Adapt Law: 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.
Adapt Law
Largest movements
- Deferred charges and accrued income +€7,141
up €7,141 (+2177.1%), from €328 to €7,469
- Receivables within one year -€2,587
no longer reported in 2025 (was €2,587)
- Tangible fixed assets -€1,479
down €1,479 (-42.9%), from €3,449 to €1,969
- Cash -€439
down €439 (-20.3%), from €2,162 to €1,723
mainly Deferred charges and accrued income (-€7,141) and Current portion of long-term debt (-€3,130)
- Trade debts +€7,874
up €7,874 (+960.3%), from €820 to €8,694
- Current portion of long-term debt -€3,130
no longer reported in 2025 (was €3,130)
- Profit (loss) carried forward -€2,740
down €2,740 (-151.3%), from -€1,810 to -€4,550
- Tax, wage and social debts +€632
up €632 (+749.1%), from €84 to €716
- Gross operating margin -€645
down €645, from €12 to -€633
- Taxes -€96
no longer reported in 2025 (was €96)
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
- Financial charges -€7
down €7 (-3.1%), from €235 to €228
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 | €8,526 | €11,161 | +€2,636 | +30.9% |
| Fixed assets | 21/28 | €3,449 | €1,969 | -€1,479 | -42.9% |
| Tangible fixed assets | 22/27 | €3,449 | €1,969 | -€1,479 | -42.9% |
| Plant, machinery and equipment | 23 | €3,449 | €1,969 | -€1,479 | -42.9% |
| Current assets | 29/58 | €5,077 | €9,192 | +€4,115 | +81.0% |
| Amounts receivable within one year | 40/41 | €2,587 | - | -€2,587 | |
| Trade receivables | 40 | €2,587 | - | -€2,587 | |
| Cash at bank and in hand | 54/58 | €2,162 | €1,723 | -€439 | -20.3% |
| Deferred charges and accrued income | 490/1 | €328 | €7,469 | +€7,141 | +2177.1% |
| Total equity and liabilities | 10/49 | €8,526 | €11,161 | +€2,636 | +30.9% |
| Equity | 10/15 | €4,190 | €1,450 | -€2,740 | -65.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,810 | -€4,550 | -€2,740 | -151.3% |
| Amounts payable | 17/49 | €4,336 | €9,711 | +€5,375 | +124.0% |
| Amounts payable within one year | 42/48 | €4,336 | €9,711 | +€5,375 | +124.0% |
| Current portion of amounts payable after more than one year | 42 | €3,130 | - | -€3,130 | |
| Trade debts | 44 | €820 | €8,694 | +€7,874 | +960.3% |
| Suppliers | 440/4 | €820 | €8,694 | +€7,874 | +960.3% |
| Taxes, remuneration and social security | 45 | €84 | €716 | +€632 | +749.1% |
| Taxes | 450/3 | €84 | €716 | +€632 | +749.1% |
| Other amounts payable | 47/48 | €302 | €302 | = | 0.0% |
| Non-recurring operating income | 76A | €17 | €1 | -€16 | -95.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,479 | €1,479 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €76 | - | -€76 | |
| Gross operating margin | 9900 | €12 | -€633 | -€645 | |
| Operating profit (loss) | 9901 | -€1,931 | -€2,512 | -€581 | -30.1% |
| Financial charges | 65/66B | €235 | €228 | -€7 | -3.1% |
| Recurring financial charges | 65 | €235 | €228 | -€7 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,166 | -€2,740 | -€573 | -26.5% |
| Income taxes | 67/77 | €96 | - | -€96 | |
| Profit (loss) for the period | 9904 | -€2,263 | -€2,740 | -€477 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,263 | -€2,740 | -€477 | -21.1% |
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 1 October 2026 via checked.be.