Overall Advisory: 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.
Overall Advisory
Largest movements
- Cash +€68,671
up €68,671 (+68.3%), from €100,498 to €169,169
mainly Net result for the year (+€73,195) and Trade debts (+€842)
- Receivables within one year +€2,495
up €2,495 (+7.8%), from €32,062 to €34,557
of which Other amounts receivable: +€4,766
- Profit (loss) carried forward +€72,362
up €72,362 (+56.0%), from €129,228 to €201,590
- Gross operating margin -€5,102
down €5,102 (-5.2%), from €98,262 to €93,160
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 | €132,560 | €206,106 | +€73,546 | +55.5% |
| Fixed assets | 21/28 | - | €1,486 | +€1,486 | |
| Tangible fixed assets | 22/27 | - | €1,486 | +€1,486 | |
| Furniture and vehicles | 24 | - | €1,486 | +€1,486 | |
| Current assets | 29/58 | €132,560 | €204,620 | +€72,060 | +54.4% |
| Amounts receivable within one year | 40/41 | €32,062 | €34,557 | +€2,495 | +7.8% |
| Trade receivables | 40 | €8,200 | €5,929 | -€2,271 | -27.7% |
| Other amounts receivable | 41 | €23,862 | €28,628 | +€4,766 | +20.0% |
| Cash at bank and in hand | 54/58 | €100,498 | €169,169 | +€68,671 | +68.3% |
| Deferred charges and accrued income | 490/1 | - | €894 | +€894 | |
| Total equity and liabilities | 10/49 | €132,560 | €206,106 | +€73,546 | +55.5% |
| Equity | 10/15 | €130,228 | €202,590 | +€72,362 | +55.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,228 | €201,590 | +€72,362 | +56.0% |
| Amounts payable | 17/49 | €2,332 | €3,516 | +€1,184 | +50.8% |
| Amounts payable within one year | 42/48 | €2,332 | €3,516 | +€1,184 | +50.8% |
| Trade debts | 44 | €273 | €1,115 | +€842 | +308% |
| Suppliers | 440/4 | €273 | €1,115 | +€842 | +308% |
| Taxes, remuneration and social security | 45 | €1,458 | €1,568 | +€110 | +7.5% |
| Taxes | 450/3 | €358 | €468 | +€110 | +30.8% |
| Remuneration and social security | 454/9 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 47/48 | €601 | €833 | +€232 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €294 | +€294 | |
| Gross operating margin | 9900 | €98,262 | €93,160 | -€5,102 | -5.2% |
| Operating profit (loss) | 9901 | €98,262 | €92,866 | -€5,396 | -5.5% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €46 | €76 | +€30 | +64.6% |
| Recurring financial charges | 65 | €46 | €76 | +€30 | +64.6% |
| Profit (loss) for the period before taxes | 9903 | €98,216 | €92,797 | -€5,418 | -5.5% |
| Income taxes | 67/77 | €19,943 | €19,602 | -€340 | -1.7% |
| Profit (loss) for the period | 9904 | €78,273 | €73,195 | -€5,078 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,273 | €73,195 | -€5,078 | -6.5% |
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 25 October 2026 via checked.be.