FR-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.
FR-Advice
Largest movements
- Cash -€18,222
down €18,222 (-33.8%), from €53,947 to €35,726
mainly Other debts (-€18,328) and Net result for the year (-€6,242)
- Tangible fixed assets -€10,886
down €10,886 (-50.1%), from €21,726 to €10,840
- Receivables within one year -€5,941
down €5,941 (-42.8%), from €13,870 to €7,929
- Deferred charges and accrued income +€909
up €909 (+191.3%), from €475 to €1,384
- Other debts -€18,328
down €18,328 (-87.2%), from €21,011 to €2,683
- Reserves -€6,242
down €6,242 (-20.7%), from €30,197 to €23,955
- Tax, wage and social debts -€5,640
down €5,640 (-32.4%), from €17,432 to €11,792
- Debts after one year -€3,883
down €3,883 (-100.0%), from €3,883 to €0
- Gross operating margin -€49,428
down €49,428 (-87.1%), from €56,755 to €7,327
- Taxes -€9,700
down €9,700 (-93.2%), from €10,406 to €705
- Depreciation -€2,169
down €2,169 (-16.6%), from €13,055 to €10,886
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 | €90,018 | €55,878 | -€34,140 | -37.9% |
| Fixed assets | 21/28 | €21,726 | €10,840 | -€10,886 | -50.1% |
| Tangible fixed assets | 22/27 | €21,726 | €10,840 | -€10,886 | -50.1% |
| Furniture and vehicles | 24 | €21,726 | €10,840 | -€10,886 | -50.1% |
| Current assets | 29/58 | €68,292 | €45,038 | -€23,254 | -34.1% |
| Amounts receivable within one year | 40/41 | €13,870 | €7,929 | -€5,941 | -42.8% |
| Trade receivables | 40 | €13,870 | €7,929 | -€5,941 | -42.8% |
| Cash at bank and in hand | 54/58 | €53,947 | €35,726 | -€18,222 | -33.8% |
| Deferred charges and accrued income | 490/1 | €475 | €1,384 | +€909 | +191.3% |
| Total equity and liabilities | 10/49 | €90,018 | €55,878 | -€34,140 | -37.9% |
| Equity | 10/15 | €40,197 | €33,955 | -€6,242 | -15.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,197 | €23,955 | -€6,242 | -20.7% |
| Distributable reserves | 133 | €30,197 | €23,955 | -€6,242 | -20.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,821 | €21,923 | -€27,898 | -56.0% |
| Amounts payable after more than one year | 17 | €3,883 | €0 | -€3,883 | -100.0% |
| Financial debts | 170/4 | €3,883 | €0 | -€3,883 | -100.0% |
| Amounts payable within one year | 42/48 | €45,938 | €21,923 | -€24,015 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €4,015 | €3,883 | -€131 | -3.3% |
| Trade debts | 44 | €3,480 | €3,564 | +€84 | +2.4% |
| Suppliers | 440/4 | €3,480 | €3,564 | +€84 | +2.4% |
| Taxes, remuneration and social security | 45 | €17,432 | €11,792 | -€5,640 | -32.4% |
| Taxes | 450/3 | €17,432 | €11,792 | -€5,640 | -32.4% |
| Other amounts payable | 47/48 | €21,011 | €2,683 | -€18,328 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,055 | €10,886 | -€2,169 | -16.6% |
| Other operating charges | 640/8 | €1,495 | €1,443 | -€53 | -3.5% |
| Gross operating margin | 9900 | €56,755 | €7,327 | -€49,428 | -87.1% |
| Operating profit (loss) | 9901 | €42,205 | -€5,001 | -€47,206 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €748 | €535 | -€213 | -28.5% |
| Recurring financial charges | 65 | €748 | €535 | -€213 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €41,461 | -€5,536 | -€46,998 | |
| Income taxes | 67/77 | €10,406 | €705 | -€9,700 | -93.2% |
| Profit (loss) for the period | 9904 | €31,056 | -€6,242 | -€37,297 | |
| Profit (loss) for the period to be appropriated | 9905 | €31,056 | -€6,242 | -€37,297 |
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 9 October 2026 via checked.be.