ADB TOITURES: 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 TOITURES
Largest movements
- Cash +€49,137
up €49,137 (+196%), from €25,125 to €74,262
mainly Net result for the year (+€50,685) and Depreciation (+€37,337)
- Tangible fixed assets -€38,574
down €38,574 (-15.1%), from €256,219 to €217,646
- Receivables within one year -€36,677
down €36,677 (-55.7%), from €65,819 to €29,142
of which Trade receivables: -€41,385
- Reserves +€30,685
up €30,685 (+85.1%), from €36,051 to €66,736
- Trade debts -€28,000
down €28,000 (-53.5%), from €52,332 to €24,332
- Debts after one year -€26,593
down €26,593 (-13.9%), from €191,476 to €164,883
- Other debts -€5,666
down €5,666 (-40.2%), from €14,108 to €8,442
- Current portion of long-term debt +€4,180
up €4,180 (+16.2%), from €25,746 to €29,926
- Purchases and services +€425,943
new in 2025: €425,943
- Staff costs +€69,546
up €69,546 (+31.2%), from €222,864 to €292,410
- Gross operating margin +€52,573
up €52,573 (+14.6%), from €359,024 to €411,597
- Depreciation -€9,210
down €9,210 (-19.8%), from €46,547 to €37,337
- Other operating charges -€4,296
down €4,296 (-61.5%), from €6,984 to €2,688
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 | €354,053 | €330,397 | -€23,656 | -6.7% |
| Fixed assets | 21/28 | €256,386 | €217,813 | -€38,574 | -15.0% |
| Tangible fixed assets | 22/27 | €256,219 | €217,646 | -€38,574 | -15.1% |
| Land and buildings | 22 | €121,332 | €115,707 | -€5,625 | -4.6% |
| Plant, machinery and equipment | 23 | €10,406 | €13,663 | +€3,257 | +31.3% |
| Furniture and vehicles | 24 | €40,733 | €23,764 | -€16,969 | -41.7% |
| Leasing and similar rights | 25 | €83,748 | €64,511 | -€19,237 | -23.0% |
| Financial fixed assets | 28 | €167 | €167 | = | 0.0% |
| Current assets | 29/58 | €97,667 | €112,584 | +€14,918 | +15.3% |
| Amounts receivable within one year | 40/41 | €65,819 | €29,142 | -€36,677 | -55.7% |
| Trade receivables | 40 | €53,955 | €12,570 | -€41,385 | -76.7% |
| Other amounts receivable | 41 | €11,864 | €16,571 | +€4,707 | +39.7% |
| Cash at bank and in hand | 54/58 | €25,125 | €74,262 | +€49,137 | +196% |
| Deferred charges and accrued income | 490/1 | €6,723 | €9,181 | +€2,458 | +36.6% |
| Total equity and liabilities | 10/49 | €354,053 | €330,397 | -€23,656 | -6.7% |
| Equity | 10/15 | €39,051 | €69,736 | +€30,685 | +78.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,051 | €66,736 | +€30,685 | +85.1% |
| Distributable reserves | 133 | €36,051 | €66,736 | +€30,685 | +85.1% |
| Amounts payable | 17/49 | €315,002 | €260,661 | -€54,341 | -17.3% |
| Amounts payable after more than one year | 17 | €191,476 | €164,883 | -€26,593 | -13.9% |
| Financial debts | 170/4 | €191,476 | €164,883 | -€26,593 | -13.9% |
| Amounts payable within one year | 42/48 | €123,526 | €95,778 | -€27,748 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €25,746 | €29,926 | +€4,180 | +16.2% |
| Trade debts | 44 | €52,332 | €24,332 | -€28,000 | -53.5% |
| Suppliers | 440/4 | €52,332 | €24,332 | -€28,000 | -53.5% |
| Taxes, remuneration and social security | 45 | €31,340 | €33,078 | +€1,738 | +5.5% |
| Taxes | 450/3 | €22,799 | €16,068 | -€6,731 | -29.5% |
| Remuneration and social security | 454/9 | €8,541 | €17,010 | +€8,469 | +99.2% |
| Other amounts payable | 47/48 | €14,108 | €8,442 | -€5,666 | -40.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €425,943 | +€425,943 | |
| Remuneration, social security and pensions | 62 | €222,864 | €292,410 | +€69,546 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,547 | €37,337 | -€9,210 | -19.8% |
| Other operating charges | 640/8 | €6,984 | €2,688 | -€4,296 | -61.5% |
| Non-recurring operating charges | 66A | €215 | €5,201 | +€4,986 | +2,321% |
| Gross operating margin | 9900 | €359,024 | €411,597 | +€52,573 | +14.6% |
| Operating profit (loss) | 9901 | €82,414 | €73,961 | -€8,453 | -10.3% |
| Financial income | 75/76B | €1,746 | €1,961 | +€215 | +12.3% |
| Recurring financial income | 75 | €1,746 | €1,961 | +€215 | +12.3% |
| Financial charges | 65/66B | €12,756 | €9,076 | -€3,680 | -28.8% |
| Recurring financial charges | 65 | €8,579 | €9,076 | +€497 | +5.8% |
| Non-recurring financial charges | 66B | €4,177 | - | -€4,177 | |
| Profit (loss) for the period before taxes | 9903 | €71,404 | €66,846 | -€4,558 | -6.4% |
| Income taxes | 67/77 | €15,353 | €16,162 | +€809 | +5.3% |
| Profit (loss) for the period | 9904 | €56,051 | €50,685 | -€5,366 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,051 | €50,685 | -€5,366 | -9.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.