ADC 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.
ADC Consulting
Largest movements
- Cash +€28,049
up €28,049 (+105%), from €26,747 to €54,796
mainly Net result for the year (+€30,962) and Receivables within one year (+€9,964)
- Receivables within one year -€9,964
down €9,964 (-28.1%), from €35,500 to €25,536
of which Trade receivables: -€23,101
- Tangible fixed assets +€1,060
new in 2025: €1,060
- Reserves +€30,129
up €30,129 (+71.6%), from €42,074 to €72,202
- Tax, wage and social debts -€5,981
down €5,981 (-54.2%), from €11,034 to €5,053
- Trade debts -€3,949
down €3,949 (-89.9%), from €4,392 to €444
- Other debts -€878
down €878 (-51.3%), from €1,711 to €833
- Gross operating margin +€34,865
up €34,865 (+127%), from €27,499 to €62,364
- Write-downs +€20,400
new in 2025: €20,400
- Taxes +€2,912
up €2,912 (+47.1%), from €6,181 to €9,093
- Financial charges +€1,080
up €1,080 (+376%), from €288 to €1,368
- Other operating charges +€666
up €666 (+1,076%), from €62 to €728
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 | €62,247 | €81,554 | +€19,308 | +31.0% |
| Fixed assets | 21/28 | - | €1,060 | +€1,060 | |
| Tangible fixed assets | 22/27 | - | €1,060 | +€1,060 | |
| Other tangible fixed assets | 26 | - | €1,060 | +€1,060 | |
| Current assets | 29/58 | €62,247 | €80,494 | +€18,248 | +29.3% |
| Amounts receivable within one year | 40/41 | €35,500 | €25,536 | -€9,964 | -28.1% |
| Trade receivables | 40 | €35,500 | €12,398 | -€23,101 | -65.1% |
| Other amounts receivable | 41 | €0 | €13,137 | +€13,137 | |
| Cash at bank and in hand | 54/58 | €26,747 | €54,796 | +€28,049 | +105% |
| Deferred charges and accrued income | 490/1 | - | €162 | +€162 | |
| Total equity and liabilities | 10/49 | €62,247 | €81,554 | +€19,308 | +31.0% |
| Equity | 10/15 | €45,074 | €75,202 | +€30,129 | +66.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,074 | €72,202 | +€30,129 | +71.6% |
| Distributable reserves | 133 | €42,074 | €72,202 | +€30,129 | +71.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,173 | €6,352 | -€10,821 | -63.0% |
| Amounts payable within one year | 42/48 | €17,137 | €6,330 | -€10,808 | -63.1% |
| Trade debts | 44 | €4,392 | €444 | -€3,949 | -89.9% |
| Suppliers | 440/4 | €4,392 | €444 | -€3,949 | -89.9% |
| Taxes, remuneration and social security | 45 | €11,034 | €5,053 | -€5,981 | -54.2% |
| Taxes | 450/3 | €11,034 | €5,053 | -€5,981 | -54.2% |
| Other amounts payable | 47/48 | €1,711 | €833 | -€878 | -51.3% |
| Accrued charges and deferred income | 492/3 | €35 | €22 | -€13 | -38.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,400 | +€20,400 | |
| Other operating charges | 640/8 | €62 | €728 | +€666 | +1,076% |
| Gross operating margin | 9900 | €27,499 | €62,364 | +€34,865 | +127% |
| Operating profit (loss) | 9901 | €27,437 | €41,236 | +€13,799 | +50.3% |
| Financial income | 75/76B | - | €186 | +€186 | |
| Recurring financial income | 75 | - | €186 | +€186 | |
| Financial charges | 65/66B | €288 | €1,368 | +€1,080 | +376% |
| Recurring financial charges | 65 | €288 | €1,368 | +€1,080 | +376% |
| Profit (loss) for the period before taxes | 9903 | €27,149 | €40,054 | +€12,905 | +47.5% |
| Income taxes | 67/77 | €6,181 | €9,093 | +€2,912 | +47.1% |
| Profit (loss) for the period | 9904 | €20,969 | €30,962 | +€9,993 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,969 | €30,962 | +€9,993 | +47.7% |
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.