AD-DIAR: 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-DIAR
Largest movements
- Tangible fixed assets -€22,083
down €22,083 (-6.8%), from €326,782 to €304,699
of which Furniture and vehicles: -€16,797
- Deferred charges and accrued income +€5,224
up €5,224 (+2,075%), from €252 to €5,475
- Cash -€4,137
no longer reported in 2025 (was €4,137)
mainly Debts after one year (-€33,042) and Tax, wage and social debts (-€9,794)
- Debts after one year -€33,042
down €33,042 (-13.4%), from €246,141 to €213,098
- Reserves +€13,504
up €13,504 (+20.6%), from €65,549 to €79,052
- Tax, wage and social debts -€9,794
down €9,794 (-58.8%), from €16,668 to €6,874
- Trade debts +€7,843
up €7,843 (+120%), from €6,548 to €14,391
- Gross operating margin +€21,005
up €21,005 (+55.9%), from €37,586 to €58,591
- Taxes +€3,312
up €3,312 (+268%), from €1,234 to €4,546
- Depreciation +€2,968
up €2,968 (+14.6%), from €20,338 to €23,305
- Other operating charges +€2,756
up €2,756 (+94.4%), from €2,918 to €5,675
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 | €360,974 | €340,443 | -€20,531 | -5.7% |
| Fixed assets | 21/28 | €326,782 | €304,699 | -€22,083 | -6.8% |
| Tangible fixed assets | 22/27 | €326,782 | €304,699 | -€22,083 | -6.8% |
| Land and buildings | 22 | €255,494 | €249,797 | -€5,697 | -2.2% |
| Plant, machinery and equipment | 23 | €2,591 | €3,002 | +€410 | +15.8% |
| Furniture and vehicles | 24 | €68,696 | €51,900 | -€16,797 | -24.5% |
| Current assets | 29/58 | €34,193 | €35,744 | +€1,552 | +4.5% |
| Amounts receivable within one year | 40/41 | €29,804 | €30,269 | +€465 | +1.6% |
| Trade receivables | 40 | €28,226 | €10,391 | -€17,835 | -63.2% |
| Other amounts receivable | 41 | €1,578 | €19,878 | +€18,300 | +1,160% |
| Cash at bank and in hand | 54/58 | €4,137 | - | -€4,137 | |
| Deferred charges and accrued income | 490/1 | €252 | €5,475 | +€5,224 | +2,075% |
| Total equity and liabilities | 10/49 | €360,974 | €340,443 | -€20,531 | -5.7% |
| Equity | 10/15 | €66,549 | €80,052 | +€13,504 | +20.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €65,549 | €79,052 | +€13,504 | +20.6% |
| Distributable reserves | 133 | €65,549 | €79,052 | +€13,504 | +20.6% |
| Amounts payable | 17/49 | €294,426 | €260,391 | -€34,035 | -11.6% |
| Amounts payable after more than one year | 17 | €246,141 | €213,098 | -€33,042 | -13.4% |
| Financial debts | 170/4 | €246,141 | €213,098 | -€33,042 | -13.4% |
| Amounts payable within one year | 42/48 | €48,285 | €47,292 | -€993 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €24,791 | €25,842 | +€1,051 | +4.2% |
| Financial debts | 43 | - | €185 | +€185 | |
| Credit institutions | 430/8 | - | €185 | +€185 | |
| Trade debts | 44 | €6,548 | €14,391 | +€7,843 | +120% |
| Suppliers | 440/4 | €6,548 | €14,391 | +€7,843 | +120% |
| Taxes, remuneration and social security | 45 | €16,668 | €6,874 | -€9,794 | -58.8% |
| Taxes | 450/3 | €16,668 | €6,874 | -€9,794 | -58.8% |
| Other amounts payable | 47/48 | €278 | - | -€278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,338 | €23,305 | +€2,968 | +14.6% |
| Other operating charges | 640/8 | €2,918 | €5,675 | +€2,756 | +94.4% |
| Gross operating margin | 9900 | €37,586 | €58,591 | +€21,005 | +55.9% |
| Operating profit (loss) | 9901 | €14,330 | €29,611 | +€15,281 | +107% |
| Financial income | 75/76B | €25 | - | -€25 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Financial charges | 65/66B | €11,193 | €11,562 | +€368 | +3.3% |
| Recurring financial charges | 65 | €11,193 | €11,562 | +€368 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €3,162 | €18,050 | +€14,888 | +471% |
| Income taxes | 67/77 | €1,234 | €4,546 | +€3,312 | +268% |
| Profit (loss) for the period | 9904 | €1,928 | €13,504 | +€11,576 | +601% |
| Profit (loss) for the period to be appropriated | 9905 | €1,928 | €13,504 | +€11,576 | +601% |
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.