TB ADVICE: 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.
TB ADVICE
Largest movements
- Receivables within one year +€11,156
up €11,156 (+18.9%), from €59,109 to €70,264
of which Other amounts receivable: +€6,053
- Tangible fixed assets -€1,548
down €1,548 (-34.9%), from €4,435 to €2,886
- Tax, wage and social debts +€9,748
up €9,748 (+76.5%), from €12,739 to €22,487
of which Taxes: +€9,748
- Gross operating margin -€28,955
down €28,955 (-72.3%), from €40,058 to €11,102
- Financial income -€3,043
down €3,043 (-99.9%), from €3,045 to €2
- Financial charges +€1,590
up €1,590 (+77.8%), from €2,044 to €3,634
- Taxes -€531
down €531 (-7.6%), from €6,962 to €6,430
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 | €65,656 | €74,752 | +€9,096 | +13.9% |
| Fixed assets | 21/28 | €4,435 | €2,886 | -€1,548 | -34.9% |
| Tangible fixed assets | 22/27 | €4,435 | €2,886 | -€1,548 | -34.9% |
| Furniture and vehicles | 24 | €4,435 | €2,886 | -€1,548 | -34.9% |
| Current assets | 29/58 | €61,221 | €71,865 | +€10,644 | +17.4% |
| Amounts receivable within one year | 40/41 | €59,109 | €70,264 | +€11,156 | +18.9% |
| Trade receivables | 40 | €0 | €5,102 | +€5,102 | |
| Other amounts receivable | 41 | €59,109 | €65,162 | +€6,053 | +10.2% |
| Cash at bank and in hand | 54/58 | €1,977 | €1,601 | -€376 | -19.0% |
| Deferred charges and accrued income | 490/1 | €136 | €0 | -€136 | -100.0% |
| Total equity and liabilities | 10/49 | €65,656 | €74,752 | +€9,096 | +13.9% |
| Equity | 10/15 | €39,515 | €39,007 | -€508 | -1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,360 | €17,360 | = | 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% |
| Tax-exempt reserves | 132 | €15,500 | €15,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,955 | €15,447 | -€508 | -3.2% |
| Amounts payable | 17/49 | €26,141 | €35,745 | +€9,604 | +36.7% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €26,141 | €35,745 | +€9,604 | +36.7% |
| Current portion of amounts payable after more than one year | 42 | €6,706 | €6,706 | = | 0.0% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €6,596 | €6,452 | -€144 | -2.2% |
| Suppliers | 440/4 | €6,596 | €6,452 | -€144 | -2.2% |
| Taxes, remuneration and social security | 45 | €12,739 | €22,487 | +€9,748 | +76.5% |
| Taxes | 450/3 | €12,739 | €22,487 | +€9,748 | +76.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €100 | €100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,551 | €1,548 | -€2 | -0.2% |
| Other operating charges | 640/8 | €149 | - | -€149 | |
| Gross operating margin | 9900 | €40,058 | €11,102 | -€28,955 | -72.3% |
| Operating profit (loss) | 9901 | €38,358 | €9,554 | -€28,803 | -75.1% |
| Financial income | 75/76B | €3,045 | €2 | -€3,043 | -99.9% |
| Recurring financial income | 75 | €3,045 | €2 | -€3,043 | -99.9% |
| Financial charges | 65/66B | €2,044 | €3,634 | +€1,590 | +77.8% |
| Recurring financial charges | 65 | €2,044 | €3,634 | +€1,590 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | €39,359 | €5,922 | -€33,437 | -85.0% |
| Income taxes | 67/77 | €6,962 | €6,430 | -€531 | -7.6% |
| Profit (loss) for the period | 9904 | €32,397 | -€508 | -€32,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,397 | -€508 | -€32,906 |
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 5 October 2026 via checked.be.