ADIB: 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.
ADIB
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves -€63,064
down €63,064 (-15.0%), from €419,391 to €356,327
of which Distributable reserves: -€61,204
- Profit (loss) carried forward +€63,028
no longer reported in 2025 (was -€63,028)
- Accrued charges and deferred income -€20,000
no longer reported in 2025 (was €20,000)
- Other debts +€16,691
up €16,691 (+27.6%), from €60,468 to €77,159
- Tax, wage and social debts +€5,539
new in 2025: €5,539
- Turnover -€103,750
no longer reported in 2025 (was €103,750)
- Purchases and services -€103,212
no longer reported in 2025 (was €103,212)
- Gross operating margin +€13,084
up €13,084 (+2,430%), from €538 to €13,622
- Taxes -€8,548
down €8,548 (-97.8%), from €8,736 to €188
- Financial charges +€4,820
up €4,820 (+1,711%), from €282 to €5,102
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 | €451,047 | €451,866 | +€819 | +0.2% |
| Fixed assets | 21/28 | €375,883 | €375,345 | -€539 | -0.1% |
| Tangible fixed assets | 22/27 | €2,550 | €2,011 | -€539 | -21.1% |
| Land and buildings | 22 | €2,550 | - | -€2,550 | |
| Plant, machinery and equipment | 23 | - | €2,011 | +€2,011 | |
| Financial fixed assets | 28 | €373,333 | €373,333 | = | 0.0% |
| Current assets | 29/58 | €75,163 | €76,521 | +€1,358 | +1.8% |
| Amounts receivable within one year | 40/41 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 41 | €75,000 | €75,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €163 | €515 | +€352 | +215% |
| Deferred charges and accrued income | 490/1 | - | €1,006 | +€1,006 | |
| Total equity and liabilities | 10/49 | €451,047 | €451,866 | +€819 | +0.2% |
| Equity | 10/15 | €368,762 | €368,727 | -€36 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €419,391 | €356,327 | -€63,064 | -15.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €417,531 | €356,327 | -€61,204 | -14.7% |
| Profit (loss) carried forward | 14 | -€63,028 | - | +€63,028 | |
| Amounts payable | 17/49 | €82,284 | €83,139 | +€855 | +1.0% |
| Amounts payable within one year | 42/48 | €62,284 | €83,139 | +€20,855 | +33.5% |
| Trade debts | 44 | €1,817 | €441 | -€1,376 | -75.7% |
| Suppliers | 440/4 | €1,817 | €441 | -€1,376 | -75.7% |
| Taxes, remuneration and social security | 45 | - | €5,539 | +€5,539 | |
| Taxes | 450/3 | - | €5,539 | +€5,539 | |
| Other amounts payable | 47/48 | €60,468 | €77,159 | +€16,691 | +27.6% |
| Accrued charges and deferred income | 492/3 | €20,000 | - | -€20,000 | |
| Turnover | 70 | €103,750 | - | -€103,750 | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,212 | - | -€103,212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,220 | €539 | -€1,682 | -75.7% |
| Other operating charges | 640/8 | €898 | €2,684 | +€1,786 | +199% |
| Non-recurring operating charges | 66A | - | €25,150 | +€25,150 | |
| Gross operating margin | 9900 | €538 | €13,622 | +€13,084 | +2,430% |
| Operating profit (loss) | 9901 | -€2,580 | -€14,750 | -€12,171 | -472% |
| Financial income | 75/76B | €1 | €5 | +€5 | +795% |
| Recurring financial income | 75 | €1 | €5 | +€5 | +795% |
| Financial charges | 65/66B | €282 | €5,102 | +€4,820 | +1,711% |
| Recurring financial charges | 65 | €282 | €5,102 | +€4,820 | +1,711% |
| Profit (loss) for the period before taxes | 9903 | -€2,861 | -€19,848 | -€16,987 | -594% |
| Income taxes | 67/77 | €8,736 | €188 | -€8,548 | -97.8% |
| Profit (loss) for the period | 9904 | -€11,597 | -€20,036 | -€8,438 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,597 | -€20,036 | -€8,438 | -72.8% |
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 24 October 2026 via checked.be.