ADAMS B2B: 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.
ADAMS B2B
Largest movements
- Receivables within one year -€27,027
down €27,027 (-31.8%), from €84,945 to €57,918
- Stocks and contracts +€13,515
up €13,515 (+82.5%), from €16,392 to €29,907
- Cash -€11,676
down €11,676 (-67.1%), from €17,409 to €5,733
mainly Trade debts (-€14,987) and Stocks and contracts (-€13,515)
- Tangible fixed assets -€4,590
down €4,590 (-86.7%), from €5,294 to €704
- Trade debts -€14,987
down €14,987 (-32.6%), from €45,911 to €30,924
- Other debts -€6,000
down €6,000 (-28.6%), from €20,960 to €14,960
- Current portion of long-term debt -€4,751
down €4,751 (-92.6%), from €5,132 to €381
- Profit (loss) carried forward -€3,936
down €3,936 (-17.4%), from €22,664 to €18,729
- Gross operating margin -€5,458
down €5,458 (-62.6%), from €8,714 to €3,256
- Other operating charges -€1,736
down €1,736 (-51.2%), from €3,391 to €1,656
- Financial charges +€579
up €579 (+157.6%), from €367 to €946
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 | €124,445 | €94,668 | -€29,777 | -23.9% |
| Fixed assets | 21/28 | €5,700 | €1,110 | -€4,590 | -80.5% |
| Tangible fixed assets | 22/27 | €5,294 | €704 | -€4,590 | -86.7% |
| Furniture and vehicles | 24 | €5,294 | €704 | -€4,590 | -86.7% |
| Financial fixed assets | 28 | €405 | €405 | = | 0.0% |
| Current assets | 29/58 | €118,746 | €93,559 | -€25,187 | -21.2% |
| Stocks and contracts in progress | 3 | €16,392 | €29,907 | +€13,515 | +82.5% |
| Stocks | 30/36 | €16,392 | €29,907 | +€13,515 | +82.5% |
| Amounts receivable within one year | 40/41 | €84,945 | €57,918 | -€27,027 | -31.8% |
| Trade receivables | 40 | €84,945 | €57,918 | -€27,027 | -31.8% |
| Cash at bank and in hand | 54/58 | €17,409 | €5,733 | -€11,676 | -67.1% |
| Total equity and liabilities | 10/49 | €124,445 | €94,668 | -€29,777 | -23.9% |
| Equity | 10/15 | €49,933 | €45,997 | -€3,936 | -7.9% |
| 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 | €22,664 | €18,729 | -€3,936 | -17.4% |
| Amounts payable | 17/49 | €74,512 | €48,671 | -€25,841 | -34.7% |
| Amounts payable within one year | 42/48 | €74,512 | €48,671 | -€25,841 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €5,132 | €381 | -€4,751 | -92.6% |
| Trade debts | 44 | €45,911 | €30,924 | -€14,987 | -32.6% |
| Suppliers | 440/4 | €45,911 | €30,924 | -€14,987 | -32.6% |
| Taxes, remuneration and social security | 45 | €2,508 | €2,405 | -€103 | -4.1% |
| Taxes | 450/3 | €2,508 | €2,405 | -€103 | -4.1% |
| Other amounts payable | 47/48 | €20,960 | €14,960 | -€6,000 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,590 | €4,590 | = | 0.0% |
| Other operating charges | 640/8 | €3,391 | €1,656 | -€1,736 | -51.2% |
| Gross operating margin | 9900 | €8,714 | €3,256 | -€5,458 | -62.6% |
| Operating profit (loss) | 9901 | €733 | -€2,989 | -€3,722 | |
| Financial charges | 65/66B | €367 | €946 | +€579 | +157.6% |
| Recurring financial charges | 65 | €367 | €946 | +€579 | +157.6% |
| Profit (loss) for the period before taxes | 9903 | €366 | -€3,936 | -€4,301 | |
| Profit (loss) for the period | 9904 | €366 | -€3,936 | -€4,301 | |
| Profit (loss) for the period to be appropriated | 9905 | €366 | -€3,936 | -€4,301 |
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 12 October 2026 via checked.be.