P.S. ADVICES: 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.
P.S. ADVICES
Largest movements
- Tangible fixed assets -€10,146
down €10,146 (-38.5%), from €26,341 to €16,195
- Receivables within one year -€4,625
down €4,625 (-79.1%), from €5,846 to €1,222
of which Other amounts receivable: -€4,625
- Cash +€3,803
up €3,803 (+11.5%), from €33,189 to €36,992
mainly Depreciation (+€10,146) and Receivables within one year (+€4,625)
- Reserves -€10,000
down €10,000 (-28.2%), from €35,506 to €25,506
- Profit (loss) carried forward -€6,682
new in 2025: -€6,682
- Tax, wage and social debts +€3,229
up €3,229 (+69.1%), from €4,672 to €7,901
- Other debts +€2,466
up €2,466 (+10.4%), from €23,594 to €26,060
- Gross operating margin -€24,435
down €24,435 (-83.8%), from €29,143 to €4,708
- Depreciation +€5,460
up €5,460 (+116%), from €4,687 to €10,146
- Taxes -€4,967
down €4,967 (-91.9%), from €5,407 to €440
- Financial charges -€1,574
down €1,574 (-87.9%), from €1,792 to €217
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 | €66,396 | €55,496 | -€10,900 | -16.4% |
| Fixed assets | 21/28 | €26,341 | €16,195 | -€10,146 | -38.5% |
| Tangible fixed assets | 22/27 | €26,341 | €16,195 | -€10,146 | -38.5% |
| Furniture and vehicles | 24 | €26,341 | €16,195 | -€10,146 | -38.5% |
| Current assets | 29/58 | €40,055 | €39,301 | -€754 | -1.9% |
| Amounts receivable within one year | 40/41 | €5,846 | €1,222 | -€4,625 | -79.1% |
| Trade receivables | 40 | €162 | €162 | -€0 | -0.2% |
| Other amounts receivable | 41 | €5,685 | €1,060 | -€4,625 | -81.4% |
| Cash at bank and in hand | 54/58 | €33,189 | €36,992 | +€3,803 | +11.5% |
| Deferred charges and accrued income | 490/1 | €1,020 | €1,087 | +€67 | +6.6% |
| Total equity and liabilities | 10/49 | €66,396 | €55,496 | -€10,900 | -16.4% |
| Equity | 10/15 | €37,506 | €20,824 | -€16,682 | -44.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,506 | €25,506 | -€10,000 | -28.2% |
| Distributable reserves | 133 | €35,506 | €25,506 | -€10,000 | -28.2% |
| Profit (loss) carried forward | 14 | - | -€6,682 | -€6,682 | |
| Amounts payable | 17/49 | €28,890 | €34,671 | +€5,781 | +20.0% |
| Amounts payable within one year | 42/48 | €28,890 | €34,671 | +€5,781 | +20.0% |
| Trade debts | 44 | €624 | €710 | +€87 | +13.9% |
| Suppliers | 440/4 | €624 | €710 | +€87 | +13.9% |
| Taxes, remuneration and social security | 45 | €4,672 | €7,901 | +€3,229 | +69.1% |
| Taxes | 450/3 | €4,672 | €7,901 | +€3,229 | +69.1% |
| Other amounts payable | 47/48 | €23,594 | €26,060 | +€2,466 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,687 | €10,146 | +€5,460 | +116% |
| Other operating charges | 640/8 | €689 | €586 | -€103 | -14.9% |
| Gross operating margin | 9900 | €29,143 | €4,708 | -€24,435 | -83.8% |
| Operating profit (loss) | 9901 | €23,767 | -€6,024 | -€29,792 | |
| Financial charges | 65/66B | €1,792 | €217 | -€1,574 | -87.9% |
| Recurring financial charges | 65 | €1,792 | €217 | -€1,574 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | €21,976 | -€6,242 | -€28,217 | |
| Income taxes | 67/77 | €5,407 | €440 | -€4,967 | -91.9% |
| Profit (loss) for the period | 9904 | €16,569 | -€6,682 | -€23,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,569 | -€6,682 | -€23,250 |
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 27 October 2026 via checked.be.