ADAM & LYDIA: 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 & LYDIA
Largest movements
- Receivables within one year +€15,070
up €15,070 (+170%), from €8,881 to €23,951
of which Other amounts receivable: +€11,852
- Cash -€2,636
down €2,636 (-92.9%), from €2,839 to €203
mainly Receivables within one year (-€15,070) and Debts after one year (-€10,303)
- Deferred charges and accrued income -€1,675
no longer reported in 2025 (was €1,675)
- Tangible fixed assets -€1,009
down €1,009 (-23.9%), from €4,215 to €3,206
of which Furniture and vehicles: -€816
- Profit (loss) carried forward +€14,995
up €14,995 (+48.2%), from €31,130 to €46,125
- Debts after one year -€10,303
down €10,303 (-74.4%), from €13,844 to €3,541
- Tax, wage and social debts +€4,078
up €4,078 (+20.8%), from €19,593 to €23,671
of which Taxes: +€4,131
- Staff costs -€6,976
down €6,976 (-17.2%), from €40,562 to €33,586
- Gross operating margin -€4,127
down €4,127 (-6.7%), from €62,018 to €57,890
- Taxes +€1,062
up €1,062 (+25.6%), from €4,153 to €5,215
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 | €76,060 | €85,809 | +€9,749 | +12.8% |
| Fixed assets | 21/28 | €62,665 | €61,656 | -€1,009 | -1.6% |
| Intangible fixed assets | 21 | €58,450 | €58,450 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,215 | €3,206 | -€1,009 | -23.9% |
| Plant, machinery and equipment | 23 | €1,841 | €1,647 | -€193 | -10.5% |
| Furniture and vehicles | 24 | €2,375 | €1,558 | -€816 | -34.4% |
| Current assets | 29/58 | €13,394 | €24,153 | +€10,759 | +80.3% |
| Amounts receivable within one year | 40/41 | €8,881 | €23,951 | +€15,070 | +170% |
| Trade receivables | 40 | - | €3,217 | +€3,217 | |
| Other amounts receivable | 41 | €8,881 | €20,733 | +€11,852 | +133% |
| Cash at bank and in hand | 54/58 | €2,839 | €203 | -€2,636 | -92.9% |
| Deferred charges and accrued income | 490/1 | €1,675 | - | -€1,675 | |
| Total equity and liabilities | 10/49 | €76,060 | €85,809 | +€9,749 | +12.8% |
| Equity | 10/15 | €32,630 | €47,625 | +€14,995 | +46.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,130 | €46,125 | +€14,995 | +48.2% |
| Amounts payable | 17/49 | €43,429 | €38,184 | -€5,245 | -12.1% |
| Amounts payable after more than one year | 17 | €13,844 | €3,541 | -€10,303 | -74.4% |
| Financial debts | 170/4 | €13,844 | €3,541 | -€10,303 | -74.4% |
| Amounts payable within one year | 42/48 | €29,586 | €34,643 | +€5,058 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €9,841 | €10,303 | +€462 | +4.7% |
| Trade debts | 44 | €151 | €670 | +€518 | +342% |
| Suppliers | 440/4 | €151 | €670 | +€518 | +342% |
| Taxes, remuneration and social security | 45 | €19,593 | €23,671 | +€4,078 | +20.8% |
| Taxes | 450/3 | €14,404 | €18,536 | +€4,131 | +28.7% |
| Remuneration and social security | 454/9 | €5,189 | €5,135 | -€54 | -1.0% |
| Remuneration, social security and pensions | 62 | €40,562 | €33,586 | -€6,976 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,777 | €1,877 | +€100 | +5.6% |
| Other operating charges | 640/8 | €43 | €393 | +€350 | +820% |
| Non-recurring operating charges | 66A | - | €231 | +€231 | |
| Gross operating margin | 9900 | €62,018 | €57,890 | -€4,127 | -6.7% |
| Operating profit (loss) | 9901 | €19,636 | €21,804 | +€2,167 | +11.0% |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €1,676 | €1,594 | -€82 | -4.9% |
| Recurring financial charges | 65 | €1,676 | €1,594 | -€82 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €17,990 | €20,210 | +€2,220 | +12.3% |
| Income taxes | 67/77 | €4,153 | €5,215 | +€1,062 | +25.6% |
| Profit (loss) for the period | 9904 | €13,836 | €14,995 | +€1,158 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,836 | €14,995 | +€1,158 | +8.4% |
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 25 October 2026 via checked.be.