ADBV-POOLS: 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.
ADBV-POOLS
Largest movements
- Cash +€55,420
up €55,420 (+60.7%), from €91,332 to €146,752
mainly Net result for the year (+€67,368) and Tax, wage and social debts (+€63,654)
- Deferred charges and accrued income +€48,353
up €48,353 (+2,458%), from €1,967 to €50,320
- Receivables within one year +€39,319
up €39,319 (+851%), from €4,618 to €43,937
- Stocks and contracts +€14,737
up €14,737 (+19.5%), from €75,508 to €90,245
- Tangible fixed assets -€10,895
down €10,895 (-20.4%), from €53,490 to €42,595
of which Furniture and vehicles: -€10,895
- Tax, wage and social debts +€63,654
up €63,654 (+313%), from €20,338 to €83,992
of which Taxes: +€39,362
- Profit (loss) carried forward +€47,368
up €47,368 (+46.7%), from €101,362 to €148,730
- Reserves +€20,000
up €20,000 (+30.4%), from €65,775 to €85,775
of which Non-distributable reserves: +€20,000
- Trade debts +€15,912
up €15,912 (+184%), from €8,641 to €24,553
- Turnover -€659,770
no longer reported in 2025 (was €659,770)
- Purchases and services -€587,961
no longer reported in 2025 (was €587,961)
- Gross operating margin +€77,517
up €77,517 (+74.7%), from €103,813 to €181,330
- Taxes +€21,585
up €21,585, from -€39 to €21,546
- Staff costs -€18,785
down €18,785 (-20.5%), from €91,677 to €72,892
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 | €234,718 | €381,652 | +€146,934 | +62.6% |
| Fixed assets | 21/28 | €55,740 | €44,845 | -€10,895 | -19.5% |
| Tangible fixed assets | 22/27 | €53,490 | €42,595 | -€10,895 | -20.4% |
| Land and buildings | 22 | €6,144 | €6,144 | +€0 | 0.0% |
| Plant, machinery and equipment | 23 | €4,062 | €4,062 | = | 0.0% |
| Furniture and vehicles | 24 | €43,284 | €32,389 | -€10,895 | -25.2% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €178,978 | €336,807 | +€157,829 | +88.2% |
| Amounts receivable after more than one year | 29 | €5,553 | €5,553 | +€0 | 0.0% |
| Other amounts receivable | 291 | €5,553 | €5,553 | +€0 | 0.0% |
| Stocks and contracts in progress | 3 | €75,508 | €90,245 | +€14,737 | +19.5% |
| Stocks | 30/36 | €75,508 | €90,245 | +€14,737 | +19.5% |
| Amounts receivable within one year | 40/41 | €4,618 | €43,937 | +€39,319 | +851% |
| Trade receivables | 40 | €4,618 | €43,937 | +€39,319 | +851% |
| Cash at bank and in hand | 54/58 | €91,332 | €146,752 | +€55,420 | +60.7% |
| Deferred charges and accrued income | 490/1 | €1,967 | €50,320 | +€48,353 | +2,458% |
| Total equity and liabilities | 10/49 | €234,718 | €381,652 | +€146,934 | +62.6% |
| Equity | 10/15 | €187,137 | €254,505 | +€67,368 | +36.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €65,775 | €85,775 | +€20,000 | +30.4% |
| Non-distributable reserves | 130/1 | €63,775 | €83,775 | +€20,000 | +31.4% |
| Other | 1319 | €63,775 | €83,775 | +€20,000 | +31.4% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,362 | €148,730 | +€47,368 | +46.7% |
| Amounts payable | 17/49 | €47,581 | €127,147 | +€79,566 | +167% |
| Amounts payable within one year | 42/48 | €47,581 | €127,147 | +€79,566 | +167% |
| Current portion of amounts payable after more than one year | 42 | €2,938 | €2,938 | -€0 | 0.0% |
| Trade debts | 44 | €8,641 | €24,553 | +€15,912 | +184% |
| Suppliers | 440/4 | €8,641 | €24,553 | +€15,912 | +184% |
| Advances received on contracts in progress | 46 | €15,664 | €15,664 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €20,338 | €83,992 | +€63,654 | +313% |
| Taxes | 450/3 | €20,338 | €59,700 | +€39,362 | +194% |
| Remuneration and social security | 454/9 | - | €24,293 | +€24,293 | |
| Turnover | 70 | €659,770 | - | -€659,770 | |
| Non-recurring operating income | 76A | €32,004 | - | -€32,004 | |
| Goods, raw materials, services and sundry goods | 60/61 | €587,961 | - | -€587,961 | |
| Remuneration, social security and pensions | 62 | €91,677 | €72,892 | -€18,785 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,728 | €12,728 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,489 | €6,579 | +€4,090 | +164% |
| Gross operating margin | 9900 | €103,813 | €181,330 | +€77,517 | +74.7% |
| Operating profit (loss) | 9901 | -€3,081 | €89,130 | +€92,211 | |
| Financial income | 75/76B | €6,830 | - | -€6,830 | |
| Recurring financial income | 75 | €6,830 | - | -€6,830 | |
| Financial charges | 65/66B | €4,281 | €217 | -€4,064 | -94.9% |
| Recurring financial charges | 65 | €4,281 | €217 | -€4,064 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | -€532 | €88,913 | +€89,445 | |
| Income taxes | 67/77 | -€39 | €21,546 | +€21,585 | |
| Profit (loss) for the period | 9904 | -€493 | €67,368 | +€67,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€493 | €67,368 | +€67,861 |
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.