ADIK: 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.
ADIK
Largest movements
- Cash -€5,844
down €5,844 (-94.8%), from €6,165 to €321
mainly Net result for the year (-€6,853) and Deferred charges and accrued income (-€2,632)
- Receivables within one year -€3,501
down €3,501 (-23.3%), from €14,994 to €11,493
of which Trade receivables: -€7,048
- Deferred charges and accrued income +€2,632
up €2,632 (+17,246%), from €15 to €2,647
- Tangible fixed assets +€482
up €482 (+73.3%), from €658 to €1,140
- Profit (loss) carried forward -€6,853
down €6,853 (-50.0%), from €13,718 to €6,866
- Accrued charges and deferred income +€541
up €541, from €0 to €541
- Trade debts +€295
up €295 (+33.9%), from €870 to €1,165
- Gross operating margin -€6,704
down €6,704, from €3,717 to -€2,987
- Other operating charges +€676
up €676 (+88.6%), from €763 to €1,440
- Taxes -€205
down €205 (-100%), from €205 to €0
- Financial charges +€151
up €151 (+7.2%), from €2,097 to €2,248
- Depreciation +€97
up €97 (+120%), from €81 to €178
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 | €21,832 | €15,601 | -€6,231 | -28.5% |
| Fixed assets | 21/28 | €658 | €1,140 | +€482 | +73.3% |
| Tangible fixed assets | 22/27 | €658 | €1,140 | +€482 | +73.3% |
| Furniture and vehicles | 24 | €658 | €1,140 | +€482 | +73.3% |
| Current assets | 29/58 | €21,174 | €14,460 | -€6,714 | -31.7% |
| Amounts receivable within one year | 40/41 | €14,994 | €11,493 | -€3,501 | -23.3% |
| Trade receivables | 40 | €7,048 | €0 | -€7,048 | -100% |
| Other amounts receivable | 41 | €7,946 | €11,493 | +€3,547 | +44.6% |
| Cash at bank and in hand | 54/58 | €6,165 | €321 | -€5,844 | -94.8% |
| Deferred charges and accrued income | 490/1 | €15 | €2,647 | +€2,632 | +17,246% |
| Total equity and liabilities | 10/49 | €21,832 | €15,601 | -€6,231 | -28.5% |
| Equity | 10/15 | €16,218 | €9,366 | -€6,853 | -42.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,718 | €6,866 | -€6,853 | -50.0% |
| Amounts payable | 17/49 | €5,614 | €6,235 | +€621 | +11.1% |
| Amounts payable within one year | 42/48 | €5,614 | €5,695 | +€81 | +1.4% |
| Trade debts | 44 | €870 | €1,165 | +€295 | +33.9% |
| Suppliers | 440/4 | €870 | €1,165 | +€295 | +33.9% |
| Taxes, remuneration and social security | 45 | €4,744 | €4,530 | -€214 | -4.5% |
| Taxes | 450/3 | €2,744 | €2,530 | -€214 | -7.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €541 | +€541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81 | €178 | +€97 | +120% |
| Other operating charges | 640/8 | €763 | €1,440 | +€676 | +88.6% |
| Gross operating margin | 9900 | €3,717 | -€2,987 | -€6,704 | |
| Operating profit (loss) | 9901 | €2,872 | -€4,605 | -€7,477 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,097 | €2,248 | +€151 | +7.2% |
| Recurring financial charges | 65 | €2,097 | €2,248 | +€151 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €775 | -€6,853 | -€7,628 | |
| Income taxes | 67/77 | €205 | €0 | -€205 | -100% |
| Profit (loss) for the period | 9904 | €570 | -€6,853 | -€7,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €570 | -€6,853 | -€7,422 |
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 14 October 2026 via checked.be.