AD LIB CONSEIL: 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.
AD LIB CONSEIL
Largest movements
- Tangible fixed assets +€3,836
up €3,836 (+8.1%), from €47,643 to €51,479
of which Other tangible fixed assets: +€12,372
- Cash -€2,400
down €2,400 (-16.1%), from €14,905 to €12,505
mainly Debts after one year (-€17,578) and Investment in fixed assets (net) (-€16,750)
- Debts after one year -€17,578
down €17,578 (-13.3%), from €131,725 to €114,147
of which Financial debts: -€12,078
- Profit (loss) carried forward +€11,084
up €11,084 (+41.9%), from €26,481 to €37,565
- Current portion of long-term debt +€3,726
up €3,726 (+17.5%), from €21,320 to €25,046
- Other debts +€3,106
up €3,106 (+228.4%), from €1,360 to €4,467
- Gross operating margin +€11,589
up €11,589 (+36.0%), from €32,180 to €43,769
- Depreciation +€8,296
up €8,296 (+179.7%), from €4,617 to €12,914
- Financial charges +€1,346
up €1,346 (+23.3%), from €5,782 to €7,128
- Taxes +€831
up €831 (+13.2%), from €6,317 to €7,148
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 | €195,451 | €197,419 | +€1,969 | +1.0% |
| Fixed assets | 21/28 | €179,943 | €183,779 | +€3,836 | +2.1% |
| Tangible fixed assets | 22/27 | €47,643 | €51,479 | +€3,836 | +8.1% |
| Furniture and vehicles | 24 | €47,643 | €39,107 | -€8,536 | -17.9% |
| Other tangible fixed assets | 26 | - | €12,372 | +€12,372 | |
| Financial fixed assets | 28 | €132,300 | €132,300 | = | 0.0% |
| Current assets | 29/58 | €15,507 | €13,640 | -€1,867 | -12.0% |
| Cash at bank and in hand | 54/58 | €14,905 | €12,505 | -€2,400 | -16.1% |
| Deferred charges and accrued income | 490/1 | €603 | €1,135 | +€533 | +88.4% |
| Total equity and liabilities | 10/49 | €195,451 | €197,419 | +€1,969 | +1.0% |
| Equity | 10/15 | €28,481 | €39,565 | +€11,084 | +38.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,481 | €37,565 | +€11,084 | +41.9% |
| Amounts payable | 17/49 | €166,969 | €157,854 | -€9,115 | -5.5% |
| Amounts payable after more than one year | 17 | €131,725 | €114,147 | -€17,578 | -13.3% |
| Financial debts | 170/4 | €104,725 | €92,647 | -€12,078 | -11.5% |
| Other amounts payable | 178/9 | €27,000 | €21,500 | -€5,500 | -20.4% |
| Amounts payable within one year | 42/48 | €35,244 | €43,707 | +€8,463 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €21,320 | €25,046 | +€3,726 | +17.5% |
| Trade debts | 44 | €113 | €662 | +€549 | +484.9% |
| Suppliers | 440/4 | €113 | €662 | +€549 | +484.9% |
| Taxes, remuneration and social security | 45 | €12,451 | €13,532 | +€1,082 | +8.7% |
| Taxes | 450/3 | €12,451 | €13,532 | +€1,082 | +8.7% |
| Other amounts payable | 47/48 | €1,360 | €4,467 | +€3,106 | +228.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,617 | €12,914 | +€8,296 | +179.7% |
| Other operating charges | 640/8 | €1,173 | €1,495 | +€322 | +27.4% |
| Non-recurring operating charges | 66A | €1,658 | - | -€1,658 | |
| Gross operating margin | 9900 | €32,180 | €43,769 | +€11,589 | +36.0% |
| Operating profit (loss) | 9901 | €24,731 | €29,360 | +€4,629 | +18.7% |
| Financial charges | 65/66B | €5,782 | €7,128 | +€1,346 | +23.3% |
| Recurring financial charges | 65 | €5,782 | €7,128 | +€1,346 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €18,949 | €22,232 | +€3,283 | +17.3% |
| Income taxes | 67/77 | €6,317 | €7,148 | +€831 | +13.2% |
| Profit (loss) for the period | 9904 | €12,632 | €15,084 | +€2,452 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,632 | €15,084 | +€2,452 | +19.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.