ADIFI: 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.
ADIFI
Largest movements
- Receivables within one year +€4,006
new in 2024: €4,006
of which Trade receivables: +€4,000
- Cash -€506
down €506 (-96.1%), from €526 to €20
mainly Receivables within one year (-€4,006) and Tax, wage and social debts (-€920)
- Other debts +€1,488
up €1,488 (+3.9%), from €38,502 to €39,990
- Accrued charges and deferred income +€1,031
up €1,031 (+37.3%), from €2,762 to €3,792
- Trade debts +€990
up €990, from €0 to €990
- Tax, wage and social debts -€920
down €920 (-100.0%), from €920 to €0
- Profit (loss) carried forward +€912
up €912 (+1.5%), from -€62,118 to -€61,206
- Gross operating margin -€18,690
down €18,690 (-79.0%), from €23,646 to €4,956
- Other operating charges +€666
up €666 (+189.7%), from €351 to €1,017
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €526 | €4,027 | +€3,500 | +664.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €526 | €4,027 | +€3,500 | +664.9% |
| Amounts receivable within one year | 40/41 | - | €4,006 | +€4,006 | |
| Trade receivables | 40 | - | €4,000 | +€4,000 | |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €526 | €20 | -€506 | -96.1% |
| Total equity and liabilities | 10/49 | €526 | €4,027 | +€3,500 | +664.9% |
| Equity | 10/15 | -€41,658 | -€40,746 | +€912 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,118 | -€61,206 | +€912 | +1.5% |
| Amounts payable | 17/49 | €42,184 | €44,773 | +€2,589 | +6.1% |
| Amounts payable within one year | 42/48 | €39,422 | €40,980 | +€1,558 | +4.0% |
| Trade debts | 44 | €0 | €990 | +€990 | |
| Suppliers | 440/4 | €0 | €990 | +€990 | |
| Taxes, remuneration and social security | 45 | €920 | €0 | -€920 | -100.0% |
| Taxes | 450/3 | €920 | €0 | -€920 | -100.0% |
| Other amounts payable | 47/48 | €38,502 | €39,990 | +€1,488 | +3.9% |
| Accrued charges and deferred income | 492/3 | €2,762 | €3,792 | +€1,031 | +37.3% |
| Other operating charges | 640/8 | €351 | €1,017 | +€666 | +189.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €23,646 | €4,956 | -€18,690 | -79.0% |
| Operating profit (loss) | 9901 | €23,295 | €3,939 | -€19,356 | -83.1% |
| Financial charges | 65/66B | €2,873 | €3,027 | +€154 | +5.4% |
| Recurring financial charges | 65 | €2,873 | €3,027 | +€154 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €20,422 | €912 | -€19,510 | -95.5% |
| Profit (loss) for the period | 9904 | €20,422 | €912 | -€19,510 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,422 | €912 | -€19,510 | -95.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.