PS 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.
PS Advies
Largest movements
- Cash +€39,820
up €39,820 (+55.8%), from €71,393 to €111,213
mainly Other debts (+€93,566) and Net result for the year (+€29,295)
- Receivables within one year +€14,290
up €14,290 (+3,247%), from €440 to €14,730
of which Trade receivables: +€14,730
- Tangible fixed assets -€9,816
down €9,816 (-33.2%), from €29,530 to €19,714
of which Furniture and vehicles: -€9,656
- Other debts +€93,566
up €93,566 (+2,000%), from €4,679 to €98,244
- Profit (loss) carried forward -€78,434
down €78,434 (-84.6%), from €92,729 to €14,295
- Tax, wage and social debts +€17,981
up €17,981 (+1,839%), from €978 to €18,959
of which Taxes: +€17,981
- Advances received +€11,900
new in 2025: €11,900
- Gross operating margin -€29,671
down €29,671 (-38.4%), from €77,306 to €47,635
- Taxes -€6,197
down €6,197 (-44.2%), from €14,028 to €7,831
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 | €101,608 | €145,940 | +€44,332 | +43.6% |
| Fixed assets | 21/28 | €29,530 | €19,714 | -€9,816 | -33.2% |
| Tangible fixed assets | 22/27 | €29,530 | €19,714 | -€9,816 | -33.2% |
| Plant, machinery and equipment | 23 | €471 | €311 | -€160 | -33.9% |
| Furniture and vehicles | 24 | €29,059 | €19,402 | -€9,656 | -33.2% |
| Current assets | 29/58 | €72,078 | €126,226 | +€54,148 | +75.1% |
| Amounts receivable within one year | 40/41 | €440 | €14,730 | +€14,290 | +3,247% |
| Trade receivables | 40 | €0 | €14,730 | +€14,730 | |
| Other amounts receivable | 41 | €440 | - | -€440 | |
| Cash at bank and in hand | 54/58 | €71,393 | €111,213 | +€39,820 | +55.8% |
| Deferred charges and accrued income | 490/1 | €245 | €284 | +€38 | +15.6% |
| Total equity and liabilities | 10/49 | €101,608 | €145,940 | +€44,332 | +43.6% |
| Equity | 10/15 | €95,129 | €16,695 | -€78,434 | -82.5% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,729 | €14,295 | -€78,434 | -84.6% |
| Amounts payable | 17/49 | €6,479 | €129,245 | +€122,767 | +1,895% |
| Amounts payable within one year | 42/48 | €6,479 | €129,245 | +€122,767 | +1,895% |
| Trade debts | 44 | €822 | €143 | -€680 | -82.6% |
| Suppliers | 440/4 | €822 | €143 | -€680 | -82.6% |
| Advances received on contracts in progress | 46 | - | €11,900 | +€11,900 | |
| Taxes, remuneration and social security | 45 | €978 | €18,959 | +€17,981 | +1,839% |
| Taxes | 450/3 | €978 | €18,959 | +€17,981 | +1,839% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,679 | €98,244 | +€93,566 | +2,000% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,625 | €9,816 | +€191 | +2.0% |
| Other operating charges | 640/8 | €3 | €685 | +€682 | +26,139% |
| Gross operating margin | 9900 | €77,306 | €47,635 | -€29,671 | -38.4% |
| Operating profit (loss) | 9901 | €67,679 | €37,134 | -€30,544 | -45.1% |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €67 | €72 | +€5 | +7.4% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €67,611 | €37,125 | -€30,486 | -45.1% |
| Income taxes | 67/77 | €14,028 | €7,831 | -€6,197 | -44.2% |
| Profit (loss) for the period | 9904 | €53,584 | €29,295 | -€24,289 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,584 | €29,295 | -€24,289 | -45.3% |
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 24 October 2026 via checked.be.