be-advised: 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.
be-advised
Largest movements
- Cash -€16,671
down €16,671 (-63.5%), from €26,259 to €9,588
mainly Net result for the year (-€21,715) and Other debts (-€5,000)
- Receivables within one year -€8,690
down €8,690 (-54.7%), from €15,886 to €7,196
of which Trade receivables: -€12,664
- Tangible fixed assets -€3,562
down €3,562 (-27.0%), from €13,172 to €9,610
of which Furniture and vehicles: -€3,179
- Deferred charges and accrued income -€3,005
down €3,005 (-85.7%), from €3,508 to €503
- Profit (loss) carried forward -€21,715
down €21,715 (-88.3%), from €24,598 to €2,884
- Other debts -€5,000
down €5,000 (-100%), from €5,000 to €0
- Tax, wage and social debts -€3,498
down €3,498 (-96.2%), from €3,635 to €137
of which Taxes: -€3,498
- Gross operating margin -€52,589
down €52,589, from €33,793 to -€18,796
- Taxes -€7,840
down €7,840 (-97.9%), from €8,006 to €166
- Financial charges -€3,317
down €3,317 (-88.3%), from €3,755 to €439
- Other operating charges -€347
down €347 (-44.5%), from €780 to €432
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 | €156,310 | €124,824 | -€31,486 | -20.1% |
| Fixed assets | 21/28 | €14,172 | €10,610 | -€3,562 | -25.1% |
| Tangible fixed assets | 22/27 | €13,172 | €9,610 | -€3,562 | -27.0% |
| Plant, machinery and equipment | 23 | €763 | €379 | -€384 | -50.3% |
| Furniture and vehicles | 24 | €12,409 | €9,230 | -€3,179 | -25.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €142,138 | €114,215 | -€27,924 | -19.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €15,886 | €7,196 | -€8,690 | -54.7% |
| Trade receivables | 40 | €12,664 | €0 | -€12,664 | -100% |
| Other amounts receivable | 41 | €3,222 | €7,196 | +€3,974 | +123% |
| Current investments | 50/53 | €96,485 | €96,928 | +€443 | +0.5% |
| Cash at bank and in hand | 54/58 | €26,259 | €9,588 | -€16,671 | -63.5% |
| Deferred charges and accrued income | 490/1 | €3,508 | €503 | -€3,005 | -85.7% |
| Total equity and liabilities | 10/49 | €156,310 | €124,824 | -€31,486 | -20.1% |
| Equity | 10/15 | €145,998 | €124,284 | -€21,715 | -14.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €102,400 | €102,400 | = | 0.0% |
| Distributable reserves | 133 | €102,400 | €102,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,598 | €2,884 | -€21,715 | -88.3% |
| Amounts payable | 17/49 | €10,312 | €540 | -€9,771 | -94.8% |
| Amounts payable within one year | 42/48 | €10,312 | €540 | -€9,771 | -94.8% |
| Trade debts | 44 | €1,676 | €403 | -€1,273 | -75.9% |
| Suppliers | 440/4 | €1,676 | €403 | -€1,273 | -75.9% |
| Taxes, remuneration and social security | 45 | €3,635 | €137 | -€3,498 | -96.2% |
| Taxes | 450/3 | €3,635 | €137 | -€3,498 | -96.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,000 | €0 | -€5,000 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,703 | €3,562 | -€141 | -3.8% |
| Other operating charges | 640/8 | €780 | €432 | -€347 | -44.5% |
| Gross operating margin | 9900 | €33,793 | -€18,796 | -€52,589 | |
| Operating profit (loss) | 9901 | €29,310 | -€22,790 | -€52,101 | |
| Financial income | 75/76B | €1,481 | €1,681 | +€199 | +13.5% |
| Recurring financial income | 75 | €1,481 | €1,681 | +€199 | +13.5% |
| Financial charges | 65/66B | €3,755 | €439 | -€3,317 | -88.3% |
| Recurring financial charges | 65 | €3,755 | €439 | -€3,317 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €27,037 | -€21,548 | -€48,585 | |
| Income taxes | 67/77 | €8,006 | €166 | -€7,840 | -97.9% |
| Profit (loss) for the period | 9904 | €19,031 | -€21,715 | -€40,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,031 | -€21,715 | -€40,745 |
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 25 October 2026 via checked.be.