Pro-Advice: 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.
Pro-Advice
Largest movements
- Receivables after one year -€335,250
down €335,250 (-55.9%), from €600,000 to €264,750
- Cash -€254,541
down €254,541 (-87.3%), from €291,559 to €37,017
mainly Other debts (-€558,807) and Contributions, distributions and other (-€247,059)
- Other debts -€558,807
down €558,807 (-81.2%), from €688,240 to €129,434
- Reserves -€30,011
down €30,011 (-12.6%), from €237,350 to €207,339
- Financial income -€13,980
down €13,980 (-28.8%), from €48,572 to €34,592
- Gross operating margin -€11,715
down €11,715 (-4.3%), from €273,766 to €262,052
- Taxes +€8,096
up €8,096 (+12.0%), from €67,400 to €75,495
- Financial charges -€2,952
down €2,952 (-56.5%), from €5,227 to €2,276
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 | €952,340 | €367,312 | -€585,028 | -61.4% |
| Fixed assets | 21/28 | €3,215 | €2,400 | -€815 | -25.3% |
| Tangible fixed assets | 22/27 | €3,215 | €2,400 | -€815 | -25.3% |
| Furniture and vehicles | 24 | €3,215 | €2,400 | -€815 | -25.3% |
| Current assets | 29/58 | €949,125 | €364,912 | -€584,214 | -61.6% |
| Amounts receivable after more than one year | 29 | €600,000 | €264,750 | -€335,250 | -55.9% |
| Other amounts receivable | 291 | €600,000 | €264,750 | -€335,250 | -55.9% |
| Amounts receivable within one year | 40/41 | €10,536 | €9,286 | -€1,250 | -11.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €10,536 | €9,286 | -€1,250 | -11.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €291,559 | €37,017 | -€254,541 | -87.3% |
| Deferred charges and accrued income | 490/1 | €47,031 | €53,858 | +€6,828 | +14.5% |
| Total equity and liabilities | 10/49 | €952,340 | €367,312 | -€585,028 | -61.4% |
| Equity | 10/15 | €247,350 | €217,339 | -€30,011 | -12.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €237,350 | €207,339 | -€30,011 | -12.6% |
| Distributable reserves | 133 | €237,350 | €207,339 | -€30,011 | -12.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €704,990 | €149,973 | -€555,017 | -78.7% |
| Amounts payable within one year | 42/48 | €704,990 | €149,973 | -€555,017 | -78.7% |
| Trade debts | 44 | €638 | €1,495 | +€857 | +134% |
| Suppliers | 440/4 | €638 | €1,495 | +€857 | +134% |
| Taxes, remuneration and social security | 45 | €16,112 | €19,044 | +€2,932 | +18.2% |
| Taxes | 450/3 | €16,112 | €19,044 | +€2,932 | +18.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €688,240 | €129,434 | -€558,807 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €815 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €552 | €0 | -€552 | -100% |
| Other operating charges | 640/8 | €589 | €1,011 | +€421 | +71.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €273,766 | €262,052 | -€11,715 | -4.3% |
| Operating profit (loss) | 9901 | €271,810 | €260,226 | -€11,584 | -4.3% |
| Financial income | 75/76B | €48,572 | €34,592 | -€13,980 | -28.8% |
| Recurring financial income | 75 | €48,572 | €34,592 | -€13,980 | -28.8% |
| Financial charges | 65/66B | €5,227 | €2,276 | -€2,952 | -56.5% |
| Recurring financial charges | 65 | €5,227 | €2,276 | -€2,952 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €315,155 | €292,543 | -€22,612 | -7.2% |
| Income taxes | 67/77 | €67,400 | €75,495 | +€8,096 | +12.0% |
| Profit (loss) for the period | 9904 | €247,756 | €217,048 | -€30,708 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €247,756 | €217,048 | -€30,708 | -12.4% |
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 20 October 2026 via checked.be.