ADIMA: what changed
Two fiscal 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.
ADIMA
Largest movements
- Tangible fixed assets -€25,074
down €25,074 (-6.8%), from €368,289 to €343,215
of which Land and buildings: -€20,501
- Debts after one year -€17,884
down €17,884 (-10.2%), from €175,024 to €157,139
- Current portion of long-term debt -€11,153
down €11,153 (-39.3%), from €28,387 to €17,234
- Other debts -€10,018
down €10,018 (-43.3%), from €23,139 to €13,121
- Reserves +€9,332
up €9,332 (+12.2%), from €76,441 to €85,773
of which Distributable reserves: +€9,332
- Tax, wage and social debts +€3,967
up €3,967, from €0 to €3,967
- Gross operating margin -€6,332
down €6,332 (-10.4%), from €60,732 to €54,400
- Financial charges +€1,375
up €1,375 (+17.1%), from €8,022 to €9,397
- Taxes -€1,266
down €1,266 (-24.2%), from €5,233 to €3,967
- Depreciation -€1,001
down €1,001 (-3.8%), from €26,075 to €25,074
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 | €372,738 | €349,056 | -€23,682 | -6.4% |
| Fixed assets | 21/28 | €368,539 | €343,465 | -€25,074 | -6.8% |
| Tangible fixed assets | 22/27 | €368,289 | €343,215 | -€25,074 | -6.8% |
| Land and buildings | 22 | €350,998 | €330,497 | -€20,501 | -5.8% |
| Plant, machinery and equipment | 23 | €12,042 | €9,369 | -€2,673 | -22.2% |
| Furniture and vehicles | 24 | €5,249 | €3,349 | -€1,900 | -36.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €4,199 | €5,591 | +€1,392 | +33.2% |
| Amounts receivable within one year | 40/41 | €767 | €0 | -€767 | -100.0% |
| Other amounts receivable | 41 | €767 | €0 | -€767 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,754 | €4,037 | +€2,284 | +130.2% |
| Deferred charges and accrued income | 490/1 | €1,678 | €1,554 | -€124 | -7.4% |
| Total equity and liabilities | 10/49 | €372,738 | €349,056 | -€23,682 | -6.4% |
| Equity | 10/15 | €138,441 | €147,773 | +€9,332 | +6.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €76,441 | €85,773 | +€9,332 | +12.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €70,241 | €79,573 | +€9,332 | +13.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €234,297 | €201,283 | -€33,014 | -14.1% |
| Amounts payable after more than one year | 17 | €175,024 | €157,139 | -€17,884 | -10.2% |
| Financial debts | 170/4 | €175,024 | €157,139 | -€17,884 | -10.2% |
| Amounts payable within one year | 42/48 | €58,201 | €41,905 | -€16,297 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €28,387 | €17,234 | -€11,153 | -39.3% |
| Trade debts | 44 | €6,675 | €7,582 | +€907 | +13.6% |
| Suppliers | 440/4 | €6,675 | €7,582 | +€907 | +13.6% |
| Taxes, remuneration and social security | 45 | €0 | €3,967 | +€3,967 | |
| Taxes | 450/3 | €0 | €3,967 | +€3,967 | |
| Other amounts payable | 47/48 | €23,139 | €13,121 | -€10,018 | -43.3% |
| Accrued charges and deferred income | 492/3 | €1,072 | €2,240 | +€1,167 | +108.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,075 | €25,074 | -€1,001 | -3.8% |
| Other operating charges | 640/8 | €6,097 | €6,630 | +€533 | +8.7% |
| Gross operating margin | 9900 | €60,732 | €54,400 | -€6,332 | -10.4% |
| Operating profit (loss) | 9901 | €28,560 | €22,696 | -€5,864 | -20.5% |
| Financial charges | 65/66B | €8,022 | €9,397 | +€1,375 | +17.1% |
| Recurring financial charges | 65 | €8,022 | €9,397 | +€1,375 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €20,538 | €13,299 | -€7,238 | -35.2% |
| Income taxes | 67/77 | €5,233 | €3,967 | -€1,266 | -24.2% |
| Profit (loss) for the period | 9904 | €15,304 | €9,332 | -€5,973 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,304 | €9,332 | -€5,973 | -39.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.