ADAMA SHOP: 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.
ADAMA SHOP
Largest movements
- Cash +€4,722
up €4,722 (+150%), from €3,144 to €7,866
mainly Stocks and contracts (+€1,736) and Net result for the year (+€1,538)
- Stocks and contracts -€1,736
down €1,736 (-4.4%), from €39,258 to €37,523
- Deferred charges and accrued income +€527
up €527 (+116%), from €455 to €982
- Profit (loss) carried forward +€1,538
up €1,538 (+17.3%), from -€8,868 to -€7,330
- Trade debts +€1,526
up €1,526 (+177%), from €864 to €2,390
- Turnover -€7,870
down €7,870 (-6.1%), from €129,147 to €121,278
- Purchases and services -€7,412
down €7,412 (-5.9%), from €126,303 to €118,891
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,547 | €52,194 | +€2,647 | +5.3% |
| Fixed assets | 21/28 | €4,268 | €3,750 | -€518 | -12.1% |
| Tangible fixed assets | 22/27 | €518 | - | -€518 | |
| Furniture and vehicles | 24 | €518 | - | -€518 | |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €45,279 | €48,444 | +€3,165 | +7.0% |
| Stocks and contracts in progress | 3 | €39,258 | €37,523 | -€1,736 | -4.4% |
| Stocks | 30/36 | €39,258 | €37,523 | -€1,736 | -4.4% |
| Amounts receivable within one year | 40/41 | €2,422 | €2,073 | -€349 | -14.4% |
| Other amounts receivable | 41 | €2,422 | €2,073 | -€349 | -14.4% |
| Cash at bank and in hand | 54/58 | €3,144 | €7,866 | +€4,722 | +150% |
| Deferred charges and accrued income | 490/1 | €455 | €982 | +€527 | +116% |
| Total equity and liabilities | 10/49 | €49,547 | €52,194 | +€2,647 | +5.3% |
| Equity | 10/15 | €11,434 | €12,972 | +€1,538 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,702 | €1,702 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,702 | €1,702 | = | 0.0% |
| Legal reserve | 130 | €1,702 | €1,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,868 | -€7,330 | +€1,538 | +17.3% |
| Amounts payable | 17/49 | €38,113 | €39,222 | +€1,109 | +2.9% |
| Amounts payable within one year | 42/48 | €38,113 | €39,222 | +€1,109 | +2.9% |
| Trade debts | 44 | €864 | €2,390 | +€1,526 | +177% |
| Suppliers | 440/4 | €864 | €2,390 | +€1,526 | +177% |
| Taxes, remuneration and social security | 45 | €693 | €693 | = | 0.0% |
| Taxes | 450/3 | €693 | €693 | = | 0.0% |
| Other amounts payable | 47/48 | €36,556 | €36,139 | -€417 | -1.1% |
| Turnover | 70 | €129,147 | €121,278 | -€7,870 | -6.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €126,303 | €118,891 | -€7,412 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | €518 | +€0 | 0.0% |
| Other operating charges | 640/8 | €662 | €85 | -€577 | -87.2% |
| Gross operating margin | 9900 | €2,844 | €2,387 | -€458 | -16.1% |
| Operating profit (loss) | 9901 | €1,664 | €1,783 | +€119 | +7.2% |
| Financial charges | 65/66B | €168 | €246 | +€78 | +46.5% |
| Recurring financial charges | 65 | €168 | €246 | +€78 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €1,496 | €1,538 | +€41 | +2.8% |
| Profit (loss) for the period | 9904 | €1,496 | €1,538 | +€41 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,496 | €1,538 | +€41 | +2.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.