Just Advies: 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.
Just Advies
Largest movements
- Intangible fixed assets -€12,000
down €12,000 (-11.2%), from €107,475 to €95,475
- Cash +€7,870
up €7,870 (+12.6%), from €62,397 to €70,267
mainly Net result for the year (+€51,723) and Depreciation (+€17,813)
- Tangible fixed assets -€5,813
down €5,813 (-17.1%), from €33,987 to €28,174
of which Furniture and vehicles: -€3,326
- Receivables within one year -€2,740
down €2,740 (-100%), from €2,740 to €0
- Deferred charges and accrued income +€2,089
new in 2026: €2,089
- Trade debts +€15,785
up €15,785 (+1,024%), from €1,542 to €17,327
- Debts after one year -€13,507
down €13,507 (-59.2%), from €22,820 to €9,313
- Other debts -€13,424
down €13,424 (-24.2%), from €55,362 to €41,937
- Reserves +€10,456
up €10,456 (+14.2%), from €73,413 to €83,869
- Tax, wage and social debts -€10,438
down €10,438 (-25.8%), from €40,491 to €30,053
of which Taxes: -€20,303
- Staff costs +€9,585
up €9,585 (+8.3%), from €115,597 to €125,182
- Taxes -€4,994
down €4,994 (-15.8%), from €31,522 to €26,528
- Depreciation +€2,749
up €2,749 (+18.3%), from €15,063 to €17,813
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,600 | €196,006 | -€10,593 | -5.1% |
| Fixed assets | 21/28 | €141,463 | €123,650 | -€17,813 | -12.6% |
| Intangible fixed assets | 21 | €107,475 | €95,475 | -€12,000 | -11.2% |
| Tangible fixed assets | 22/27 | €33,987 | €28,174 | -€5,813 | -17.1% |
| Land and buildings | 22 | €24,776 | €22,858 | -€1,918 | -7.7% |
| Furniture and vehicles | 24 | €6,951 | €3,625 | -€3,326 | -47.8% |
| Other tangible fixed assets | 26 | €2,260 | €1,691 | -€569 | -25.2% |
| Current assets | 29/58 | €65,137 | €72,357 | +€7,219 | +11.1% |
| Amounts receivable within one year | 40/41 | €2,740 | €0 | -€2,740 | -100% |
| Trade receivables | 40 | €2,740 | €0 | -€2,740 | -100% |
| Cash at bank and in hand | 54/58 | €62,397 | €70,267 | +€7,870 | +12.6% |
| Deferred charges and accrued income | 490/1 | - | €2,089 | +€2,089 | |
| Total equity and liabilities | 10/49 | €206,600 | €196,006 | -€10,593 | -5.1% |
| Equity | 10/15 | €73,414 | €83,870 | +€10,456 | +14.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €73,413 | €83,869 | +€10,456 | +14.2% |
| Distributable reserves | 133 | €73,413 | €83,869 | +€10,456 | +14.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €133,186 | €112,136 | -€21,049 | -15.8% |
| Amounts payable after more than one year | 17 | €22,820 | €9,313 | -€13,507 | -59.2% |
| Financial debts | 170/4 | €22,820 | €9,313 | -€13,507 | -59.2% |
| Amounts payable within one year | 42/48 | €110,366 | €102,823 | -€7,543 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €12,972 | €13,507 | +€535 | +4.1% |
| Trade debts | 44 | €1,542 | €17,327 | +€15,785 | +1,024% |
| Suppliers | 440/4 | €1,542 | €17,327 | +€15,785 | +1,024% |
| Taxes, remuneration and social security | 45 | €40,491 | €30,053 | -€10,438 | -25.8% |
| Taxes | 450/3 | €37,185 | €16,882 | -€20,303 | -54.6% |
| Remuneration and social security | 454/9 | €3,306 | €13,171 | +€9,865 | +298% |
| Other amounts payable | 47/48 | €55,362 | €41,937 | -€13,424 | -24.2% |
| Remuneration, social security and pensions | 62 | €115,597 | €125,182 | +€9,585 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,063 | €17,813 | +€2,749 | +18.3% |
| Other operating charges | 640/8 | €1,105 | €578 | -€528 | -47.7% |
| Gross operating margin | 9900 | €223,837 | €223,922 | +€85 | 0.0% |
| Operating profit (loss) | 9901 | €92,071 | €80,350 | -€11,721 | -12.7% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100% |
| Financial charges | 65/66B | €682 | €2,099 | +€1,417 | +208% |
| Recurring financial charges | 65 | €682 | €2,099 | +€1,417 | +208% |
| Profit (loss) for the period before taxes | 9903 | €91,419 | €78,251 | -€13,169 | -14.4% |
| Income taxes | 67/77 | €31,522 | €26,528 | -€4,994 | -15.8% |
| Profit (loss) for the period | 9904 | €59,897 | €51,723 | -€8,174 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,897 | €51,723 | -€8,174 | -13.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.