ADCS: 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.
ADCS
Largest movements
- Cash -€6,727
down €6,727 (-25.2%), from €26,663 to €19,936
mainly Other debts (-€17,251) and Receivables within one year (-€1,204)
- Receivables within one year +€1,204
up €1,204 (+2.3%), from €51,396 to €52,601
of which Other amounts receivable: +€6,437
- Other debts -€17,251
down €17,251 (-77.9%), from €22,139 to €4,887
- Profit (loss) carried forward +€7,759
up €7,759 (+44.6%), from €17,406 to €25,165
- Tax, wage and social debts +€2,499
up €2,499 (+71.5%), from €3,493 to €5,992
- Accrued charges and deferred income +€2,059
new in 2024: €2,059
- Gross operating margin -€24,119
down €24,119 (-69.6%), from €34,635 to €10,516
- Other operating charges +€1,991
up €1,991 (+377.3%), from €528 to €2,518
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 | €78,498 | €73,564 | -€4,934 | -6.3% |
| Formation expenses | 20 | - | €300 | +€300 | |
| Fixed assets | 21/28 | €300 | - | -€300 | |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €78,198 | €73,264 | -€4,934 | -6.3% |
| Amounts receivable within one year | 40/41 | €51,396 | €52,601 | +€1,204 | +2.3% |
| Trade receivables | 40 | €49,896 | €44,664 | -€5,232 | -10.5% |
| Other amounts receivable | 41 | €1,500 | €7,937 | +€6,437 | +429.1% |
| Cash at bank and in hand | 54/58 | €26,663 | €19,936 | -€6,727 | -25.2% |
| Deferred charges and accrued income | 490/1 | €138 | €728 | +€589 | +425.5% |
| Total equity and liabilities | 10/49 | €78,498 | €73,564 | -€4,934 | -6.3% |
| Equity | 10/15 | €52,866 | €60,625 | +€7,759 | +14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 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% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,406 | €25,165 | +€7,759 | +44.6% |
| Amounts payable | 17/49 | €25,632 | €12,939 | -€12,693 | -49.5% |
| Amounts payable within one year | 42/48 | €25,632 | €10,879 | -€14,752 | -57.6% |
| Taxes, remuneration and social security | 45 | €3,493 | €5,992 | +€2,499 | +71.5% |
| Taxes | 450/3 | €3,493 | €5,992 | +€2,499 | +71.5% |
| Other amounts payable | 47/48 | €22,139 | €4,887 | -€17,251 | -77.9% |
| Accrued charges and deferred income | 492/3 | - | €2,059 | +€2,059 | |
| Other operating charges | 640/8 | €528 | €2,518 | +€1,991 | +377.3% |
| Gross operating margin | 9900 | €34,635 | €10,516 | -€24,119 | -69.6% |
| Operating profit (loss) | 9901 | €34,108 | €7,998 | -€26,110 | -76.6% |
| Financial charges | 65/66B | €366 | €239 | -€127 | -34.7% |
| Recurring financial charges | 65 | €366 | €239 | -€127 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €33,742 | €7,759 | -€25,983 | -77.0% |
| Profit (loss) for the period | 9904 | €33,742 | €7,759 | -€25,983 | -77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,742 | €7,759 | -€25,983 | -77.0% |
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 11 October 2026 via checked.be.