ADELYA CONSULT: 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.
ADELYA CONSULT
Largest movements
- Receivables within one year -€2,929
down €2,929 (-69.8%), from €4,199 to €1,269
of which Trade receivables: -€3,509
- Cash +€680
up €680 (+140.6%), from €484 to €1,164
mainly Receivables within one year (+€2,929) and Depreciation (+€183)
- Intangible fixed assets -€183
down €183 (-65.1%), from €282 to €98
- Profit (loss) carried forward -€1,698
down €1,698 (-112.2%), from -€1,513 to -€3,211
- Trade debts -€373
down €373 (-48.3%), from €773 to €400
- Tax, wage and social debts -€361
no longer reported in 2025 (was €361)
- Gross operating margin -€2,248
down €2,248, from €1,199 to -€1,049
- Depreciation -€218
down €218 (-54.3%), from €402 to €183
- Financial charges +€20
up €20 (+43.7%), from €46 to €67
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €4,964 | €2,532 | -€2,432 | -49.0% |
| Fixed assets | 21/28 | €282 | €98 | -€183 | -65.1% |
| Intangible fixed assets | 21 | €282 | €98 | -€183 | -65.1% |
| Current assets | 29/58 | €4,682 | €2,433 | -€2,249 | -48.0% |
| Amounts receivable within one year | 40/41 | €4,199 | €1,269 | -€2,929 | -69.8% |
| Trade receivables | 40 | €4,199 | €690 | -€3,509 | -83.6% |
| Other amounts receivable | 41 | €0 | €580 | +€580 | |
| Cash at bank and in hand | 54/58 | €484 | €1,164 | +€680 | +140.6% |
| Total equity and liabilities | 10/49 | €4,964 | €2,532 | -€2,432 | -49.0% |
| Equity | 10/15 | -€1,512 | -€3,210 | -€1,698 | -112.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,513 | -€3,211 | -€1,698 | -112.2% |
| Amounts payable | 17/49 | €6,476 | €5,742 | -€734 | -11.3% |
| Amounts payable within one year | 42/48 | €6,476 | €5,742 | -€734 | -11.3% |
| Trade debts | 44 | €773 | €400 | -€373 | -48.3% |
| Suppliers | 440/4 | €773 | €400 | -€373 | -48.3% |
| Taxes, remuneration and social security | 45 | €361 | - | -€361 | |
| Taxes | 450/3 | €361 | - | -€361 | |
| Other amounts payable | 47/48 | €5,342 | €5,342 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €183 | -€218 | -54.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,199 | -€1,049 | -€2,248 | |
| Operating profit (loss) | 9901 | €411 | -€1,632 | -€2,042 | |
| Financial charges | 65/66B | €46 | €67 | +€20 | +43.7% |
| Recurring financial charges | 65 | €46 | €67 | +€20 | +43.7% |
| Profit (loss) for the period before taxes | 9903 | €364 | -€1,698 | -€2,062 | |
| Profit (loss) for the period | 9904 | €364 | -€1,698 | -€2,062 | |
| Profit (loss) for the period to be appropriated | 9905 | €364 | -€1,698 | -€2,062 |
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 10 October 2026 via checked.be.