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ADAVALUE: 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.

What changed

ADAVALUE

BE 0809.818.455
NACE 46.232, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,045
2024 · €15,599-€19,644
Equity
-€243,165
2024 · -€239,120-€4,045
Cash
€5
2024 · -+€5
Balance sheet total
€627
2024 · €75,003-€74,376

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€72,401

    down €72,401 (-99.8%), from €72,523 to €122

    of which Trade receivables: -€72,523

  • Stocks and contracts -€1,980

    no longer reported in 2025 (was €1,980)

Equity and liabilities
  • Advances received -€58,829

    no longer reported in 2025 (was €58,829)

  • Trade debts -€8,251

    down €8,251 (-45.8%), from €18,027 to €9,776

  • Tax, wage and social debts -€6,014

    down €6,014 (-98.4%), from €6,110 to €96

  • Profit (loss) carried forward -€4,045

    down €4,045 (-1.6%), from -€257,778 to -€261,823

  • Other debts +€1,636

    up €1,636 (+0.8%), from €217,332 to €218,968

Income statement
  • Gross operating margin -€24,403

    down €24,403, from €22,710 to -€1,692

  • Depreciation -€3,424

    no longer reported in 2025 (was €3,424)

  • Financial income +€813

    up €813 (+4067050.0%), from €0 to €813

  • Financial charges -€457

    down €457 (-15.5%), from €2,946 to €2,489

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €15,599
Gross operating margin -€24,403
Depreciation +€3,424
Other operating charges +€64
Financial income +€813
Financial charges +€457
Result 2025 -€4,045

Cash bridge derived

cash 2024 to 2025

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.

From operations -€1,121
Investment €0
Financing +€1,127
Cash 2024 €0
Net result for the year -€4,045
Stocks and contracts +€1,980
Receivables within one year +€72,401
Trade debts -€8,251
Tax, wage and social debts -€6,014
Advances received -€58,829
Other debts +€1,636
Short-term financial debts +€1,127
Cash 2025 €5
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €75,003 €627 -€74,376 -99.2%
Fixed assets 21/28 €500 €500 = 0.0%
Financial fixed assets 28 €500 €500 = 0.0%
Current assets 29/58 €74,503 €127 -€74,376 -99.8%
Stocks and contracts in progress 3 €1,980 - -€1,980
Stocks 30/36 €1,980 - -€1,980
Amounts receivable within one year 40/41 €72,523 €122 -€72,401 -99.8%
Trade receivables 40 €72,523 - -€72,523
Other amounts receivable 41 - €122 +€122
Cash at bank and in hand 54/58 - €5 +€5
Total equity and liabilities 10/49 €75,003 €627 -€74,376 -99.2%
Equity 10/15 -€239,120 -€243,165 -€4,045 -1.7%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €58 €58 = 0.0%
Non-distributable reserves 130/1 €58 €58 = 0.0%
Reserves not available under the articles 1311 €58 €58 = 0.0%
Profit (loss) carried forward 14 -€257,778 -€261,823 -€4,045 -1.6%
Amounts payable 17/49 €314,123 €243,792 -€70,331 -22.4%
Amounts payable within one year 42/48 €314,123 €243,792 -€70,331 -22.4%
Financial debts 43 €13,825 €14,951 +€1,127 +8.1%
Credit institutions 430/8 - €14,951 +€14,951
Other loans 439 €13,825 - -€13,825
Trade debts 44 €18,027 €9,776 -€8,251 -45.8%
Suppliers 440/4 €18,027 €9,776 -€8,251 -45.8%
Advances received on contracts in progress 46 €58,829 - -€58,829
Taxes, remuneration and social security 45 €6,110 €96 -€6,014 -98.4%
Taxes 450/3 €6,110 €96 -€6,014 -98.4%
Other amounts payable 47/48 €217,332 €218,968 +€1,636 +0.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,424 - -€3,424
Other operating charges 640/8 €742 €677 -€64 -8.7%
Gross operating margin 9900 €22,710 -€1,692 -€24,403
Operating profit (loss) 9901 €18,545 -€2,369 -€20,914
Financial income 75/76B €0 €813 +€813 +4067050.0%
Recurring financial income 75 €0 €813 +€813 +4067050.0%
Financial charges 65/66B €2,946 €2,489 -€457 -15.5%
Recurring financial charges 65 €2,946 €2,489 -€457 -15.5%
Profit (loss) for the period before taxes 9903 €15,599 -€4,045 -€19,644
Profit (loss) for the period 9904 €15,599 -€4,045 -€19,644
Profit (loss) for the period to be appropriated 9905 €15,599 -€4,045 -€19,644

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 29 September 2026 via checked.be.