ADB Architecture: 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.
ADB Architecture
Largest movements
- Cash +€19,611
up €19,611 (+11.2%), from €175,661 to €195,272
mainly Other debts (+€112,107) and Net result for the year (+€63,370)
- Tangible fixed assets -€17,414
down €17,414 (-9.7%), from €178,839 to €161,425
of which Furniture and vehicles: -€10,174
- Receivables within one year +€11,615
up €11,615 (+190%), from €6,099 to €17,713
of which Trade receivables: +€8,602
- Other debts +€112,107
up €112,107 (+435%), from €25,789 to €137,895
- Profit (loss) carried forward -€90,585
down €90,585 (-91.5%), from €98,955 to €8,370
- Tax, wage and social debts +€22,615
up €22,615 (+189%), from €11,940 to €34,555
of which Taxes: +€22,615
- Advances received -€14,871
down €14,871 (-100%), from €14,871 to €0
- Debts after one year -€13,291
down €13,291 (-13.2%), from €101,007 to €87,716
- Financial charges +€65,472
up €65,472 (+2,685%), from €2,439 to €67,911
- Gross operating margin +€54,696
up €54,696 (+48.7%), from €112,331 to €167,027
- Depreciation -€7,591
down €7,591 (-31.4%), from €24,179 to €16,589
- Taxes -€3,873
down €3,873 (-19.6%), from €19,753 to €15,880
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.
Derived cash bridge
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 | €370,937 | €386,239 | +€15,302 | +4.1% |
| Fixed assets | 21/28 | €178,974 | €161,560 | -€17,414 | -9.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €178,839 | €161,425 | -€17,414 | -9.7% |
| Land and buildings | 22 | €162,139 | €155,648 | -€6,491 | -4.0% |
| Plant, machinery and equipment | 23 | €1,000 | €251 | -€749 | -74.9% |
| Furniture and vehicles | 24 | €15,700 | €5,526 | -€10,174 | -64.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €191,963 | €224,680 | +€32,716 | +17.0% |
| Amounts receivable within one year | 40/41 | €6,099 | €17,713 | +€11,615 | +190% |
| Trade receivables | 40 | €6,099 | €14,701 | +€8,602 | +141% |
| Other amounts receivable | 41 | €0 | €3,013 | +€3,013 | |
| Cash at bank and in hand | 54/58 | €175,661 | €195,272 | +€19,611 | +11.2% |
| Deferred charges and accrued income | 490/1 | €10,203 | €11,695 | +€1,491 | +14.6% |
| Total equity and liabilities | 10/49 | €370,937 | €386,239 | +€15,302 | +4.1% |
| Equity | 10/15 | €183,915 | €93,330 | -€90,585 | -49.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €64,500 | €64,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,500 | €4,500 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,955 | €8,370 | -€90,585 | -91.5% |
| Amounts payable | 17/49 | €187,022 | €292,909 | +€105,887 | +56.6% |
| Amounts payable after more than one year | 17 | €101,007 | €87,716 | -€13,291 | -13.2% |
| Financial debts | 170/4 | €101,007 | €87,716 | -€13,291 | -13.2% |
| Amounts payable within one year | 42/48 | €80,140 | €198,140 | +€118,000 | +147% |
| Current portion of amounts payable after more than one year | 42 | €16,455 | €12,608 | -€3,846 | -23.4% |
| Trade debts | 44 | €11,086 | €13,081 | +€1,995 | +18.0% |
| Suppliers | 440/4 | €11,086 | €13,081 | +€1,995 | +18.0% |
| Advances received on contracts in progress | 46 | €14,871 | €0 | -€14,871 | -100% |
| Taxes, remuneration and social security | 45 | €11,940 | €34,555 | +€22,615 | +189% |
| Taxes | 450/3 | €11,940 | €34,555 | +€22,615 | +189% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €25,789 | €137,895 | +€112,107 | +435% |
| Accrued charges and deferred income | 492/3 | €5,876 | €7,053 | +€1,177 | +20.0% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,179 | €16,589 | -€7,591 | -31.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,037 | - | -€1,037 | |
| Other operating charges | 640/8 | €4,314 | €3,917 | -€398 | -9.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €112,331 | €167,027 | +€54,696 | +48.7% |
| Operating profit (loss) | 9901 | €82,801 | €146,521 | +€63,721 | +77.0% |
| Financial income | 75/76B | €24 | €639 | +€615 | +2,524% |
| Recurring financial income | 75 | €24 | €639 | +€615 | +2,524% |
| Financial charges | 65/66B | €2,439 | €67,911 | +€65,472 | +2,685% |
| Recurring financial charges | 65 | €2,439 | €67,911 | +€65,472 | +2,685% |
| Profit (loss) for the period before taxes | 9903 | €80,386 | €79,250 | -€1,137 | -1.4% |
| Income taxes | 67/77 | €19,753 | €15,880 | -€3,873 | -19.6% |
| Profit (loss) for the period | 9904 | €60,634 | €63,370 | +€2,736 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,634 | €63,370 | +€2,736 | +4.5% |
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 14 October 2026 via checked.be.