AD COMPTA: 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.
AD COMPTA
Largest movements
- Cash -€26,430
down €26,430 (-39.8%), from €66,452 to €40,022
mainly Other debts (-€28,908) and Contributions, distributions and other (-€15,855)
- Receivables within one year +€13,916
up €13,916 (+23.2%), from €59,934 to €73,850
of which Trade receivables: +€13,154
- Tangible fixed assets -€9,429
down €9,429 (-27.5%), from €34,318 to €24,889
- Other debts -€28,908
down €28,908 (-55.8%), from €51,836 to €22,929
- Trade debts +€20,719
up €20,719 (+40.0%), from €51,792 to €72,511
- Tax, wage and social debts -€9,846
no longer reported in 2025 (was €9,846)
- Debts after one year -€8,009
down €8,009 (-26.3%), from €30,463 to €22,454
- Profit (loss) carried forward +€3,000
up €3,000 (+60.0%), from €5,000 to €8,000
- Gross operating margin -€4,080
down €4,080 (-7.6%), from €53,488 to €49,408
- Other operating charges -€3,192
down €3,192 (-26.5%), from €12,035 to €8,843
- Depreciation +€537
up €537 (+6.0%), from €8,892 to €9,429
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 | €165,204 | €144,114 | -€21,090 | -12.8% |
| Fixed assets | 21/28 | €37,124 | €27,695 | -€9,429 | -25.4% |
| Tangible fixed assets | 22/27 | €34,318 | €24,889 | -€9,429 | -27.5% |
| Furniture and vehicles | 24 | €34,318 | €24,889 | -€9,429 | -27.5% |
| Financial fixed assets | 28 | €2,806 | €2,806 | = | 0.0% |
| Current assets | 29/58 | €128,080 | €116,419 | -€11,661 | -9.1% |
| Amounts receivable within one year | 40/41 | €59,934 | €73,850 | +€13,916 | +23.2% |
| Trade receivables | 40 | €59,934 | €73,088 | +€13,154 | +21.9% |
| Other amounts receivable | 41 | - | €762 | +€762 | |
| Cash at bank and in hand | 54/58 | €66,452 | €40,022 | -€26,430 | -39.8% |
| Deferred charges and accrued income | 490/1 | €1,694 | €2,547 | +€853 | +50.4% |
| Total equity and liabilities | 10/49 | €165,204 | €144,114 | -€21,090 | -12.8% |
| Equity | 10/15 | €12,000 | €15,000 | +€3,000 | +25.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,000 | €8,000 | +€3,000 | +60.0% |
| Amounts payable | 17/49 | €153,204 | €129,114 | -€24,090 | -15.7% |
| Amounts payable after more than one year | 17 | €30,463 | €22,454 | -€8,009 | -26.3% |
| Financial debts | 170/4 | €30,463 | €22,454 | -€8,009 | -26.3% |
| Amounts payable within one year | 42/48 | €122,740 | €106,660 | -€16,080 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €9,266 | €11,220 | +€1,955 | +21.1% |
| Trade debts | 44 | €51,792 | €72,511 | +€20,719 | +40.0% |
| Suppliers | 440/4 | €51,792 | €72,511 | +€20,719 | +40.0% |
| Taxes, remuneration and social security | 45 | €9,846 | - | -€9,846 | |
| Taxes | 450/3 | €9,846 | - | -€9,846 | |
| Other amounts payable | 47/48 | €51,836 | €22,929 | -€28,908 | -55.8% |
| Remuneration, social security and pensions | 62 | €75 | - | -€75 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,892 | €9,429 | +€537 | +6.0% |
| Other operating charges | 640/8 | €12,035 | €8,843 | -€3,192 | -26.5% |
| Gross operating margin | 9900 | €53,488 | €49,408 | -€4,080 | -7.6% |
| Operating profit (loss) | 9901 | €32,486 | €31,136 | -€1,350 | -4.2% |
| Financial income | 75/76B | €53 | €201 | +€148 | +277.7% |
| Recurring financial income | 75 | €53 | €201 | +€148 | +277.7% |
| Financial charges | 65/66B | €2,482 | €2,043 | -€439 | -17.7% |
| Recurring financial charges | 65 | €2,482 | €2,043 | -€439 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €30,057 | €29,293 | -€764 | -2.5% |
| Income taxes | 67/77 | €10,430 | €10,439 | +€9 | +0.1% |
| Profit (loss) for the period | 9904 | €19,627 | €18,855 | -€773 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,627 | €18,855 | -€773 | -3.9% |
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 10 October 2026 via checked.be.