AD2S CONSULTING: 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.
AD2S CONSULTING
Largest movements
- Cash +€34,455
up €34,455 (+38.1%), from €90,508 to €124,963
mainly Net result for the year (+€30,202) and Current investments (+€20,000)
- Current investments -€20,000
no longer reported in 2025 (was €20,000)
- Receivables within one year -€7,766
down €7,766 (-35.4%), from €21,923 to €14,157
of which Other amounts receivable: -€9,653
- Tax, wage and social debts +€4,791
up €4,791 (+68.7%), from €6,973 to €11,763
- Profit (loss) carried forward +€3,202
up €3,202 (+3.7%), from €87,069 to €90,271
- Trade debts -€2,031
down €2,031 (-66.0%), from €3,079 to €1,047
- Turnover -€166,045
no longer reported in 2025 (was €166,045)
- Purchases and services -€120,275
no longer reported in 2025 (was €120,275)
- Gross operating margin -€5,441
down €5,441 (-11.9%), from €45,770 to €40,329
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 | €134,180 | €139,500 | +€5,320 | +4.0% |
| Fixed assets | 21/28 | €1,393 | €90 | -€1,303 | -93.5% |
| Tangible fixed assets | 22/27 | €1,303 | - | -€1,303 | |
| Furniture and vehicles | 24 | €1,303 | - | -€1,303 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €132,787 | €139,410 | +€6,623 | +5.0% |
| Amounts receivable within one year | 40/41 | €21,923 | €14,157 | -€7,766 | -35.4% |
| Trade receivables | 40 | €12,269 | €14,157 | +€1,888 | +15.4% |
| Other amounts receivable | 41 | €9,653 | - | -€9,653 | |
| Current investments | 50/53 | €20,000 | - | -€20,000 | |
| Cash at bank and in hand | 54/58 | €90,508 | €124,963 | +€34,455 | +38.1% |
| Deferred charges and accrued income | 490/1 | €356 | €290 | -€66 | -18.6% |
| Total equity and liabilities | 10/49 | €134,180 | €139,500 | +€5,320 | +4.0% |
| Equity | 10/15 | €96,129 | €99,331 | +€3,202 | +3.3% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,069 | €90,271 | +€3,202 | +3.7% |
| Amounts payable | 17/49 | €38,051 | €40,169 | +€2,118 | +5.6% |
| Amounts payable within one year | 42/48 | €38,051 | €40,169 | +€2,118 | +5.6% |
| Trade debts | 44 | €3,079 | €1,047 | -€2,031 | -66.0% |
| Suppliers | 440/4 | €3,079 | €1,047 | -€2,031 | -66.0% |
| Taxes, remuneration and social security | 45 | €6,973 | €11,763 | +€4,791 | +68.7% |
| Taxes | 450/3 | €6,973 | €11,763 | +€4,791 | +68.7% |
| Other amounts payable | 47/48 | €28,000 | €27,359 | -€642 | -2.3% |
| Turnover | 70 | €166,045 | - | -€166,045 | |
| Goods, raw materials, services and sundry goods | 60/61 | €120,275 | - | -€120,275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,651 | €1,303 | -€1,347 | -50.8% |
| Other operating charges | 640/8 | €555 | €575 | +€20 | +3.5% |
| Gross operating margin | 9900 | €45,770 | €40,329 | -€5,441 | -11.9% |
| Operating profit (loss) | 9901 | €42,564 | €38,450 | -€4,114 | -9.7% |
| Financial income | 75/76B | €1,619 | €902 | -€717 | -44.3% |
| Recurring financial income | 75 | €1,619 | €902 | -€717 | -44.3% |
| Financial charges | 65/66B | €1,332 | €1,031 | -€300 | -22.5% |
| Recurring financial charges | 65 | €1,332 | €1,031 | -€300 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €42,851 | €38,321 | -€4,530 | -10.6% |
| Income taxes | 67/77 | €8,801 | €8,119 | -€683 | -7.8% |
| Profit (loss) for the period | 9904 | €34,049 | €30,202 | -€3,847 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,049 | €30,202 | -€3,847 | -11.3% |
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 27 October 2026 via checked.be.