ADC Consultancy: 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.
ADC Consultancy
Largest movements
- Cash +€9,462
up €9,462 (+156.3%), from €6,055 to €15,518
mainly Net result for the year (+€39,327) and Depreciation (+€7,440)
- Receivables within one year +€6,901
up €6,901 (+24.2%), from €28,572 to €35,473
of which Trade receivables: +€9,673
- Tangible fixed assets -€6,080
down €6,080 (-20.7%), from €29,434 to €23,354
of which Furniture and vehicles: -€7,304
- Profit (loss) carried forward +€39,327
up €39,327 (+170.3%), from €23,087 to €62,414
- Other debts -€17,000
no longer reported in 2025 (was €17,000)
- Current portion of long-term debt -€8,053
down €8,053 (-51.6%), from €15,611 to €7,559
- Debts after one year -€7,559
down €7,559 (-31.0%), from €24,355 to €16,796
- Trade debts +€4,316
up €4,316 (+378.1%), from €1,141 to €5,458
- Gross operating margin +€38,323
up €38,323 (+191.5%), from €20,011 to €58,334
- Taxes +€7,700
up €7,700 (+189.5%), from €4,062 to €11,763
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.
Cash bridge derived
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 | €114,103 | €124,387 | +€10,284 | +9.0% |
| Fixed assets | 21/28 | €29,476 | €23,396 | -€6,080 | -20.6% |
| Tangible fixed assets | 22/27 | €29,434 | €23,354 | -€6,080 | -20.7% |
| Furniture and vehicles | 24 | €29,434 | €22,130 | -€7,304 | -24.8% |
| Other tangible fixed assets | 26 | - | €1,224 | +€1,224 | |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €84,627 | €100,991 | +€16,364 | +19.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Trade receivables | 290 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,572 | €35,473 | +€6,901 | +24.2% |
| Trade receivables | 40 | €7,079 | €16,751 | +€9,673 | +136.6% |
| Other amounts receivable | 41 | €21,493 | €18,722 | -€2,771 | -12.9% |
| Cash at bank and in hand | 54/58 | €6,055 | €15,518 | +€9,462 | +156.3% |
| Total equity and liabilities | 10/49 | €114,103 | €124,387 | +€10,284 | +9.0% |
| Equity | 10/15 | €31,147 | €70,474 | +€39,327 | +126.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,087 | €62,414 | +€39,327 | +170.3% |
| Amounts payable | 17/49 | €82,956 | €53,912 | -€29,043 | -35.0% |
| Amounts payable after more than one year | 17 | €24,355 | €16,796 | -€7,559 | -31.0% |
| Financial debts | 170/4 | €24,355 | €16,796 | -€7,559 | -31.0% |
| Amounts payable within one year | 42/48 | €58,601 | €37,116 | -€21,485 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €15,611 | €7,559 | -€8,053 | -51.6% |
| Trade debts | 44 | €1,141 | €5,458 | +€4,316 | +378.1% |
| Suppliers | 440/4 | €1,141 | €5,458 | +€4,316 | +378.1% |
| Taxes, remuneration and social security | 45 | €24,849 | €24,100 | -€748 | -3.0% |
| Taxes | 450/3 | €24,849 | €24,100 | -€748 | -3.0% |
| Other amounts payable | 47/48 | €17,000 | - | -€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,085 | €7,440 | +€355 | +5.0% |
| Other operating charges | 640/8 | €411 | €316 | -€95 | -23.1% |
| Gross operating margin | 9900 | €20,011 | €58,334 | +€38,323 | +191.5% |
| Operating profit (loss) | 9901 | €12,515 | €50,578 | +€38,063 | +304.1% |
| Financial income | 75/76B | €2,117 | €2,220 | +€103 | +4.9% |
| Recurring financial income | 75 | €2,117 | €2,220 | +€103 | +4.9% |
| Financial charges | 65/66B | €1,755 | €1,708 | -€46 | -2.6% |
| Recurring financial charges | 65 | €1,755 | €1,708 | -€46 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €12,877 | €51,090 | +€38,212 | +296.7% |
| Income taxes | 67/77 | €4,062 | €11,763 | +€7,700 | +189.5% |
| Profit (loss) for the period | 9904 | €8,815 | €39,327 | +€30,512 | +346.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,815 | €39,327 | +€30,512 | +346.1% |
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 6 October 2026 via checked.be.