A.D.M DYNAMIC: 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.M DYNAMIC
Largest movements
- Receivables within one year +€5,500
up €5,500 (+85.1%), from €6,462 to €11,962
- Cash -€2,062
down €2,062 (-22.2%), from €9,300 to €7,238
mainly Receivables within one year (-€5,500) and Tax, wage and social debts (-€2,067)
- Tangible fixed assets -€983
down €983 (-37.8%), from €2,598 to €1,615
- Trade debts +€3,377
up €3,377 (+104%), from €3,253 to €6,629
- Tax, wage and social debts -€2,067
down €2,067 (-58.3%), from €3,547 to €1,480
of which Taxes: -€1,958
- Other debts +€1,925
up €1,925 (+15.8%), from €12,194 to €14,119
- Profit (loss) carried forward -€780
down €780 (-16.8%), from -€4,634 to -€5,414
- Purchases and services +€40,127
up €40,127 (+92.4%), from €43,417 to €83,543
- Gross operating margin +€1,816
up €1,816 (+296%), from €614 to €2,430
- Depreciation +€631
up €631 (+179%), from €352 to €983
- Taxes -€231
new in 2025: -€231
- Other operating charges +€210
up €210 (+36.4%), from €578 to €788
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 | €18,360 | €20,814 | +€2,454 | +13.4% |
| Fixed assets | 21/28 | €2,598 | €1,615 | -€983 | -37.8% |
| Tangible fixed assets | 22/27 | €2,598 | €1,615 | -€983 | -37.8% |
| Furniture and vehicles | 24 | €2,598 | €1,615 | -€983 | -37.8% |
| Current assets | 29/58 | €15,762 | €19,200 | +€3,438 | +21.8% |
| Amounts receivable within one year | 40/41 | €6,462 | €11,962 | +€5,500 | +85.1% |
| Trade receivables | 40 | €6,462 | €11,962 | +€5,500 | +85.1% |
| Cash at bank and in hand | 54/58 | €9,300 | €7,238 | -€2,062 | -22.2% |
| Total equity and liabilities | 10/49 | €18,360 | €20,814 | +€2,454 | +13.4% |
| Equity | 10/15 | -€634 | -€1,414 | -€780 | -123% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,634 | -€5,414 | -€780 | -16.8% |
| Amounts payable | 17/49 | €18,994 | €22,229 | +€3,234 | +17.0% |
| Amounts payable within one year | 42/48 | €18,994 | €22,229 | +€3,234 | +17.0% |
| Trade debts | 44 | €3,253 | €6,629 | +€3,377 | +104% |
| Suppliers | 440/4 | €3,253 | €6,629 | +€3,377 | +104% |
| Taxes, remuneration and social security | 45 | €3,547 | €1,480 | -€2,067 | -58.3% |
| Taxes | 450/3 | €3,437 | €1,480 | -€1,958 | -57.0% |
| Remuneration and social security | 454/9 | €110 | - | -€110 | |
| Other amounts payable | 47/48 | €12,194 | €14,119 | +€1,925 | +15.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,417 | €83,543 | +€40,127 | +92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352 | €983 | +€631 | +179% |
| Other operating charges | 640/8 | €578 | €788 | +€210 | +36.4% |
| Non-recurring operating charges | 66A | €645 | €1,404 | +€759 | +118% |
| Gross operating margin | 9900 | €614 | €2,430 | +€1,816 | +296% |
| Operating profit (loss) | 9901 | -€961 | -€746 | +€215 | +22.4% |
| Financial charges | 65/66B | €170 | €265 | +€95 | +55.9% |
| Recurring financial charges | 65 | €170 | €265 | +€95 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,131 | -€1,010 | +€121 | +10.7% |
| Income taxes | 67/77 | - | -€231 | -€231 | |
| Profit (loss) for the period | 9904 | -€1,131 | -€780 | +€351 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,131 | -€780 | +€351 | +31.0% |
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 18 October 2026 via checked.be.