ADB Consulting: 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 Consulting
Largest movements
- Receivables within one year +€14,556
up €14,556 (+79.4%), from €18,343 to €32,900
of which Other amounts receivable: +€13,927
- Cash +€8,182
up €8,182 (+17.1%), from €47,914 to €56,097
mainly Net result for the year (+€66,540) and Other debts (+€7,976)
- Tangible fixed assets -€7,915
down €7,915 (-45.6%), from €17,349 to €9,435
of which Furniture and vehicles: -€5,928
- Other debts +€7,976
up €7,976 (+13.6%), from €58,564 to €66,540
- Tax, wage and social debts +€6,854
up €6,854 (+160%), from €4,293 to €11,147
- Gross operating margin +€8,704
up €8,704 (+10.4%), from €83,485 to €92,190
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 | €83,757 | €98,581 | +€14,824 | +17.7% |
| Fixed assets | 21/28 | €17,499 | €9,585 | -€7,915 | -45.2% |
| Tangible fixed assets | 22/27 | €17,349 | €9,435 | -€7,915 | -45.6% |
| Plant, machinery and equipment | 23 | €1,338 | €926 | -€411 | -30.8% |
| Furniture and vehicles | 24 | €7,185 | €1,258 | -€5,928 | -82.5% |
| Other tangible fixed assets | 26 | €8,826 | €7,251 | -€1,576 | -17.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €66,258 | €88,996 | +€22,739 | +34.3% |
| Amounts receivable within one year | 40/41 | €18,343 | €32,900 | +€14,556 | +79.4% |
| Trade receivables | 40 | €15,827 | €16,456 | +€629 | +4.0% |
| Other amounts receivable | 41 | €2,516 | €16,444 | +€13,927 | +553% |
| Cash at bank and in hand | 54/58 | €47,914 | €56,097 | +€8,182 | +17.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €83,757 | €98,581 | +€14,824 | +17.7% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,297 | €78,121 | +€14,824 | +23.4% |
| Amounts payable within one year | 42/48 | €63,297 | €78,121 | +€14,824 | +23.4% |
| Trade debts | 44 | €440 | €434 | -€6 | -1.4% |
| Suppliers | 440/4 | €440 | €434 | -€6 | -1.4% |
| Taxes, remuneration and social security | 45 | €4,293 | €11,147 | +€6,854 | +160% |
| Taxes | 450/3 | €4,293 | €11,147 | +€6,854 | +160% |
| Other amounts payable | 47/48 | €58,564 | €66,540 | +€7,976 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,954 | €7,915 | -€39 | -0.5% |
| Other operating charges | 640/8 | €588 | €520 | -€69 | -11.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €83,485 | €92,190 | +€8,704 | +10.4% |
| Operating profit (loss) | 9901 | €74,943 | €83,755 | +€8,812 | +11.8% |
| Financial income | 75/76B | €51 | €30 | -€21 | -41.1% |
| Recurring financial income | 75 | €51 | €30 | -€21 | -41.1% |
| Financial charges | 65/66B | €222 | €190 | -€32 | -14.3% |
| Recurring financial charges | 65 | €222 | €190 | -€32 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €74,772 | €83,595 | +€8,823 | +11.8% |
| Income taxes | 67/77 | €16,208 | €17,055 | +€847 | +5.2% |
| Profit (loss) for the period | 9904 | €58,564 | €66,540 | +€7,976 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,564 | €66,540 | +€7,976 | +13.6% |
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 21 October 2026 via checked.be.