ADAM'S COMPUTER: 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.
ADAM'S COMPUTER
Largest movements
- Stocks and contracts -€49,289
down €49,289 (-26.2%), from €188,165 to €138,876
- Receivables within one year -€14,945
down €14,945 (-13.4%), from €111,235 to €96,290
of which Trade receivables: -€9,945
- Cash +€5,873
up €5,873 (+19.2%), from €30,542 to €36,415
mainly Stocks and contracts (+€49,289) and Receivables within one year (+€14,945)
- Trade debts -€46,569
down €46,569 (-32.2%), from €144,643 to €98,075
- Tax, wage and social debts -€8,468
down €8,468 (-14.5%), from €58,276 to €49,808
of which Remuneration and social security: -€9,396
- Staff costs -€14,317
down €14,317 (-16.9%), from €84,817 to €70,500
- Gross operating margin -€8,575
down €8,575 (-10.1%), from €84,562 to €75,987
- Other operating charges +€1,270
up €1,270 (+84.6%), from €1,502 to €2,771
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 | €385,232 | €326,393 | -€58,839 | -15.3% |
| Fixed assets | 21/28 | €974 | €496 | -€478 | -49.1% |
| Tangible fixed assets | 22/27 | €478 | - | -€478 | |
| Other tangible fixed assets | 26 | €478 | - | -€478 | |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €384,258 | €325,898 | -€58,361 | -15.2% |
| Stocks and contracts in progress | 3 | €188,165 | €138,876 | -€49,289 | -26.2% |
| Stocks | 30/36 | €188,165 | €138,876 | -€49,289 | -26.2% |
| Amounts receivable within one year | 40/41 | €111,235 | €96,290 | -€14,945 | -13.4% |
| Trade receivables | 40 | €42,638 | €32,693 | -€9,945 | -23.3% |
| Other amounts receivable | 41 | €68,596 | €63,596 | -€5,000 | -7.3% |
| Current investments | 50/53 | €54,317 | €54,317 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,542 | €36,415 | +€5,873 | +19.2% |
| Total equity and liabilities | 10/49 | €385,232 | €326,393 | -€58,839 | -15.3% |
| Equity | 10/15 | €168,154 | €164,672 | -€3,482 | -2.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,886 | €137,404 | -€3,482 | -2.5% |
| Amounts payable | 17/49 | €217,078 | €161,721 | -€55,357 | -25.5% |
| Amounts payable within one year | 42/48 | €217,078 | €161,721 | -€55,357 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €14,159 | €13,839 | -€320 | -2.3% |
| Trade debts | 44 | €144,643 | €98,075 | -€46,569 | -32.2% |
| Suppliers | 440/4 | €144,643 | €98,075 | -€46,569 | -32.2% |
| Taxes, remuneration and social security | 45 | €58,276 | €49,808 | -€8,468 | -14.5% |
| Taxes | 450/3 | €7,304 | €8,232 | +€928 | +12.7% |
| Remuneration and social security | 454/9 | €50,972 | €41,576 | -€9,396 | -18.4% |
| Remuneration, social security and pensions | 62 | €84,817 | €70,500 | -€14,317 | -16.9% |
| Other operating charges | 640/8 | €1,502 | €2,771 | +€1,270 | +84.6% |
| Gross operating margin | 9900 | €84,562 | €75,987 | -€8,575 | -10.1% |
| Operating profit (loss) | 9901 | -€1,756 | €2,715 | +€4,472 | |
| Financial charges | 65/66B | €5,371 | €6,197 | +€826 | +15.4% |
| Recurring financial charges | 65 | €5,371 | €6,197 | +€826 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,128 | -€3,482 | +€3,646 | +51.2% |
| Profit (loss) for the period | 9904 | -€7,128 | -€3,482 | +€3,646 | +51.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,128 | -€3,482 | +€3,646 | +51.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.