ADA 76: 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.
ADA 76
Largest movements
- Tangible fixed assets +€82,467
new in 2025: €82,467
- Receivables within one year +€10,329
up €10,329 (+3494.4%), from €296 to €10,624
of which Trade receivables: +€10,624
- Financial fixed assets +€2,000
new in 2025: €2,000
- Cash +€1,395
up €1,395 (+69.7%), from €2,000 to €3,395
mainly Debts after one year (+€60,042) and Current portion of long-term debt (+€21,395)
- Debts after one year +€60,042
new in 2025: €60,042
- Current portion of long-term debt +€21,395
new in 2025: €21,395
- Other debts +€11,184
new in 2025: €11,184
- Tax, wage and social debts +€3,192
new in 2025: €3,192
- Profit (loss) carried forward +€1,850
up €1,850, from -€1,563 to €287
- Gross operating margin +€20,665
up €20,665, from -€1,563 to €19,102
- Depreciation +€12,898
new in 2025: €12,898
- Financial charges +€2,130
new in 2025: €2,130
- Other operating charges +€1,967
new in 2025: €1,967
- Taxes +€257
new in 2025: €257
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 | €2,296 | €99,112 | +€96,816 | +4217.5% |
| Fixed assets | 21/28 | - | €84,467 | +€84,467 | |
| Tangible fixed assets | 22/27 | - | €82,467 | +€82,467 | |
| Furniture and vehicles | 24 | - | €82,467 | +€82,467 | |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €2,296 | €14,644 | +€12,349 | +537.9% |
| Amounts receivable within one year | 40/41 | €296 | €10,624 | +€10,329 | +3494.4% |
| Trade receivables | 40 | - | €10,624 | +€10,624 | |
| Other amounts receivable | 41 | €296 | - | -€296 | |
| Cash at bank and in hand | 54/58 | €2,000 | €3,395 | +€1,395 | +69.7% |
| Deferred charges and accrued income | 490/1 | - | €626 | +€626 | |
| Total equity and liabilities | 10/49 | €2,296 | €99,112 | +€96,816 | +4217.5% |
| Equity | 10/15 | €437 | €2,287 | +€1,850 | +423.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,563 | €287 | +€1,850 | |
| Amounts payable | 17/49 | €1,859 | €96,825 | +€94,966 | +5109.5% |
| Amounts payable after more than one year | 17 | - | €60,042 | +€60,042 | |
| Financial debts | 170/4 | - | €60,042 | +€60,042 | |
| Amounts payable within one year | 42/48 | €1,859 | €36,783 | +€34,924 | +1879.0% |
| Current portion of amounts payable after more than one year | 42 | - | €21,395 | +€21,395 | |
| Trade debts | 44 | €1,859 | €1,012 | -€847 | -45.6% |
| Suppliers | 440/4 | €1,859 | €1,012 | -€847 | -45.6% |
| Taxes, remuneration and social security | 45 | - | €3,192 | +€3,192 | |
| Taxes | 450/3 | - | €3,192 | +€3,192 | |
| Other amounts payable | 47/48 | - | €11,184 | +€11,184 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €12,898 | +€12,898 | |
| Other operating charges | 640/8 | - | €1,967 | +€1,967 | |
| Gross operating margin | 9900 | -€1,563 | €19,102 | +€20,665 | |
| Operating profit (loss) | 9901 | -€1,563 | €4,236 | +€5,799 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €2,130 | +€2,130 | |
| Recurring financial charges | 65 | - | €2,130 | +€2,130 | |
| Profit (loss) for the period before taxes | 9903 | -€1,563 | €2,107 | +€3,670 | |
| Income taxes | 67/77 | - | €257 | +€257 | |
| Profit (loss) for the period | 9904 | -€1,563 | €1,850 | +€3,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,563 | €1,850 | +€3,413 |
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 9 October 2026 via checked.be.