iAdvisory: 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.
iAdvisory
Largest movements
- Receivables within one year +€25,931
up €25,931 (+2446.9%), from €1,060 to €26,990
of which Trade receivables: +€24,484
- Cash +€18,007
up €18,007 (+25.5%), from €70,714 to €88,720
mainly Net result for the year (+€55,578) and Depreciation (+€14,080)
- Tangible fixed assets -€11,542
down €11,542 (-23.1%), from €49,915 to €38,373
- Deferred charges and accrued income -€6,652
down €6,652 (-85.3%), from €7,799 to €1,147
- Profit (loss) carried forward +€55,578
up €55,578 (+83.6%), from €66,500 to €122,078
- Other debts -€24,131
no longer reported in 2025 (was €24,131)
- Trade debts -€5,652
down €5,652 (-77.6%), from €7,286 to €1,634
- Gross operating margin -€10,771
down €10,771 (-10.8%), from €99,538 to €88,767
- Depreciation +€5,872
up €5,872 (+71.5%), from €8,209 to €14,080
- Taxes -€3,122
down €3,122 (-16.5%), from €18,931 to €15,809
- Other operating charges +€1,501
up €1,501 (+93.4%), from €1,607 to €3,108
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 | €129,487 | €155,230 | +€25,743 | +19.9% |
| Fixed assets | 21/28 | €49,915 | €38,373 | -€11,542 | -23.1% |
| Tangible fixed assets | 22/27 | €49,915 | €38,373 | -€11,542 | -23.1% |
| Furniture and vehicles | 24 | €49,915 | €38,373 | -€11,542 | -23.1% |
| Current assets | 29/58 | €79,572 | €116,858 | +€37,285 | +46.9% |
| Amounts receivable within one year | 40/41 | €1,060 | €26,990 | +€25,931 | +2446.9% |
| Trade receivables | 40 | €1,060 | €25,544 | +€24,484 | +2310.4% |
| Other amounts receivable | 41 | - | €1,446 | +€1,446 | |
| Cash at bank and in hand | 54/58 | €70,714 | €88,720 | +€18,007 | +25.5% |
| Deferred charges and accrued income | 490/1 | €7,799 | €1,147 | -€6,652 | -85.3% |
| Total equity and liabilities | 10/49 | €129,487 | €155,230 | +€25,743 | +19.9% |
| Equity | 10/15 | €66,600 | €122,178 | +€55,578 | +83.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,500 | €122,078 | +€55,578 | +83.6% |
| Amounts payable | 17/49 | €62,887 | €33,052 | -€29,835 | -47.4% |
| Amounts payable within one year | 42/48 | €62,887 | €33,052 | -€29,835 | -47.4% |
| Trade debts | 44 | €7,286 | €1,634 | -€5,652 | -77.6% |
| Suppliers | 440/4 | €7,286 | €1,634 | -€5,652 | -77.6% |
| Taxes, remuneration and social security | 45 | €31,470 | €31,419 | -€51 | -0.2% |
| Taxes | 450/3 | €31,470 | €31,419 | -€51 | -0.2% |
| Other amounts payable | 47/48 | €24,131 | - | -€24,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,209 | €14,080 | +€5,872 | +71.5% |
| Other operating charges | 640/8 | €1,607 | €3,108 | +€1,501 | +93.4% |
| Gross operating margin | 9900 | €99,538 | €88,767 | -€10,771 | -10.8% |
| Operating profit (loss) | 9901 | €89,722 | €71,579 | -€18,143 | -20.2% |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €885 | €192 | -€693 | -78.3% |
| Recurring financial charges | 65 | €885 | €192 | -€693 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | €88,877 | €71,387 | -€17,490 | -19.7% |
| Income taxes | 67/77 | €18,931 | €15,809 | -€3,122 | -16.5% |
| Profit (loss) for the period | 9904 | €69,946 | €55,578 | -€14,368 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €69,946 | €55,578 | -€14,368 | -20.5% |
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 10 October 2026 via checked.be.