A.D Vente et Location: 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 Vente et Location
Largest movements
- Tangible fixed assets +€27,147
up €27,147 (+51.6%), from €52,646 to €79,793
of which Furniture and vehicles: +€29,601
- Stocks and contracts -€11,825
down €11,825 (-11.0%), from €107,249 to €95,425
- Receivables within one year +€11,562
up €11,562 (+113%), from €10,198 to €21,760
of which Trade receivables: +€11,852
- Cash -€11,366
down €11,366 (-13.8%), from €82,421 to €71,055
mainly Investment in fixed assets (net) (-€49,125) and Trade debts (-€45,352)
- Tax, wage and social debts +€47,223
up €47,223 (+242%), from €19,479 to €66,701
of which Taxes: +€41,923
- Trade debts -€45,352
down €45,352 (-76.4%), from €59,358 to €14,005
- Short-term financial debts -€40,000
no longer reported in 2025 (was €40,000)
- Profit (loss) carried forward +€26,590
up €26,590 (+63.1%), from €42,110 to €68,700
- Current portion of long-term debt +€10,676
up €10,676 (+59.4%), from €17,960 to €28,636
- Gross operating margin +€46,065
up €46,065 (+108%), from €42,824 to €88,889
- Staff costs +€12,870
new in 2025: €12,870
- Depreciation +€11,220
up €11,220 (+93.9%), from €11,944 to €23,163
- Taxes +€6,569
up €6,569 (+111%), from €5,898 to €12,467
- Other operating charges +€4,381
up €4,381 (+413%), from €1,060 to €5,441
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 | €254,096 | €269,120 | +€15,024 | +5.9% |
| Formation expenses | 20 | €564 | €69 | -€495 | -87.8% |
| Fixed assets | 21/28 | €53,416 | €79,874 | +€26,457 | +49.5% |
| Intangible fixed assets | 21 | €771 | €81 | -€690 | -89.5% |
| Tangible fixed assets | 22/27 | €52,646 | €79,793 | +€27,147 | +51.6% |
| Plant, machinery and equipment | 23 | €4,349 | €3,343 | -€1,006 | -23.1% |
| Furniture and vehicles | 24 | €36,085 | €65,686 | +€29,601 | +82.0% |
| Other tangible fixed assets | 26 | €12,213 | €10,764 | -€1,448 | -11.9% |
| Current assets | 29/58 | €200,115 | €189,177 | -€10,938 | -5.5% |
| Stocks and contracts in progress | 3 | €107,249 | €95,425 | -€11,825 | -11.0% |
| Stocks | 30/36 | €107,249 | €95,425 | -€11,825 | -11.0% |
| Amounts receivable within one year | 40/41 | €10,198 | €21,760 | +€11,562 | +113% |
| Trade receivables | 40 | €9,690 | €21,542 | +€11,852 | +122% |
| Other amounts receivable | 41 | €508 | €218 | -€290 | -57.1% |
| Cash at bank and in hand | 54/58 | €82,421 | €71,055 | -€11,366 | -13.8% |
| Deferred charges and accrued income | 490/1 | €247 | €938 | +€691 | +279% |
| Total equity and liabilities | 10/49 | €254,096 | €269,120 | +€15,024 | +5.9% |
| Equity | 10/15 | €47,110 | €73,700 | +€26,590 | +56.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,110 | €68,700 | +€26,590 | +63.1% |
| Amounts payable | 17/49 | €206,986 | €195,420 | -€11,565 | -5.6% |
| Amounts payable after more than one year | 17 | €41,133 | €51,389 | +€10,256 | +24.9% |
| Financial debts | 170/4 | €41,133 | €51,389 | +€10,256 | +24.9% |
| Amounts payable within one year | 42/48 | €164,483 | €142,035 | -€22,448 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €17,960 | €28,636 | +€10,676 | +59.4% |
| Financial debts | 43 | €40,000 | - | -€40,000 | |
| Credit institutions | 430/8 | €40,000 | - | -€40,000 | |
| Trade debts | 44 | €59,358 | €14,005 | -€45,352 | -76.4% |
| Suppliers | 440/4 | €59,358 | €14,005 | -€45,352 | -76.4% |
| Taxes, remuneration and social security | 45 | €19,479 | €66,701 | +€47,223 | +242% |
| Taxes | 450/3 | €19,479 | €61,401 | +€41,923 | +215% |
| Remuneration and social security | 454/9 | - | €5,300 | +€5,300 | |
| Other amounts payable | 47/48 | €27,687 | €32,693 | +€5,006 | +18.1% |
| Accrued charges and deferred income | 492/3 | €1,370 | €1,996 | +€626 | +45.7% |
| Remuneration, social security and pensions | 62 | - | €12,870 | +€12,870 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,944 | €23,163 | +€11,220 | +93.9% |
| Other operating charges | 640/8 | €1,060 | €5,441 | +€4,381 | +413% |
| Gross operating margin | 9900 | €42,824 | €88,889 | +€46,065 | +108% |
| Operating profit (loss) | 9901 | €29,821 | €47,415 | +€17,594 | +59.0% |
| Financial income | 75/76B | €109 | €1,725 | +€1,616 | +1,481% |
| Recurring financial income | 75 | €109 | €1,725 | +€1,616 | +1,481% |
| Financial charges | 65/66B | €5,829 | €10,083 | +€4,254 | +73.0% |
| Recurring financial charges | 65 | €5,829 | €10,083 | +€4,254 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €24,100 | €39,057 | +€14,956 | +62.1% |
| Income taxes | 67/77 | €5,898 | €12,467 | +€6,569 | +111% |
| Profit (loss) for the period | 9904 | €18,203 | €26,590 | +€8,387 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,203 | €26,590 | +€8,387 | +46.1% |
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 27 October 2026 via checked.be.