AD'WISE: 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'WISE
Largest movements
- Cash -€44,065
down €44,065 (-56.6%), from €77,872 to €33,808
mainly Receivables within one year (-€26,864) and Net result for the year (-€9,723)
- Receivables within one year +€26,864
up €26,864 (+2636.8%), from €1,019 to €27,883
of which Trade receivables: +€26,864
- Stocks and contracts +€2,659
up €2,659 (+171.9%), from €1,547 to €4,206
- Profit (loss) carried forward -€9,723
down €9,723 (-19.3%), from €50,443 to €40,720
- Other debts -€4,822
down €4,822 (-26.1%), from €18,475 to €13,654
- Gross operating margin +€12,633
up €12,633 (+66.0%), from -€19,128 to -€6,495
- Financial charges -€1,425
down €1,425 (-50.5%), from €2,821 to €1,396
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 | €80,463 | €65,921 | -€14,542 | -18.1% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €80,438 | €65,896 | -€14,542 | -18.1% |
| Stocks and contracts in progress | 3 | €1,547 | €4,206 | +€2,659 | +171.9% |
| Stocks | 30/36 | €1,547 | €4,206 | +€2,659 | +171.9% |
| Amounts receivable within one year | 40/41 | €1,019 | €27,883 | +€26,864 | +2636.8% |
| Trade receivables | 40 | €1,019 | €27,883 | +€26,864 | +2636.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €77,872 | €33,808 | -€44,065 | -56.6% |
| Total equity and liabilities | 10/49 | €80,463 | €65,921 | -€14,542 | -18.1% |
| Equity | 10/15 | €58,503 | €48,780 | -€9,723 | -16.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,443 | €40,720 | -€9,723 | -19.3% |
| Amounts payable | 17/49 | €21,960 | €17,142 | -€4,818 | -21.9% |
| Amounts payable within one year | 42/48 | €21,960 | €17,142 | -€4,818 | -21.9% |
| Trade debts | 44 | €1,101 | €1,219 | +€118 | +10.7% |
| Suppliers | 440/4 | €1,101 | €1,219 | +€118 | +10.7% |
| Taxes, remuneration and social security | 45 | €2,383 | €2,269 | -€115 | -4.8% |
| Taxes | 450/3 | €2,383 | €2,269 | -€115 | -4.8% |
| Other amounts payable | 47/48 | €18,475 | €13,654 | -€4,822 | -26.1% |
| Other operating charges | 640/8 | €1,728 | €1,706 | -€23 | -1.3% |
| Gross operating margin | 9900 | -€19,128 | -€6,495 | +€12,633 | +66.0% |
| Operating profit (loss) | 9901 | -€20,856 | -€8,200 | +€12,656 | +60.7% |
| Financial income | 75/76B | €423 | €278 | -€146 | -34.4% |
| Recurring financial income | 75 | €423 | €278 | -€146 | -34.4% |
| Financial charges | 65/66B | €2,821 | €1,396 | -€1,425 | -50.5% |
| Recurring financial charges | 65 | €2,821 | €1,396 | -€1,425 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,254 | -€9,318 | +€13,935 | +59.9% |
| Income taxes | 67/77 | €376 | €405 | +€29 | +7.7% |
| Profit (loss) for the period | 9904 | -€23,630 | -€9,723 | +€13,906 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,630 | -€9,723 | +€13,906 | +58.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.