A.D.I.L.: 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.
A.D.I.L.
Largest movements
- Receivables within one year +€68,379
up €68,379 (+96.8%), from €70,661 to €139,040
of which Trade receivables: +€75,582
- Deferred charges and accrued income -€49,939
down €49,939 (-96.6%), from €51,692 to €1,753
- Intangible fixed assets +€28,000
up €28,000 (+28.3%), from €99,000 to €127,000
- Tangible fixed assets +€7,423
up €7,423 (+50.9%), from €14,571 to €21,994
of which Furniture and vehicles: +€9,376
- Cash -€6,905
down €6,905 (-34.4%), from €20,089 to €13,183
mainly Receivables within one year (-€68,379) and Investment in fixed assets (net) (-€60,959)
- Tax, wage and social debts +€19,922
new in 2024: €19,922
- Profit (loss) carried forward +€19,664
up €19,664 (+9.8%), from €200,067 to €219,730
- Debts after one year -€12,611
down €12,611 (-40.9%), from €30,850 to €18,239
- Short-term financial debts +€11,843
new in 2024: €11,843
- Trade debts +€8,141
up €8,141 (+101%), from €8,031 to €16,171
- Gross operating margin +€10,648
up €10,648 (+22.3%), from €47,731 to €58,379
- Taxes +€5,765
up €5,765 (+257%), from €2,246 to €8,011
- Depreciation +€5,000
up €5,000 (+24.3%), from €20,536 to €25,536
- Other operating charges -€2,725
down €2,725 (-84.1%), from €3,239 to €514
- Financial charges +€1,295
up €1,295 (+38.5%), from €3,360 to €4,655
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,986 | €328,944 | +€46,958 | +16.7% |
| Formation expenses | 20 | €758 | €758 | = | 0.0% |
| Fixed assets | 21/28 | €138,787 | €174,210 | +€35,423 | +25.5% |
| Intangible fixed assets | 21 | €99,000 | €127,000 | +€28,000 | +28.3% |
| Tangible fixed assets | 22/27 | €14,571 | €21,994 | +€7,423 | +50.9% |
| Plant, machinery and equipment | 23 | €11,405 | €9,453 | -€1,953 | -17.1% |
| Furniture and vehicles | 24 | €3,166 | €12,542 | +€9,376 | +296% |
| Financial fixed assets | 28 | €25,216 | €25,216 | = | 0.0% |
| Current assets | 29/58 | €142,441 | €153,976 | +€11,535 | +8.1% |
| Amounts receivable within one year | 40/41 | €70,661 | €139,040 | +€68,379 | +96.8% |
| Trade receivables | 40 | €44,958 | €120,540 | +€75,582 | +168% |
| Other amounts receivable | 41 | €25,703 | €18,500 | -€7,203 | -28.0% |
| Cash at bank and in hand | 54/58 | €20,089 | €13,183 | -€6,905 | -34.4% |
| Deferred charges and accrued income | 490/1 | €51,692 | €1,753 | -€49,939 | -96.6% |
| Total equity and liabilities | 10/49 | €281,986 | €328,944 | +€46,958 | +16.7% |
| Equity | 10/15 | €225,863 | €245,526 | +€19,664 | +8.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | - | €18,592 | +€18,592 | |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €7,204 | €7,204 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,204 | €7,204 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,204 | €7,204 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,067 | €219,730 | +€19,664 | +9.8% |
| Amounts payable | 17/49 | €56,123 | €83,418 | +€27,294 | +48.6% |
| Amounts payable after more than one year | 17 | €30,850 | €18,239 | -€12,611 | -40.9% |
| Financial debts | 170/4 | €30,850 | €18,239 | -€12,611 | -40.9% |
| Amounts payable within one year | 42/48 | €25,274 | €65,179 | +€39,906 | +158% |
| Current portion of amounts payable after more than one year | 42 | €14,364 | €14,364 | = | 0.0% |
| Financial debts | 43 | - | €11,843 | +€11,843 | |
| Credit institutions | 430/8 | - | €11,843 | +€11,843 | |
| Trade debts | 44 | €8,031 | €16,171 | +€8,141 | +101% |
| Suppliers | 440/4 | €8,031 | €16,171 | +€8,141 | +101% |
| Taxes, remuneration and social security | 45 | - | €19,922 | +€19,922 | |
| Taxes | 450/3 | - | €19,922 | +€19,922 | |
| Other amounts payable | 47/48 | €2,879 | €2,879 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,536 | €25,536 | +€5,000 | +24.3% |
| Other operating charges | 640/8 | €3,239 | €514 | -€2,725 | -84.1% |
| Gross operating margin | 9900 | €47,731 | €58,379 | +€10,648 | +22.3% |
| Operating profit (loss) | 9901 | €23,956 | €32,329 | +€8,373 | +35.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,360 | €4,655 | +€1,295 | +38.5% |
| Recurring financial charges | 65 | €3,360 | €4,655 | +€1,295 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €20,596 | €27,675 | +€7,078 | +34.4% |
| Income taxes | 67/77 | €2,246 | €8,011 | +€5,765 | +257% |
| Profit (loss) for the period | 9904 | €18,350 | €19,664 | +€1,314 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,350 | €19,664 | +€1,314 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.