SD Advice & Support: what changed
Two fiscal 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.
SD Advice & Support
Largest movements
- Intangible fixed assets -€15,000
down €15,000 (-75.0%), from €20,000 to €5,000
- Cash +€11,915
up €11,915 (+811.0%), from €1,469 to €13,384
mainly Depreciation (+€22,133) and Net result for the year (+€6,217)
- Tangible fixed assets -€6,144
down €6,144 (-24.1%), from €25,539 to €19,395
- Debts after one year -€16,486
down €16,486 (-41.9%), from €39,341 to €22,855
- Reserves +€6,217
up €6,217 (+159.4%), from €3,899 to €10,116
of which Distributable reserves: +€6,217
- Trade debts +€728
up €728 (+365.3%), from €199 to €927
- Gross operating margin +€11,089
up €11,089 (+61.6%), from €17,988 to €29,078
- Financial income +€935
up €935, from €0 to €935
- Taxes +€811
up €811 (+633.7%), from €128 to €939
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.
Cash bridge derived
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 | €56,634 | €47,339 | -€9,296 | -16.4% |
| Fixed assets | 21/28 | €45,539 | €24,395 | -€21,144 | -46.4% |
| Intangible fixed assets | 21 | €20,000 | €5,000 | -€15,000 | -75.0% |
| Tangible fixed assets | 22/27 | €25,539 | €19,395 | -€6,144 | -24.1% |
| Furniture and vehicles | 24 | €25,539 | €19,395 | -€6,144 | -24.1% |
| Current assets | 29/58 | €11,096 | €22,944 | +€11,848 | +106.8% |
| Amounts receivable within one year | 40/41 | €9,626 | €9,560 | -€67 | -0.7% |
| Trade receivables | 40 | €9,626 | €9,560 | -€67 | -0.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,469 | €13,384 | +€11,915 | +811.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €56,634 | €47,339 | -€9,296 | -16.4% |
| Equity | 10/15 | €5,899 | €12,116 | +€6,217 | +105.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,899 | €10,116 | +€6,217 | +159.4% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €3,699 | €9,916 | +€6,217 | +168.1% |
| Amounts payable | 17/49 | €50,735 | €35,222 | -€15,512 | -30.6% |
| Amounts payable after more than one year | 17 | €39,341 | €22,855 | -€16,486 | -41.9% |
| Other amounts payable | 178/9 | €39,341 | €22,855 | -€16,486 | -41.9% |
| Amounts payable within one year | 42/48 | €8,569 | €9,543 | +€974 | +11.4% |
| Trade debts | 44 | €199 | €927 | +€728 | +365.3% |
| Suppliers | 440/4 | €199 | €927 | +€728 | +365.3% |
| Taxes, remuneration and social security | 45 | €8,370 | €8,615 | +€246 | +2.9% |
| Taxes | 450/3 | €8,370 | €8,615 | +€246 | +2.9% |
| Accrued charges and deferred income | 492/3 | €2,825 | €2,825 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,085 | €22,133 | +€48 | +0.2% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €17,988 | €29,078 | +€11,089 | +61.6% |
| Operating profit (loss) | 9901 | -€4,625 | €6,401 | +€11,025 | |
| Financial income | 75/76B | €0 | €935 | +€935 | |
| Recurring financial income | 75 | €0 | €935 | +€935 | |
| Financial charges | 65/66B | €206 | €180 | -€26 | -12.6% |
| Recurring financial charges | 65 | €206 | €180 | -€26 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,830 | €7,156 | +€11,986 | |
| Income taxes | 67/77 | €128 | €939 | +€811 | +633.7% |
| Profit (loss) for the period | 9904 | -€4,958 | €6,217 | +€11,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,958 | €6,217 | +€11,175 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.