Adibest: 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.
Adibest
Largest movements
- Receivables within one year -€15,977
down €15,977 (-100.0%), from €15,977 to €0
of which Other amounts receivable: -€13,800
- Tangible fixed assets -€9,883
down €9,883 (-100.0%), from €9,883 to €0
of which Other tangible fixed assets: -€8,118
- Deferred charges and accrued income -€5,630
down €5,630 (-100.0%), from €5,630 to €0
- Cash +€1,032
up €1,032 (+28.1%), from €3,667 to €4,699
mainly Receivables within one year (+€15,977) and Investment in fixed assets (net) (+€9,883)
- Other debts -€21,508
down €21,508 (-87.2%), from €24,653 to €3,145
- Reserves -€6,647
down €6,647 (-100.0%), from €6,647 to €0
- Profit (loss) carried forward -€2,956
new in 2025: -€2,956
- Tax, wage and social debts +€1,840
up €1,840 (+1085.6%), from €170 to €2,010
- Trade debts -€1,187
down €1,187 (-100.0%), from €1,187 to €0
- Gross operating margin +€11,822
up €11,822 (+60.6%), from -€19,511 to -€7,689
- Depreciation -€4,367
down €4,367 (-100.0%), from €4,367 to €0
- Other operating charges -€365
down €365 (-24.3%), from €1,502 to €1,137
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 | €35,157 | €4,699 | -€30,458 | -86.6% |
| Fixed assets | 21/28 | €9,883 | €0 | -€9,883 | -100.0% |
| Tangible fixed assets | 22/27 | €9,883 | €0 | -€9,883 | -100.0% |
| Plant, machinery and equipment | 23 | €767 | €0 | -€767 | -100.0% |
| Furniture and vehicles | 24 | €997 | €0 | -€997 | -100.0% |
| Other tangible fixed assets | 26 | €8,118 | €0 | -€8,118 | -100.0% |
| Current assets | 29/58 | €25,274 | €4,699 | -€20,575 | -81.4% |
| Amounts receivable within one year | 40/41 | €15,977 | €0 | -€15,977 | -100.0% |
| Trade receivables | 40 | €2,177 | €0 | -€2,177 | -100.0% |
| Other amounts receivable | 41 | €13,800 | €0 | -€13,800 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,667 | €4,699 | +€1,032 | +28.1% |
| Deferred charges and accrued income | 490/1 | €5,630 | €0 | -€5,630 | -100.0% |
| Total equity and liabilities | 10/49 | €35,157 | €4,699 | -€30,458 | -86.6% |
| Equity | 10/15 | €9,147 | -€456 | -€9,603 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,647 | €0 | -€6,647 | -100.0% |
| Distributable reserves | 133 | €6,647 | €0 | -€6,647 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€2,956 | -€2,956 | |
| Amounts payable | 17/49 | €26,010 | €5,155 | -€20,855 | -80.2% |
| Amounts payable within one year | 42/48 | €26,010 | €5,155 | -€20,855 | -80.2% |
| Trade debts | 44 | €1,187 | €0 | -€1,187 | -100.0% |
| Suppliers | 440/4 | €1,187 | €0 | -€1,187 | -100.0% |
| Taxes, remuneration and social security | 45 | €170 | €2,010 | +€1,840 | +1085.6% |
| Taxes | 450/3 | €170 | €2,010 | +€1,840 | +1085.6% |
| Other amounts payable | 47/48 | €24,653 | €3,145 | -€21,508 | -87.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,367 | €0 | -€4,367 | -100.0% |
| Other operating charges | 640/8 | €1,502 | €1,137 | -€365 | -24.3% |
| Non-recurring operating charges | 66A | - | €597 | +€597 | |
| Gross operating margin | 9900 | -€19,511 | -€7,689 | +€11,822 | +60.6% |
| Operating profit (loss) | 9901 | -€25,380 | -€9,423 | +€15,956 | +62.9% |
| Financial charges | 65/66B | €45 | €45 | -€0 | -0.3% |
| Recurring financial charges | 65 | €45 | €45 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,425 | -€9,468 | +€15,956 | +62.8% |
| Income taxes | 67/77 | €170 | €135 | -€35 | -20.4% |
| Profit (loss) for the period | 9904 | -€25,594 | -€9,603 | +€15,991 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,594 | -€9,603 | +€15,991 | +62.5% |
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 11 October 2026 via checked.be.