ADES Concept Creation: 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.
ADES Concept Creation
Largest movements
- Deferred charges and accrued income +€3,553
new in 2025: €3,553
- Receivables within one year -€2,615
down €2,615 (-74.7%), from €3,500 to €885
of which Trade receivables: -€1,915
- Tangible fixed assets -€2,167
down €2,167 (-41.7%), from €5,200 to €3,033
- Cash +€110
up €110 (+19.3%), from €568 to €678
mainly Trade debts (+€4,056) and Receivables within one year (+€2,615)
- Other debts -€6,028
down €6,028 (-98.7%), from €6,109 to €81
- Trade debts +€4,056
up €4,056 (+1,218%), from €333 to €4,389
- Tax, wage and social debts +€489
up €489 (+87.2%), from €561 to €1,051
- Profit (loss) carried forward +€363
up €363 (+137%), from €265 to €628
- Other operating charges -€1,141
down €1,141 (-66.7%), from €1,710 to €569
- Depreciation +€867
up €867 (+66.7%), from €1,300 to €2,167
- Financial charges +€99
up €99 (+336%), from €29 to €129
- Taxes +€85
up €85 (+64.5%), from €132 to €217
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 | €9,268 | €8,149 | -€1,119 | -12.1% |
| Fixed assets | 21/28 | €5,200 | €3,033 | -€2,167 | -41.7% |
| Tangible fixed assets | 22/27 | €5,200 | €3,033 | -€2,167 | -41.7% |
| Furniture and vehicles | 24 | €5,200 | €3,033 | -€2,167 | -41.7% |
| Current assets | 29/58 | €4,068 | €5,116 | +€1,048 | +25.8% |
| Amounts receivable within one year | 40/41 | €3,500 | €885 | -€2,615 | -74.7% |
| Trade receivables | 40 | €2,800 | €885 | -€1,915 | -68.4% |
| Other amounts receivable | 41 | €700 | - | -€700 | |
| Cash at bank and in hand | 54/58 | €568 | €678 | +€110 | +19.3% |
| Deferred charges and accrued income | 490/1 | - | €3,553 | +€3,553 | |
| Total equity and liabilities | 10/49 | €9,268 | €8,149 | -€1,119 | -12.1% |
| Equity | 10/15 | €2,265 | €2,628 | +€363 | +16.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €265 | €628 | +€363 | +137% |
| Amounts payable | 17/49 | €7,003 | €5,521 | -€1,482 | -21.2% |
| Amounts payable within one year | 42/48 | €7,003 | €5,521 | -€1,482 | -21.2% |
| Trade debts | 44 | €333 | €4,389 | +€4,056 | +1,218% |
| Suppliers | 440/4 | €333 | €4,389 | +€4,056 | +1,218% |
| Taxes, remuneration and social security | 45 | €561 | €1,051 | +€489 | +87.2% |
| Taxes | 450/3 | €561 | €1,051 | +€489 | +87.2% |
| Other amounts payable | 47/48 | €6,109 | €81 | -€6,028 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,300 | €2,167 | +€867 | +66.7% |
| Other operating charges | 640/8 | €1,710 | €569 | -€1,141 | -66.7% |
| Gross operating margin | 9900 | €3,437 | €3,444 | +€8 | +0.2% |
| Operating profit (loss) | 9901 | €426 | €709 | +€282 | +66.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €29 | €129 | +€99 | +336% |
| Recurring financial charges | 65 | €29 | €129 | +€99 | +336% |
| Profit (loss) for the period before taxes | 9903 | €397 | €580 | +€183 | +46.2% |
| Income taxes | 67/77 | €132 | €217 | +€85 | +64.5% |
| Profit (loss) for the period | 9904 | €265 | €363 | +€98 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €265 | €363 | +€98 | +37.1% |
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 15 October 2026 via checked.be.