ADILYA: 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.
ADILYA
Largest movements
- Receivables within one year +€20,757
up €20,757 (+412.4%), from €5,034 to €25,791
of which Other amounts receivable: +€23,486
- Cash +€3,410
up €3,410 (+99.0%), from €3,445 to €6,855
mainly Tax, wage and social debts (+€11,813) and Depreciation (+€4,892)
- Stocks and contracts -€3,100
down €3,100 (-67.2%), from €4,612 to €1,512
- Deferred charges and accrued income -€3,063
down €3,063 (-76.6%), from €4,000 to €937
- Tangible fixed assets -€2,892
down €2,892 (-32.9%), from €8,788 to €5,896
of which Furniture and vehicles: -€2,556
- Tax, wage and social debts +€11,813
up €11,813 (+177.7%), from €6,648 to €18,462
of which Remuneration and social security: +€15,028
- Profit (loss) carried forward +€2,947
up €2,947 (+34.9%), from €8,441 to €11,388
- Other debts -€1,648
down €1,648 (-83.5%), from €1,974 to €326
- Staff costs -€10,422
down €10,422 (-24.8%), from €42,014 to €31,593
- Turnover -€10,318
down €10,318 (-4.1%), from €254,232 to €243,914
- Purchases and services -€8,159
down €8,159 (-4.0%), from €204,013 to €195,854
- Depreciation +€4,892
new in 2025: €4,892
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 | €62,463 | €75,576 | +€13,112 | +21.0% |
| Fixed assets | 21/28 | €45,373 | €40,481 | -€4,892 | -10.8% |
| Intangible fixed assets | 21 | €15,644 | €13,644 | -€2,000 | -12.8% |
| Tangible fixed assets | 22/27 | €8,788 | €5,896 | -€2,892 | -32.9% |
| Plant, machinery and equipment | 23 | €1,190 | €854 | -€336 | -28.2% |
| Furniture and vehicles | 24 | €7,598 | €5,042 | -€2,556 | -33.6% |
| Financial fixed assets | 28 | €20,941 | €20,941 | = | 0.0% |
| Current assets | 29/58 | €17,090 | €35,094 | +€18,004 | +105.3% |
| Stocks and contracts in progress | 3 | €4,612 | €1,512 | -€3,100 | -67.2% |
| Stocks | 30/36 | €4,612 | €1,512 | -€3,100 | -67.2% |
| Amounts receivable within one year | 40/41 | €5,034 | €25,791 | +€20,757 | +412.4% |
| Trade receivables | 40 | €2,729 | - | -€2,729 | |
| Other amounts receivable | 41 | €2,305 | €25,791 | +€23,486 | +1019.1% |
| Cash at bank and in hand | 54/58 | €3,445 | €6,855 | +€3,410 | +99.0% |
| Deferred charges and accrued income | 490/1 | €4,000 | €937 | -€3,063 | -76.6% |
| Total equity and liabilities | 10/49 | €62,463 | €75,576 | +€13,112 | +21.0% |
| Equity | 10/15 | €53,841 | €56,788 | +€2,947 | +5.5% |
| Contributions | 10/11 | €45,400 | €45,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,441 | €11,388 | +€2,947 | +34.9% |
| Amounts payable | 17/49 | €8,622 | €18,788 | +€10,166 | +117.9% |
| Amounts payable within one year | 42/48 | €8,622 | €18,788 | +€10,166 | +117.9% |
| Taxes, remuneration and social security | 45 | €6,648 | €18,462 | +€11,813 | +177.7% |
| Taxes | 450/3 | €3,215 | - | -€3,215 | |
| Remuneration and social security | 454/9 | €3,434 | €18,462 | +€15,028 | +437.6% |
| Other amounts payable | 47/48 | €1,974 | €326 | -€1,648 | -83.5% |
| Turnover | 70 | €254,232 | €243,914 | -€10,318 | -4.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €204,013 | €195,854 | -€8,159 | -4.0% |
| Remuneration, social security and pensions | 62 | €42,014 | €31,593 | -€10,422 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,892 | +€4,892 | |
| Other operating charges | 640/8 | €3,144 | €4,336 | +€1,192 | +37.9% |
| Gross operating margin | 9900 | €49,862 | €48,260 | -€1,601 | -3.2% |
| Operating profit (loss) | 9901 | €4,703 | €7,439 | +€2,736 | +58.2% |
| Financial charges | 65/66B | €2,279 | €2,334 | +€55 | +2.4% |
| Recurring financial charges | 65 | €2,279 | €2,334 | +€55 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €2,424 | €5,105 | +€2,681 | +110.6% |
| Income taxes | 67/77 | €2,236 | €2,159 | -€77 | -3.5% |
| Profit (loss) for the period | 9904 | €188 | €2,947 | +€2,759 | +1469.4% |
| Profit (loss) for the period to be appropriated | 9905 | €188 | €2,947 | +€2,759 | +1469.4% |
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 10 October 2026 via checked.be.