Adam & Eva: 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.
Adam & Eva
Largest movements
- Receivables within one year -€11,235
down €11,235 (-91.6%), from €12,270 to €1,035
- Cash -€8,501
down €8,501 (-41.9%), from €20,281 to €11,780
mainly Tax, wage and social debts (-€8,215) and Debts after one year (-€8,153)
- Tangible fixed assets -€1,140
down €1,140 (-27.5%), from €4,147 to €3,007
of which Plant, machinery and equipment: -€623
- Stocks and contracts +€737
up €737 (+84.4%), from €873 to €1,609
- Tax, wage and social debts -€8,215
down €8,215 (-88.8%), from €9,248 to €1,033
- Debts after one year -€8,153
down €8,153 (-40.2%), from €20,299 to €12,146
- Profit (loss) carried forward -€2,291
down €2,291 (-18.3%), from -€12,543 to -€14,834
- Other debts -€1,211
no longer reported in 2025 (was €1,211)
- Gross operating margin -€24,406
down €24,406, from €23,805 to -€602
- Taxes -€6,069
no longer reported in 2025 (was €6,069)
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 | €37,706 | €17,567 | -€20,139 | -53.4% |
| Fixed assets | 21/28 | €4,147 | €3,007 | -€1,140 | -27.5% |
| Tangible fixed assets | 22/27 | €4,147 | €3,007 | -€1,140 | -27.5% |
| Plant, machinery and equipment | 23 | €824 | €201 | -€623 | -75.7% |
| Furniture and vehicles | 24 | €3,323 | €2,807 | -€516 | -15.5% |
| Current assets | 29/58 | €33,559 | €14,560 | -€18,999 | -56.6% |
| Stocks and contracts in progress | 3 | €873 | €1,609 | +€737 | +84.4% |
| Stocks | 30/36 | €873 | €1,609 | +€737 | +84.4% |
| Amounts receivable within one year | 40/41 | €12,270 | €1,035 | -€11,235 | -91.6% |
| Trade receivables | 40 | €12,270 | €1,035 | -€11,235 | -91.6% |
| Cash at bank and in hand | 54/58 | €20,281 | €11,780 | -€8,501 | -41.9% |
| Deferred charges and accrued income | 490/1 | €135 | €135 | = | 0.0% |
| Total equity and liabilities | 10/49 | €37,706 | €17,567 | -€20,139 | -53.4% |
| Equity | 10/15 | €6,007 | €3,716 | -€2,291 | -38.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,543 | -€14,834 | -€2,291 | -18.3% |
| Amounts payable | 17/49 | €31,699 | €13,851 | -€17,848 | -56.3% |
| Amounts payable after more than one year | 17 | €20,299 | €12,146 | -€8,153 | -40.2% |
| Financial debts | 170/4 | €20,299 | €12,146 | -€8,153 | -40.2% |
| Amounts payable within one year | 42/48 | €11,399 | €1,705 | -€9,694 | -85.0% |
| Trade debts | 44 | €940 | €672 | -€268 | -28.5% |
| Suppliers | 440/4 | €940 | €672 | -€268 | -28.5% |
| Taxes, remuneration and social security | 45 | €9,248 | €1,033 | -€8,215 | -88.8% |
| Taxes | 450/3 | €9,248 | €1,033 | -€8,215 | -88.8% |
| Other amounts payable | 47/48 | €1,211 | - | -€1,211 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,193 | €1,140 | -€53 | -4.5% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | €23,805 | -€602 | -€24,406 | |
| Operating profit (loss) | 9901 | €22,118 | -€2,247 | -€24,365 | |
| Financial charges | 65/66B | €41 | €45 | +€3 | +7.6% |
| Recurring financial charges | 65 | €41 | €45 | +€3 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €22,077 | -€2,291 | -€24,368 | |
| Income taxes | 67/77 | €6,069 | - | -€6,069 | |
| Profit (loss) for the period | 9904 | €16,008 | -€2,291 | -€18,299 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,008 | -€2,291 | -€18,299 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.