ADF COMPTAFISC: what changed
Two fiscal 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.
ADF COMPTAFISC
Largest movements
- Cash +€220,392
up €220,392 (+240.1%), from €91,785 to €312,177
mainly Current investments (+€180,000) and Other debts (+€44,801)
- Current investments -€180,000
no longer reported in 2025 (was €180,000)
- Receivables within one year -€11,483
down €11,483 (-36.2%), from €31,688 to €20,205
of which Trade receivables: -€7,222
- Tangible fixed assets -€10,771
down €10,771 (-30.1%), from €35,757 to €24,986
of which Furniture and vehicles: -€10,570
- Other debts +€44,801
up €44,801 (+95.4%), from €46,976 to €91,777
- Reserves -€18,853
down €18,853 (-8.4%), from €225,222 to €206,369
of which Distributable reserves: -€18,853
- Tax, wage and social debts -€6,258
down €6,258 (-45.2%), from €13,838 to €7,580
of which Taxes: -€4,733
- Gross operating margin -€11,473
down €11,473 (-9.8%), from €116,989 to €105,516
- Financial income +€1,607
up €1,607 (+72.3%), from €2,224 to €3,831
- Depreciation -€1,361
down €1,361 (-11.2%), from €12,132 to €10,771
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 | €340,090 | €360,131 | +€20,041 | +5.9% |
| Fixed assets | 21/28 | €35,942 | €26,171 | -€9,771 | -27.2% |
| Tangible fixed assets | 22/27 | €35,757 | €24,986 | -€10,771 | -30.1% |
| Land and buildings | 22 | €3,166 | €2,965 | -€201 | -6.3% |
| Furniture and vehicles | 24 | €32,591 | €22,021 | -€10,570 | -32.4% |
| Financial fixed assets | 28 | €185 | €1,185 | +€1,000 | +540.5% |
| Current assets | 29/58 | €304,148 | €333,960 | +€29,812 | +9.8% |
| Amounts receivable within one year | 40/41 | €31,688 | €20,205 | -€11,483 | -36.2% |
| Trade receivables | 40 | €26,129 | €18,907 | -€7,222 | -27.6% |
| Other amounts receivable | 41 | €5,559 | €1,298 | -€4,261 | -76.7% |
| Current investments | 50/53 | €180,000 | - | -€180,000 | |
| Cash at bank and in hand | 54/58 | €91,785 | €312,177 | +€220,392 | +240.1% |
| Deferred charges and accrued income | 490/1 | €675 | €1,578 | +€903 | +133.8% |
| Total equity and liabilities | 10/49 | €340,090 | €360,131 | +€20,041 | +5.9% |
| Equity | 10/15 | €279,053 | €260,200 | -€18,853 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €225,222 | €206,369 | -€18,853 | -8.4% |
| 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 | €223,362 | €204,509 | -€18,853 | -8.4% |
| Profit (loss) carried forward | 14 | €35,231 | €35,231 | = | 0.0% |
| Amounts payable | 17/49 | €61,037 | €99,931 | +€38,894 | +63.7% |
| Amounts payable within one year | 42/48 | €61,037 | €99,931 | +€38,894 | +63.7% |
| Trade debts | 44 | €223 | €574 | +€351 | +157.4% |
| Suppliers | 440/4 | €223 | €574 | +€351 | +157.4% |
| Taxes, remuneration and social security | 45 | €13,838 | €7,580 | -€6,258 | -45.2% |
| Taxes | 450/3 | €12,282 | €7,549 | -€4,733 | -38.5% |
| Remuneration and social security | 454/9 | €1,556 | €31 | -€1,525 | -98.0% |
| Other amounts payable | 47/48 | €46,976 | €91,777 | +€44,801 | +95.4% |
| Remuneration, social security and pensions | 62 | €32,044 | €32,221 | +€177 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,132 | €10,771 | -€1,361 | -11.2% |
| Other operating charges | 640/8 | €3,110 | €3,163 | +€53 | +1.7% |
| Gross operating margin | 9900 | €116,989 | €105,516 | -€11,473 | -9.8% |
| Operating profit (loss) | 9901 | €69,703 | €59,361 | -€10,342 | -14.8% |
| Financial income | 75/76B | €2,224 | €3,831 | +€1,607 | +72.3% |
| Recurring financial income | 75 | €2,224 | €3,831 | +€1,607 | +72.3% |
| Financial charges | 65/66B | €146 | €150 | +€4 | +2.7% |
| Recurring financial charges | 65 | €146 | €150 | +€4 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €71,781 | €63,042 | -€8,739 | -12.2% |
| Income taxes | 67/77 | €25,487 | €24,991 | -€496 | -1.9% |
| Profit (loss) for the period | 9904 | €46,294 | €38,051 | -€8,243 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €46,294 | €38,051 | -€8,243 | -17.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.