ADIBA: 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.
ADIBA
Largest movements
- Receivables within one year -€600,150
down €600,150 (-63.5%), from €945,445 to €345,295
of which Other amounts receivable: -€483,850
- Tangible fixed assets -€19,260
down €19,260 (-5.8%), from €332,964 to €313,704
- Other debts -€493,808
down €493,808 (-73.4%), from €672,801 to €178,993
- Trade debts -€71,529
down €71,529 (-97.7%), from €73,186 to €1,657
- Debts after one year -€29,842
down €29,842 (-14.4%), from €207,901 to €178,058
- Short-term financial debts -€24,914
no longer reported in 2025 (was €24,914)
- Tax, wage and social debts -€21,858
down €21,858 (-89.0%), from €24,567 to €2,708
- Gross operating margin +€10,643
up €10,643 (+29.2%), from €36,501 to €47,144
- Financial income -€6,488
down €6,488 (-41.1%), from €15,786 to €9,298
- Financial charges -€3,550
down €3,550 (-14.7%), from €24,162 to €20,612
- Taxes +€2,497
up €2,497 (+224%), from €1,112 to €3,609
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 | €1,279,894 | €660,652 | -€619,241 | -48.4% |
| Fixed assets | 21/28 | €332,964 | €313,704 | -€19,260 | -5.8% |
| Tangible fixed assets | 22/27 | €332,964 | €313,704 | -€19,260 | -5.8% |
| Land and buildings | 22 | €332,964 | €313,704 | -€19,260 | -5.8% |
| Current assets | 29/58 | €946,930 | €346,949 | -€599,981 | -63.4% |
| Amounts receivable within one year | 40/41 | €945,445 | €345,295 | -€600,150 | -63.5% |
| Trade receivables | 40 | €120,577 | €4,276 | -€116,300 | -96.5% |
| Other amounts receivable | 41 | €824,868 | €341,019 | -€483,850 | -58.7% |
| Cash at bank and in hand | 54/58 | - | €109 | +€109 | |
| Deferred charges and accrued income | 490/1 | €1,485 | €1,545 | +€60 | +4.1% |
| Total equity and liabilities | 10/49 | €1,279,894 | €660,652 | -€619,241 | -48.4% |
| Equity | 10/15 | €247,271 | €254,575 | +€7,304 | +3.0% |
| Contributions | 10/11 | €225,017 | €225,017 | = | 0.0% |
| Capital | 10 | €225,017 | €225,017 | = | 0.0% |
| Issued capital | 100 | €225,017 | €225,017 | = | 0.0% |
| Reserves | 13 | €22,255 | €29,559 | +€7,304 | +32.8% |
| Non-distributable reserves | 130/1 | €21,089 | €22,502 | +€1,413 | +6.7% |
| Legal reserve | 130 | €21,089 | €22,502 | +€1,413 | +6.7% |
| Distributable reserves | 133 | €1,166 | €7,057 | +€5,891 | +505% |
| Amounts payable | 17/49 | €1,032,622 | €406,077 | -€626,545 | -60.7% |
| Amounts payable after more than one year | 17 | €207,901 | €178,058 | -€29,842 | -14.4% |
| Financial debts | 170/4 | €207,901 | €178,058 | -€29,842 | -14.4% |
| Amounts payable within one year | 42/48 | €824,722 | €213,201 | -€611,520 | -74.1% |
| Current portion of amounts payable after more than one year | 42 | €29,254 | €29,842 | +€588 | +2.0% |
| Financial debts | 43 | €24,914 | - | -€24,914 | |
| Credit institutions | 430/8 | €24,914 | - | -€24,914 | |
| Trade debts | 44 | €73,186 | €1,657 | -€71,529 | -97.7% |
| Suppliers | 440/4 | €73,186 | €1,657 | -€71,529 | -97.7% |
| Taxes, remuneration and social security | 45 | €24,567 | €2,708 | -€21,858 | -89.0% |
| Taxes | 450/3 | €24,567 | €2,708 | -€21,858 | -89.0% |
| Other amounts payable | 47/48 | €672,801 | €178,993 | -€493,808 | -73.4% |
| Accrued charges and deferred income | 492/3 | - | €14,818 | +€14,818 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,260 | €19,260 | = | 0.0% |
| Other operating charges | 640/8 | €4,697 | €4,824 | +€127 | +2.7% |
| Gross operating margin | 9900 | €36,501 | €47,144 | +€10,643 | +29.2% |
| Operating profit (loss) | 9901 | €12,544 | €23,060 | +€10,517 | +83.8% |
| Financial income | 75/76B | €15,786 | €9,298 | -€6,488 | -41.1% |
| Recurring financial income | 75 | €15,786 | €9,298 | -€6,488 | -41.1% |
| Financial charges | 65/66B | €24,162 | €20,612 | -€3,550 | -14.7% |
| Recurring financial charges | 65 | €24,162 | €20,612 | -€3,550 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €4,167 | €11,746 | +€7,579 | +182% |
| Income taxes | 67/77 | €1,112 | €3,609 | +€2,497 | +224% |
| Profit (loss) for the period | 9904 | €3,055 | €8,137 | +€5,082 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €3,055 | €8,137 | +€5,082 | +166% |
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 14 October 2026 via checked.be.