ADCCOM: 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.
ADCCOM
Largest movements
- Tangible fixed assets -€12,276
down €12,276 (-6.7%), from €182,976 to €170,700
of which Other tangible fixed assets: -€11,541
- Stocks and contracts -€7,223
no longer reported in 2024 (was €7,223)
- Receivables within one year +€4,791
up €4,791 (+12.2%), from €39,361 to €44,153
of which Trade receivables: +€4,426
- Profit (loss) carried forward -€34,019
down €34,019 (-25.2%), from €134,948 to €100,929
- Trade debts +€13,173
up €13,173 (+398.4%), from €3,306 to €16,479
- Tax, wage and social debts +€7,455
up €7,455 (+42.0%), from €17,749 to €25,204
- Gross operating margin -€67,276
down €67,276, from €46,992 to -€20,284
- Taxes -€1,994
down €1,994 (-88.0%), from €2,266 to €273
- Depreciation -€1,772
down €1,772 (-12.6%), from €14,049 to €12,276
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,258 | €224,972 | -€12,286 | -5.2% |
| Fixed assets | 21/28 | €182,976 | €170,700 | -€12,276 | -6.7% |
| Tangible fixed assets | 22/27 | €182,976 | €170,700 | -€12,276 | -6.7% |
| Plant, machinery and equipment | 23 | €5,888 | €5,154 | -€735 | -12.5% |
| Furniture and vehicles | 24 | €1,273 | €1,273 | = | 0.0% |
| Other tangible fixed assets | 26 | €175,815 | €164,273 | -€11,541 | -6.6% |
| Current assets | 29/58 | €54,282 | €54,272 | -€10 | 0.0% |
| Stocks and contracts in progress | 3 | €7,223 | - | -€7,223 | |
| Stocks | 30/36 | €7,223 | - | -€7,223 | |
| Amounts receivable within one year | 40/41 | €39,361 | €44,153 | +€4,791 | +12.2% |
| Trade receivables | 40 | €39,347 | €43,774 | +€4,426 | +11.2% |
| Other amounts receivable | 41 | €14 | €379 | +€365 | +2676.5% |
| Cash at bank and in hand | 54/58 | €7,368 | €8,597 | +€1,229 | +16.7% |
| Deferred charges and accrued income | 490/1 | €329 | €1,522 | +€1,193 | +362.2% |
| Total equity and liabilities | 10/49 | €237,258 | €224,972 | -€12,286 | -5.2% |
| Equity | 10/15 | €178,008 | €143,989 | -€34,019 | -19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €36,860 | €36,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,948 | €100,929 | -€34,019 | -25.2% |
| Amounts payable | 17/49 | €59,250 | €80,983 | +€21,733 | +36.7% |
| Amounts payable within one year | 42/48 | €59,250 | €80,983 | +€21,733 | +36.7% |
| Trade debts | 44 | €3,306 | €16,479 | +€13,173 | +398.4% |
| Suppliers | 440/4 | €3,306 | €16,479 | +€13,173 | +398.4% |
| Taxes, remuneration and social security | 45 | €17,749 | €25,204 | +€7,455 | +42.0% |
| Taxes | 450/3 | €17,749 | €25,204 | +€7,455 | +42.0% |
| Other amounts payable | 47/48 | €38,195 | €39,300 | +€1,105 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,049 | €12,276 | -€1,772 | -12.6% |
| Other operating charges | 640/8 | €1,223 | €981 | -€242 | -19.8% |
| Gross operating margin | 9900 | €46,992 | -€20,284 | -€67,276 | |
| Operating profit (loss) | 9901 | €31,720 | -€33,542 | -€65,262 | |
| Financial charges | 65/66B | €567 | €205 | -€362 | -63.8% |
| Recurring financial charges | 65 | €567 | €205 | -€362 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €31,154 | -€33,747 | -€64,900 | |
| Income taxes | 67/77 | €2,266 | €273 | -€1,994 | -88.0% |
| Profit (loss) for the period | 9904 | €28,888 | -€34,019 | -€62,907 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,888 | -€34,019 | -€62,907 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.