RETAIL ADVICE & SUPPORT: 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.
RETAIL ADVICE & SUPPORT
Largest movements
- Cash +€39,683
up €39,683 (+1,951%), from €2,034 to €41,718
mainly Other debts (+€18,477) and Receivables within one year (+€14,977)
- Receivables within one year -€14,977
down €14,977 (-65.1%), from €23,000 to €8,023
of which Trade receivables: -€16,300
- Tangible fixed assets -€2,861
down €2,861 (-36.2%), from €7,900 to €5,040
of which Other tangible fixed assets: -€7,061
- Other debts +€18,477
up €18,477 (+158%), from €11,689 to €30,165
- Profit (loss) carried forward +€5,568
up €5,568 (+13.3%), from -€41,738 to -€36,170
- Tax, wage and social debts -€2,710
down €2,710 (-41.1%), from €6,598 to €3,888
of which Taxes: -€2,919
- Depreciation -€4,534
down €4,534 (-36.7%), from €12,353 to €7,819
- Staff costs -€728
down €728 (-2.6%), from €27,672 to €26,945
- Gross operating margin +€478
up €478 (+1.1%), from €42,142 to €42,620
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 | €33,403 | €54,780 | +€21,377 | +64.0% |
| Fixed assets | 21/28 | €7,900 | €5,040 | -€2,861 | -36.2% |
| Tangible fixed assets | 22/27 | €7,900 | €5,040 | -€2,861 | -36.2% |
| Furniture and vehicles | 24 | - | €4,200 | +€4,200 | |
| Other tangible fixed assets | 26 | €7,900 | €840 | -€7,061 | -89.4% |
| Current assets | 29/58 | €25,503 | €49,740 | +€24,238 | +95.0% |
| Amounts receivable within one year | 40/41 | €23,000 | €8,023 | -€14,977 | -65.1% |
| Trade receivables | 40 | €22,250 | €5,950 | -€16,300 | -73.3% |
| Other amounts receivable | 41 | €750 | €2,073 | +€1,323 | +176% |
| Cash at bank and in hand | 54/58 | €2,034 | €41,718 | +€39,683 | +1,951% |
| Deferred charges and accrued income | 490/1 | €468 | - | -€468 | |
| Total equity and liabilities | 10/49 | €33,403 | €54,780 | +€21,377 | +64.0% |
| Equity | 10/15 | -€21,278 | -€15,710 | +€5,568 | +26.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,738 | -€36,170 | +€5,568 | +13.3% |
| Amounts payable | 17/49 | €54,681 | €70,490 | +€15,809 | +28.9% |
| Amounts payable within one year | 42/48 | €54,681 | €70,490 | +€15,809 | +28.9% |
| Trade debts | 44 | €36,395 | €36,437 | +€42 | +0.1% |
| Suppliers | 440/4 | €36,395 | €36,437 | +€42 | +0.1% |
| Taxes, remuneration and social security | 45 | €6,598 | €3,888 | -€2,710 | -41.1% |
| Taxes | 450/3 | €2,919 | - | -€2,919 | |
| Remuneration and social security | 454/9 | €3,679 | €3,888 | +€209 | +5.7% |
| Other amounts payable | 47/48 | €11,689 | €30,165 | +€18,477 | +158% |
| Non-recurring operating income | 76A | €10 | €15 | +€5 | +51.4% |
| Remuneration, social security and pensions | 62 | €27,672 | €26,945 | -€728 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,353 | €7,819 | -€4,534 | -36.7% |
| Other operating charges | 640/8 | €1,692 | €1,748 | +€56 | +3.3% |
| Gross operating margin | 9900 | €42,142 | €42,620 | +€478 | +1.1% |
| Operating profit (loss) | 9901 | €424 | €6,108 | +€5,684 | +1,339% |
| Financial charges | 65/66B | €438 | €540 | +€103 | +23.5% |
| Recurring financial charges | 65 | €438 | €540 | +€103 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€13 | €5,568 | +€5,581 | |
| Profit (loss) for the period | 9904 | -€13 | €5,568 | +€5,581 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13 | €5,568 | +€5,581 |
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 13 October 2026 via checked.be.