A.D.B.: 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.
A.D.B.
Largest movements
- Cash +€7,568
up €7,568 (+15.2%), from €49,890 to €57,458
- Receivables within one year -€2,497
no longer reported in 2025 (was €2,497)
- Deferred charges and accrued income +€1,693
up €1,693 (+317.5%), from €533 to €2,226
- Reserves +€5,245
up €5,245 (+9.6%), from €54,839 to €60,083
of which Distributable reserves: +€7,105
- Trade debts +€1,078
up €1,078 (+279.7%), from €385 to €1,463
- Tax, wage and social debts +€885
up €885 (+751.2%), from €118 to €1,003
- Gross operating margin +€10,846
up €10,846, from -€1,701 to €9,146
- Taxes +€821
up €821 (+489.4%), from €168 to €988
- Financial income +€707
up €707 (+426.0%), from €166 to €873
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,920 | €69,684 | +€6,764 | +10.7% |
| Current assets | 29/58 | €62,920 | €69,684 | +€6,764 | +10.7% |
| Amounts receivable within one year | 40/41 | €2,497 | - | -€2,497 | |
| Trade receivables | 40 | €2,497 | - | -€2,497 | |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,890 | €57,458 | +€7,568 | +15.2% |
| Deferred charges and accrued income | 490/1 | €533 | €2,226 | +€1,693 | +317.5% |
| Total equity and liabilities | 10/49 | €62,920 | €69,684 | +€6,764 | +10.7% |
| Equity | 10/15 | €61,039 | €66,283 | +€5,245 | +8.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €54,839 | €60,083 | +€5,245 | +9.6% |
| Non-distributable reserves | 130/1 | €30,860 | €29,000 | -€1,860 | -6.0% |
| Reserves not available under the articles | 1311 | €30,860 | €29,000 | -€1,860 | -6.0% |
| Distributable reserves | 133 | €23,979 | €31,083 | +€7,105 | +29.6% |
| Amounts payable | 17/49 | €1,882 | €3,401 | +€1,519 | +80.7% |
| Amounts payable within one year | 42/48 | €1,882 | €3,401 | +€1,519 | +80.7% |
| Trade debts | 44 | €385 | €1,463 | +€1,078 | +279.7% |
| Suppliers | 440/4 | €385 | €1,463 | +€1,078 | +279.7% |
| Taxes, remuneration and social security | 45 | €118 | €1,003 | +€885 | +751.2% |
| Taxes | 450/3 | €118 | €1,003 | +€885 | +751.2% |
| Other amounts payable | 47/48 | €1,379 | €935 | -€444 | -32.2% |
| Other operating charges | 640/8 | €727 | €749 | +€22 | +3.1% |
| Gross operating margin | 9900 | -€1,701 | €9,146 | +€10,846 | |
| Operating profit (loss) | 9901 | -€2,428 | €8,396 | +€10,824 | |
| Financial income | 75/76B | €166 | €873 | +€707 | +426.0% |
| Recurring financial income | 75 | €166 | €873 | +€707 | +426.0% |
| Financial charges | 65/66B | €107 | €128 | +€21 | +19.4% |
| Recurring financial charges | 65 | €107 | €128 | +€21 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,369 | €9,141 | +€11,510 | |
| Income taxes | 67/77 | €168 | €988 | +€821 | +489.4% |
| Profit (loss) for the period | 9904 | -€2,537 | €8,153 | +€10,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,537 | €8,153 | +€10,690 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.