ADACT: 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.
ADACT
Largest movements
- Receivables within one year -€12,160
down €12,160 (-25.6%), from €47,432 to €35,272
- Cash +€6,567
up €6,567 (+77.2%), from €8,505 to €15,072
mainly Net result for the year (+€21,259) and Receivables within one year (+€12,160)
- Tangible fixed assets -€3,490
down €3,490 (-59.9%), from €5,824 to €2,333
- Trade debts -€31,254
down €31,254 (-66.5%), from €47,014 to €15,760
- Profit (loss) carried forward +€21,259
up €21,259 (+67.3%), from -€31,591 to -€10,333
- Accrued charges and deferred income +€2,648
up €2,648 (+278.2%), from €952 to €3,600
- Debts after one year -€2,085
down €2,085 (-100.0%), from €2,085 to €0
- Current portion of long-term debt -€1,007
down €1,007 (-32.6%), from €3,092 to €2,085
- Gross operating margin +€37,550
up €37,550, from -€10,185 to €27,365
- Financial charges +€701
up €701 (+240.5%), from €292 to €993
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 | €63,353 | €54,295 | -€9,058 | -14.3% |
| Fixed assets | 21/28 | €5,824 | €2,333 | -€3,490 | -59.9% |
| Tangible fixed assets | 22/27 | €5,824 | €2,333 | -€3,490 | -59.9% |
| Leasing and similar rights | 25 | €5,824 | €2,333 | -€3,490 | -59.9% |
| Current assets | 29/58 | €57,530 | €51,962 | -€5,568 | -9.7% |
| Amounts receivable within one year | 40/41 | €47,432 | €35,272 | -€12,160 | -25.6% |
| Trade receivables | 40 | €47,432 | €35,272 | -€12,160 | -25.6% |
| Cash at bank and in hand | 54/58 | €8,505 | €15,072 | +€6,567 | +77.2% |
| Deferred charges and accrued income | 490/1 | €1,593 | €1,618 | +€25 | +1.5% |
| Total equity and liabilities | 10/49 | €63,353 | €54,295 | -€9,058 | -14.3% |
| Equity | 10/15 | -€12,531 | €8,727 | +€21,259 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €6,660 | €6,660 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,800 | €4,800 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,591 | -€10,333 | +€21,259 | +67.3% |
| Amounts payable | 17/49 | €75,885 | €45,568 | -€30,317 | -40.0% |
| Amounts payable after more than one year | 17 | €2,085 | €0 | -€2,085 | -100.0% |
| Financial debts | 170/4 | €2,085 | €0 | -€2,085 | -100.0% |
| Amounts payable within one year | 42/48 | €72,847 | €41,968 | -€30,880 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €3,092 | €2,085 | -€1,007 | -32.6% |
| Trade debts | 44 | €47,014 | €15,760 | -€31,254 | -66.5% |
| Suppliers | 440/4 | €47,014 | €15,760 | -€31,254 | -66.5% |
| Taxes, remuneration and social security | 45 | €13,512 | €14,010 | +€498 | +3.7% |
| Taxes | 450/3 | €13,512 | €14,010 | +€498 | +3.7% |
| Other amounts payable | 47/48 | €9,229 | €10,112 | +€883 | +9.6% |
| Accrued charges and deferred income | 492/3 | €952 | €3,600 | +€2,648 | +278.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,490 | €3,490 | = | 0.0% |
| Other operating charges | 640/8 | €1,511 | €1,481 | -€29 | -1.9% |
| Gross operating margin | 9900 | -€10,185 | €27,365 | +€37,550 | |
| Operating profit (loss) | 9901 | -€15,186 | €22,393 | +€37,579 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €292 | €993 | +€701 | +240.5% |
| Recurring financial charges | 65 | €292 | €993 | +€701 | +240.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,477 | €21,400 | +€36,878 | |
| Income taxes | 67/77 | €139 | €142 | +€3 | +1.8% |
| Profit (loss) for the period | 9904 | -€15,616 | €21,259 | +€36,875 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,616 | €21,259 | +€36,875 |
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 3 October 2026 via checked.be.