Ad Litem: 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 Litem
Largest movements
- Current investments +€62,000
up €62,000 (+51.1%), from €121,314 to €183,313
- Cash +€30,910
up €30,910 (+12.5%), from €248,141 to €279,051
mainly Other debts (+€327,066) and Net result for the year (+€82,885)
- Other debts +€327,066
up €327,066 (+1,373%), from €23,824 to €350,890
- Profit (loss) carried forward -€247,115
down €247,115 (-95.3%), from €259,289 to €12,174
- Tax, wage and social debts +€6,217
up €6,217 (+48.2%), from €12,896 to €19,113
- Gross operating margin +€39,723
up €39,723 (+30.4%), from €130,596 to €170,318
- Taxes +€7,291
up €7,291 (+49.0%), from €14,874 to €22,165
- Financial charges +€4,530
up €4,530 (+7.4%), from €61,116 to €65,645
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 | €383,821 | €474,211 | +€90,391 | +23.6% |
| Fixed assets | 21/28 | €4,973 | €4,336 | -€636 | -12.8% |
| Tangible fixed assets | 22/27 | €4,473 | €3,836 | -€636 | -14.2% |
| Furniture and vehicles | 24 | €4,473 | €3,836 | -€636 | -14.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €378,848 | €469,875 | +€91,027 | +24.0% |
| Amounts receivable within one year | 40/41 | €8,317 | €6,465 | -€1,852 | -22.3% |
| Trade receivables | 40 | - | €1,334 | +€1,334 | |
| Other amounts receivable | 41 | €8,317 | €5,132 | -€3,185 | -38.3% |
| Current investments | 50/53 | €121,314 | €183,313 | +€62,000 | +51.1% |
| Cash at bank and in hand | 54/58 | €248,141 | €279,051 | +€30,910 | +12.5% |
| Deferred charges and accrued income | 490/1 | €1,077 | €1,046 | -€31 | -2.9% |
| Total equity and liabilities | 10/49 | €383,821 | €474,211 | +€90,391 | +23.6% |
| Equity | 10/15 | €343,386 | €96,270 | -€247,115 | -72.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Capital | 10 | €20,460 | €20,460 | = | 0.0% |
| Issued capital | 100 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €63,636 | €63,636 | = | 0.0% |
| Distributable reserves | 133 | €63,636 | €63,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | €259,289 | €12,174 | -€247,115 | -95.3% |
| Amounts payable | 17/49 | €40,435 | €377,941 | +€337,506 | +835% |
| Amounts payable within one year | 42/48 | €36,923 | €373,187 | +€336,263 | +911% |
| Current portion of amounts payable after more than one year | 42 | - | €101 | +€101 | |
| Financial debts | 43 | - | €3,082 | +€3,082 | |
| Credit institutions | 430/8 | - | €3,082 | +€3,082 | |
| Trade debts | 44 | €203 | - | -€203 | |
| Suppliers | 440/4 | €203 | - | -€203 | |
| Taxes, remuneration and social security | 45 | €12,896 | €19,113 | +€6,217 | +48.2% |
| Taxes | 450/3 | €12,896 | €19,113 | +€6,217 | +48.2% |
| Other amounts payable | 47/48 | €23,824 | €350,890 | +€327,066 | +1,373% |
| Accrued charges and deferred income | 492/3 | €3,512 | €4,754 | +€1,243 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,803 | €1,792 | -€11 | -0.6% |
| Other operating charges | 640/8 | - | €285 | +€285 | |
| Gross operating margin | 9900 | €130,596 | €170,318 | +€39,723 | +30.4% |
| Operating profit (loss) | 9901 | €128,793 | €168,241 | +€39,448 | +30.6% |
| Financial income | 75/76B | €2,489 | €2,454 | -€35 | -1.4% |
| Recurring financial income | 75 | €2,489 | €2,454 | -€35 | -1.4% |
| Financial charges | 65/66B | €61,116 | €65,645 | +€4,530 | +7.4% |
| Recurring financial charges | 65 | €61,116 | €65,645 | +€4,530 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €70,166 | €105,049 | +€34,884 | +49.7% |
| Income taxes | 67/77 | €14,874 | €22,165 | +€7,291 | +49.0% |
| Profit (loss) for the period | 9904 | €55,292 | €82,885 | +€27,593 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,292 | €82,885 | +€27,593 | +49.9% |
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 19 October 2026 via checked.be.