A.D.L.: 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.L.
Largest movements
- Tangible fixed assets -€37,299
down €37,299 (-6.8%), from €552,030 to €514,731
of which Land and buildings: -€36,474
- Receivables within one year -€16,486
down €16,486 (-32.6%), from €50,525 to €34,039
of which Trade receivables: -€17,364
- Debts after one year -€26,570
down €26,570 (-76.8%), from €34,579 to €8,009
- Other debts -€16,000
down €16,000 (-5.5%), from €293,444 to €277,444
- Staff costs +€12,730
up €12,730 (+46.0%), from €27,685 to €40,414
- Turnover +€6,795
up €6,795 (+8.2%), from €82,382 to €89,177
- Purchases and services +€5,963
up €5,963 (+55.2%), from €10,797 to €16,760
- Taxes -€2,423
down €2,423 (-41.1%), from €5,890 to €3,467
- Financial charges -€1,234
down €1,234 (-25.5%), from €4,832 to €3,598
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 | €608,332 | €558,996 | -€49,336 | -8.1% |
| Fixed assets | 21/28 | €552,030 | €514,731 | -€37,299 | -6.8% |
| Tangible fixed assets | 22/27 | €552,030 | €514,731 | -€37,299 | -6.8% |
| Land and buildings | 22 | €534,093 | €497,619 | -€36,474 | -6.8% |
| Other tangible fixed assets | 26 | €17,936 | €17,112 | -€825 | -4.6% |
| Current assets | 29/58 | €56,302 | €44,265 | -€12,038 | -21.4% |
| Amounts receivable within one year | 40/41 | €50,525 | €34,039 | -€16,486 | -32.6% |
| Trade receivables | 40 | €23,414 | €6,050 | -€17,364 | -74.2% |
| Other amounts receivable | 41 | €27,110 | €27,989 | +€878 | +3.2% |
| Cash at bank and in hand | 54/58 | €5,778 | €10,226 | +€4,448 | +77.0% |
| Total equity and liabilities | 10/49 | €608,332 | €558,996 | -€49,336 | -8.1% |
| Equity | 10/15 | €226,596 | €219,111 | -€7,485 | -3.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,863 | €65,203 | -€4,660 | -6.7% |
| Investment grants | 15 | €36,733 | €33,908 | -€2,826 | -7.7% |
| Provisions and deferred taxes | 16 | €18,915 | €17,460 | -€1,455 | -7.7% |
| Deferred taxes | 168 | €18,915 | €17,460 | -€1,455 | -7.7% |
| Amounts payable | 17/49 | €362,821 | €322,425 | -€40,396 | -11.1% |
| Amounts payable after more than one year | 17 | €34,579 | €8,009 | -€26,570 | -76.8% |
| Financial debts | 170/4 | €34,579 | €8,009 | -€26,570 | -76.8% |
| Amounts payable within one year | 42/48 | €328,242 | €314,416 | -€13,826 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €28,152 | €26,524 | -€1,627 | -5.8% |
| Trade debts | 44 | €2,300 | €4,499 | +€2,199 | +95.6% |
| Suppliers | 440/4 | €2,300 | €4,499 | +€2,199 | +95.6% |
| Taxes, remuneration and social security | 45 | €4,346 | €5,949 | +€1,602 | +36.9% |
| Taxes | 450/3 | €991 | €2,475 | +€1,484 | +149.8% |
| Remuneration and social security | 454/9 | €3,355 | €3,474 | +€118 | +3.5% |
| Other amounts payable | 47/48 | €293,444 | €277,444 | -€16,000 | -5.5% |
| Turnover | 70 | €82,382 | €89,177 | +€6,795 | +8.2% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €10,797 | €16,760 | +€5,963 | +55.2% |
| Remuneration, social security and pensions | 62 | €27,685 | €40,414 | +€12,730 | +46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,299 | €37,299 | = | 0.0% |
| Other operating charges | 640/8 | €8,667 | €9,606 | +€939 | +10.8% |
| Gross operating margin | 9900 | €86,585 | €85,444 | -€1,141 | -1.3% |
| Operating profit (loss) | 9901 | €12,935 | -€1,875 | -€14,810 | |
| Financial income | 75/76B | €2,826 | €2,826 | = | 0.0% |
| Recurring financial income | 75 | €2,826 | €2,826 | = | 0.0% |
| Financial charges | 65/66B | €4,832 | €3,598 | -€1,234 | -25.5% |
| Recurring financial charges | 65 | €4,832 | €3,598 | -€1,234 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €10,928 | -€2,647 | -€13,576 | |
| Transfer from deferred taxes | 780 | €1,455 | €1,455 | = | 0.0% |
| Income taxes | 67/77 | €5,890 | €3,467 | -€2,423 | -41.1% |
| Profit (loss) for the period | 9904 | €6,493 | -€4,660 | -€11,153 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,493 | -€4,660 | -€11,153 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.