ADESSIAS: 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.
ADESSIAS
Largest movements
- Receivables within one year +€49,374
up €49,374 (+160.8%), from €30,706 to €80,080
- Deferred charges and accrued income -€46,200
down €46,200 (-99.4%), from €46,500 to €300
- Tangible fixed assets -€4,236
down €4,236 (-37.8%), from €11,200 to €6,964
of which Furniture and vehicles: -€4,155
- Cash -€3,335
down €3,335 (-44.7%), from €7,468 to €4,133
mainly Receivables within one year (-€49,374) and Trade debts (-€13,766)
- Trade debts -€13,766
down €13,766 (-89.0%), from €15,473 to €1,707
- Profit (loss) carried forward +€6,031
up €6,031 (+50.8%), from -€11,881 to -€5,850
- Tax, wage and social debts +€6,018
up €6,018 (+60.9%), from €9,887 to €15,905
of which Taxes: +€4,399
- Debts after one year -€3,800
down €3,800 (-8.1%), from €47,000 to €43,200
- Other debts +€2,120
up €2,120 (+6.5%), from €32,395 to €34,515
- Write-downs -€50,000
no longer reported in 2025 (was €50,000)
- Gross operating margin -€11,956
down €11,956 (-18.1%), from €66,207 to €54,251
- Staff costs +€9,878
up €9,878 (+31.8%), from €31,096 to €40,974
- Taxes +€957
up €957, from -€17 to €940
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 | €95,874 | €91,477 | -€4,397 | -4.6% |
| Fixed assets | 21/28 | €11,200 | €6,964 | -€4,236 | -37.8% |
| Tangible fixed assets | 22/27 | €11,200 | €6,964 | -€4,236 | -37.8% |
| Plant, machinery and equipment | 23 | €302 | €221 | -€81 | -26.7% |
| Furniture and vehicles | 24 | €10,898 | €6,743 | -€4,155 | -38.1% |
| Current assets | 29/58 | €84,674 | €84,513 | -€161 | -0.2% |
| Amounts receivable within one year | 40/41 | €30,706 | €80,080 | +€49,374 | +160.8% |
| Trade receivables | 40 | €30,706 | €80,080 | +€49,374 | +160.8% |
| Cash at bank and in hand | 54/58 | €7,468 | €4,133 | -€3,335 | -44.7% |
| Deferred charges and accrued income | 490/1 | €46,500 | €300 | -€46,200 | -99.4% |
| Total equity and liabilities | 10/49 | €95,874 | €91,477 | -€4,397 | -4.6% |
| Equity | 10/15 | -€9,881 | -€3,850 | +€6,031 | +61.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,881 | -€5,850 | +€6,031 | +50.8% |
| Amounts payable | 17/49 | €105,755 | €95,327 | -€10,428 | -9.9% |
| Amounts payable after more than one year | 17 | €47,000 | €43,200 | -€3,800 | -8.1% |
| Financial debts | 170/4 | €47,000 | €43,200 | -€3,800 | -8.1% |
| Amounts payable within one year | 42/48 | €57,755 | €52,127 | -€5,628 | -9.7% |
| Trade debts | 44 | €15,473 | €1,707 | -€13,766 | -89.0% |
| Suppliers | 440/4 | €15,473 | €1,707 | -€13,766 | -89.0% |
| Taxes, remuneration and social security | 45 | €9,887 | €15,905 | +€6,018 | +60.9% |
| Taxes | 450/3 | €6,729 | €11,128 | +€4,399 | +65.4% |
| Remuneration and social security | 454/9 | €3,158 | €4,777 | +€1,619 | +51.3% |
| Other amounts payable | 47/48 | €32,395 | €34,515 | +€2,120 | +6.5% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €31,096 | €40,974 | +€9,878 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,030 | €4,236 | +€206 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50,000 | - | -€50,000 | |
| Other operating charges | 640/8 | €1,222 | €1,636 | +€414 | +33.9% |
| Gross operating margin | 9900 | €66,207 | €54,251 | -€11,956 | -18.1% |
| Operating profit (loss) | 9901 | -€20,141 | €7,405 | +€27,546 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €106 | €440 | +€334 | +315.5% |
| Recurring financial charges | 65 | €106 | €440 | +€334 | +315.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,247 | €6,971 | +€27,218 | |
| Income taxes | 67/77 | -€17 | €940 | +€957 | |
| Profit (loss) for the period | 9904 | -€20,230 | €6,031 | +€26,261 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,230 | €6,031 | +€26,261 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.