ADAM & LAYA: 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 & LAYA
Largest movements
- Tangible fixed assets -€4,947
down €4,947 (-72.6%), from €6,810 to €1,862
of which Furniture and vehicles: -€3,015
- Receivables within one year -€3,148
no longer reported in 2025 (was €3,148)
- Cash -€1,264
down €1,264 (-91.8%), from €1,377 to €113
- Other debts -€33,901
down €33,901 (-51.8%), from €65,463 to €31,563
- Profit (loss) carried forward +€22,535
up €22,535 (+29.8%), from -€75,663 to -€53,129
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Tax, wage and social debts -€2,567
down €2,567 (-37.7%), from €6,817 to €4,250
of which Remuneration and social security: -€4,749
- Debts after one year -€1,012
no longer reported in 2025 (was €1,012)
- Gross operating margin +€15,364
no longer reported in 2025 (was -€15,364)
- Staff costs -€12,642
no longer reported in 2025 (was €12,642)
- Other operating charges -€1,067
no longer reported in 2025 (was €1,067)
- Depreciation -€565
down €565 (-34.7%), from €1,632 to €1,066
- Financial charges -€258
no longer reported in 2025 (was €258)
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,775 | €2,415 | -€9,360 | -79.5% |
| Fixed assets | 21/28 | €7,250 | €2,302 | -€4,947 | -68.2% |
| Tangible fixed assets | 22/27 | €6,810 | €1,862 | -€4,947 | -72.6% |
| Plant, machinery and equipment | 23 | €1,932 | - | -€1,932 | |
| Furniture and vehicles | 24 | €4,878 | €1,862 | -€3,015 | -61.8% |
| Financial fixed assets | 28 | €440 | €440 | = | 0.0% |
| Current assets | 29/58 | €4,526 | €113 | -€4,413 | -97.5% |
| Amounts receivable within one year | 40/41 | €3,148 | - | -€3,148 | |
| Other amounts receivable | 41 | €3,148 | - | -€3,148 | |
| Cash at bank and in hand | 54/58 | €1,377 | €113 | -€1,264 | -91.8% |
| Total equity and liabilities | 10/49 | €11,775 | €2,415 | -€9,360 | -79.5% |
| Equity | 10/15 | -€63,263 | -€34,529 | +€28,735 | +45.4% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Profit (loss) carried forward | 14 | -€75,663 | -€53,129 | +€22,535 | +29.8% |
| Amounts payable | 17/49 | €75,038 | €36,944 | -€38,094 | -50.8% |
| Amounts payable after more than one year | 17 | €1,012 | - | -€1,012 | |
| Financial debts | 170/4 | €1,012 | - | -€1,012 | |
| Amounts payable within one year | 42/48 | €74,026 | €36,944 | -€37,082 | -50.1% |
| Financial debts | 43 | €1,350 | €675 | -€675 | -50.0% |
| Credit institutions | 430/8 | €1,350 | €675 | -€675 | -50.0% |
| Trade debts | 44 | €396 | €456 | +€60 | +15.2% |
| Suppliers | 440/4 | €396 | €456 | +€60 | +15.2% |
| Taxes, remuneration and social security | 45 | €6,817 | €4,250 | -€2,567 | -37.7% |
| Taxes | 450/3 | €2,068 | €4,250 | +€2,182 | +106% |
| Remuneration and social security | 454/9 | €4,749 | - | -€4,749 | |
| Other amounts payable | 47/48 | €65,463 | €31,563 | -€33,901 | -51.8% |
| Remuneration, social security and pensions | 62 | €12,642 | - | -€12,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632 | €1,066 | -€565 | -34.7% |
| Other operating charges | 640/8 | €1,067 | - | -€1,067 | |
| Gross operating margin | 9900 | -€15,364 | - | +€15,364 | |
| Operating profit (loss) | 9901 | -€30,705 | -€1,066 | +€29,638 | +96.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €258 | - | -€258 | |
| Recurring financial charges | 65 | €258 | - | -€258 | |
| Profit (loss) for the period before taxes | 9903 | -€30,961 | -€1,066 | +€29,895 | +96.6% |
| Profit (loss) for the period | 9904 | -€30,961 | -€1,066 | +€29,895 | +96.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,961 | -€1,066 | +€29,895 | +96.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.