JA Advies: 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.
JA Advies
Largest movements
- Cash +€86,600
up €86,600 (+62.7%), from €138,226 to €224,825
mainly Net result for the year (+€368,835) and Investment in fixed assets (net) (+€81,497)
- Financial fixed assets -€81,497
down €81,497 (-46.9%), from €173,943 to €92,445
- Tangible fixed assets -€33,679
down €33,679 (-9.2%), from €365,786 to €332,106
of which Furniture and vehicles: -€26,250
- Receivables within one year -€31,505
down €31,505 (-12.5%), from €253,010 to €221,505
of which Other amounts receivable: -€17,693
- Reserves -€81,165
down €81,165 (-16.3%), from €498,729 to €417,564
of which Distributable reserves: -€81,165
- Tax, wage and social debts +€64,210
up €64,210 (+103.7%), from €61,937 to €126,147
- Debts after one year -€38,991
down €38,991 (-16.1%), from €242,169 to €203,178
- Gross operating margin +€50,524
up €50,524 (+10.1%), from €501,737 to €552,261
- Taxes +€15,703
up €15,703 (+14.3%), from €110,006 to €125,709
- Other operating charges +€15,073
up €15,073 (+176.0%), from €8,564 to €23,637
- Depreciation +€10,750
up €10,750 (+46.9%), from €22,929 to €33,679
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 | €1,195,324 | €1,145,911 | -€49,412 | -4.1% |
| Fixed assets | 21/28 | €539,728 | €424,552 | -€115,176 | -21.3% |
| Tangible fixed assets | 22/27 | €365,786 | €332,106 | -€33,679 | -9.2% |
| Land and buildings | 22 | €250,379 | €243,903 | -€6,476 | -2.6% |
| Plant, machinery and equipment | 23 | €3,527 | €2,574 | -€953 | -27.0% |
| Furniture and vehicles | 24 | €111,880 | €85,630 | -€26,250 | -23.5% |
| Financial fixed assets | 28 | €173,943 | €92,445 | -€81,497 | -46.9% |
| Current assets | 29/58 | €655,595 | €721,359 | +€65,764 | +10.0% |
| Amounts receivable after more than one year | 29 | €250,987 | €250,987 | = | 0.0% |
| Other amounts receivable | 291 | €250,987 | €250,987 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €253,010 | €221,505 | -€31,505 | -12.5% |
| Trade receivables | 40 | €123,979 | €110,167 | -€13,812 | -11.1% |
| Other amounts receivable | 41 | €129,031 | €111,338 | -€17,693 | -13.7% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €138,226 | €224,825 | +€86,600 | +62.7% |
| Deferred charges and accrued income | 490/1 | €13,373 | €14,043 | +€670 | +5.0% |
| Total equity and liabilities | 10/49 | €1,195,324 | €1,145,911 | -€49,412 | -4.1% |
| Equity | 10/15 | €517,329 | €436,164 | -€81,165 | -15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €498,729 | €417,564 | -€81,165 | -16.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €498,729 | €417,564 | -€81,165 | -16.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €677,994 | €709,747 | +€31,753 | +4.7% |
| Amounts payable after more than one year | 17 | €242,169 | €203,178 | -€38,991 | -16.1% |
| Financial debts | 170/4 | €242,169 | €203,178 | -€38,991 | -16.1% |
| Amounts payable within one year | 42/48 | €435,825 | €506,569 | +€70,744 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €35,690 | €38,991 | +€3,301 | +9.2% |
| Financial debts | 43 | €334,397 | €336,151 | +€1,754 | +0.5% |
| Credit institutions | 430/8 | €334,397 | €336,151 | +€1,754 | +0.5% |
| Trade debts | 44 | €1,802 | €3,687 | +€1,886 | +104.7% |
| Suppliers | 440/4 | €1,802 | €3,687 | +€1,886 | +104.7% |
| Taxes, remuneration and social security | 45 | €61,937 | €126,147 | +€64,210 | +103.7% |
| Taxes | 450/3 | €61,937 | €126,147 | +€64,210 | +103.7% |
| Other amounts payable | 47/48 | €1,999 | €1,592 | -€407 | -20.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €565 | +€565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,929 | €33,679 | +€10,750 | +46.9% |
| Other operating charges | 640/8 | €8,564 | €23,637 | +€15,073 | +176.0% |
| Gross operating margin | 9900 | €501,737 | €552,261 | +€50,524 | +10.1% |
| Operating profit (loss) | 9901 | €470,243 | €494,380 | +€24,136 | +5.1% |
| Financial income | 75/76B | €24,180 | €23,498 | -€682 | -2.8% |
| Recurring financial income | 75 | €24,180 | €23,498 | -€682 | -2.8% |
| Financial charges | 65/66B | €27,970 | €23,334 | -€4,636 | -16.6% |
| Recurring financial charges | 65 | €27,970 | €23,334 | -€4,636 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €466,453 | €494,544 | +€28,090 | +6.0% |
| Income taxes | 67/77 | €110,006 | €125,709 | +€15,703 | +14.3% |
| Profit (loss) for the period | 9904 | €356,447 | €368,835 | +€12,388 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €356,447 | €368,835 | +€12,388 | +3.5% |
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 5 October 2026 via checked.be.