9% |
| Current assets | 29/58 | €27,633 | €24,332 | -€3,301 | -11.9% |
| Amounts receivable after more than one year | 29 | €475 | €700 | +€225 | +47.3% |
| Other amounts receivable | 291 | €475 | €700 | +€225 | +47.3% |
| Amounts receivable within one year | 40/41 | €3,191 | €0 | -€3,191 | -100% |
| Other amounts receivable | 41 | €3,191 | €0 | -€3,191 | -100% |
| Cash at bank and in hand | 54/58 | €23,967 | €23,632 | -€335 | -1.4% |
| Total equity and liabilities | 10/49 | €27,633 | €24,332 | -€3,301 | -11.9% |
| Equity | 10/15 | €27,633 | €24,332 | -€3,301 | -11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,507 | €9,033 | +€4,526 | +100% |
| Distributable reserves | 133 | €4,507 | €9,033 | +€4,526 | +100% |
| Profit (loss) carried forward | 14 | €4,526 | -€3,301 | -€7,827 | |
| Turnover | 70 | €19,817 | €16,079 | -€3,738 | -18.9% |
| Non-recurring operating income | 76A | €37,339 | - | -€37,339 | |
| Other operating charges | 640/8 | €45,738 | €19,306 | -€26,432 | -57.8% |
| Gross operating margin | 9900 | €57,156 | €16,079 | -€41,077 | -71.9% |
| Operating profit (loss) | 9901 | €11,418 | -€3,227 | -€14,645 | |
| Financial charges | 65/66B | - | €74 | +€74 | |
| Recurring financial charges | 65 | - | €74 | +€74 | |
| Profit (loss) for the period before taxes | 9903 | €11,418 | -€3,301 | -€14,719 | |
| Income taxes | 67/77 | €4,061 | - | -€4,061 | |
| Profit (loss) for the period | 9904 | €7,357 | -€3,301 | -€10,658 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,357 | -€3,301 | -€10,658 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.