ADEM ARCHITECTURE: 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.
ADEM ARCHITECTURE
Largest movements
- Cash +€4,789
up €4,789 (+13.8%), from €34,638 to €39,428
mainly Net result for the year (+€3,020) and Tax, wage and social debts (+€2,441)
- Receivables within one year +€677
up €677 (+15.7%), from €4,323 to €5,000
of which Trade receivables: +€5,000
- Reserves +€3,020
up €3,020 (+9.3%), from €32,360 to €35,380
of which Distributable reserves: +€4,880
- Tax, wage and social debts +€2,441
new in 2025: €2,441
- Gross operating margin -€3,743
down €3,743 (-43.8%), from €8,541 to €4,798
- Taxes -€849
down €849 (-42.9%), from €1,980 to €1,131
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 | €39,089 | €44,562 | +€5,473 | +14.0% |
| Current assets | 29/58 | €39,089 | €44,562 | +€5,473 | +14.0% |
| Amounts receivable within one year | 40/41 | €4,323 | €5,000 | +€677 | +15.7% |
| Trade receivables | 40 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | €4,323 | €0 | -€4,323 | -100% |
| Cash at bank and in hand | 54/58 | €34,638 | €39,428 | +€4,789 | +13.8% |
| Deferred charges and accrued income | 490/1 | €127 | €134 | +€7 | +5.8% |
| Total equity and liabilities | 10/49 | €39,089 | €44,562 | +€5,473 | +14.0% |
| Equity | 10/15 | €38,631 | €41,651 | +€3,020 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,360 | €35,380 | +€3,020 | +9.3% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €30,500 | €35,380 | +€4,880 | +16.0% |
| Profit (loss) carried forward | 14 | €71 | €71 | +€0 | 0.0% |
| Amounts payable | 17/49 | €457 | €2,911 | +€2,453 | +536% |
| Amounts payable within one year | 42/48 | €457 | €2,911 | +€2,453 | +536% |
| Trade debts | 44 | €457 | €470 | +€12 | +2.7% |
| Suppliers | 440/4 | €457 | €470 | +€12 | +2.7% |
| Taxes, remuneration and social security | 45 | - | €2,441 | +€2,441 | |
| Taxes | 450/3 | - | €2,441 | +€2,441 | |
| Other operating charges | 640/8 | €580 | €605 | +€25 | +4.4% |
| Gross operating margin | 9900 | €8,541 | €4,798 | -€3,743 | -43.8% |
| Operating profit (loss) | 9901 | €7,961 | €4,193 | -€3,768 | -47.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +3.8% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €7,921 | €4,151 | -€3,770 | -47.6% |
| Income taxes | 67/77 | €1,980 | €1,131 | -€849 | -42.9% |
| Profit (loss) for the period | 9904 | €5,941 | €3,020 | -€2,921 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,941 | €3,020 | -€2,921 | -49.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.