ADIMAR: 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.
ADIMAR
Largest movements
- Tangible fixed assets -€27,669
down €27,669 (-14.3%), from €193,597 to €165,927
of which Furniture and vehicles: -€17,771
- Cash -€7,787
down €7,787 (-71.2%), from €10,944 to €3,156
mainly Net result for the year (-€31,252) and Trade debts (-€6,727)
- Receivables within one year +€2,832
up €2,832 (+30.6%), from €9,268 to €12,100
of which Trade receivables: +€4,235
- Profit (loss) carried forward -€31,252
down €31,252 (-178%), from -€17,591 to -€48,843
- Other debts +€13,652
up €13,652 (+756%), from €1,805 to €15,457
- Trade debts -€6,727
down €6,727 (-86.7%), from €7,756 to €1,029
- Tax, wage and social debts -€5,027
down €5,027 (-63.7%), from €7,893 to €2,866
- Gross operating margin -€19,543
down €19,543 (-78.5%), from €24,890 to €5,347
- Other operating charges +€549
up €549 (+11.3%), from €4,849 to €5,398
- Depreciation -€357
down €357 (-1.2%), from €30,924 to €30,567
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 | €217,518 | €186,951 | -€30,567 | -14.1% |
| Fixed assets | 21/28 | €193,718 | €166,048 | -€27,669 | -14.3% |
| Tangible fixed assets | 22/27 | €193,597 | €165,927 | -€27,669 | -14.3% |
| Land and buildings | 22 | €136,512 | €129,450 | -€7,062 | -5.2% |
| Plant, machinery and equipment | 23 | €5,516 | €4,210 | -€1,306 | -23.7% |
| Furniture and vehicles | 24 | €41,683 | €23,912 | -€17,771 | -42.6% |
| Other tangible fixed assets | 26 | €9,886 | €8,355 | -€1,531 | -15.5% |
| Financial fixed assets | 28 | €121 | €121 | = | 0.0% |
| Current assets | 29/58 | €23,801 | €20,903 | -€2,897 | -12.2% |
| Amounts receivable within one year | 40/41 | €9,268 | €12,100 | +€2,832 | +30.6% |
| Trade receivables | 40 | €7,865 | €12,100 | +€4,235 | +53.8% |
| Other amounts receivable | 41 | €1,403 | - | -€1,403 | |
| Cash at bank and in hand | 54/58 | €10,944 | €3,156 | -€7,787 | -71.2% |
| Deferred charges and accrued income | 490/1 | €3,589 | €5,647 | +€2,058 | +57.4% |
| Total equity and liabilities | 10/49 | €217,518 | €186,951 | -€30,567 | -14.1% |
| Equity | 10/15 | €50,609 | €19,357 | -€31,252 | -61.8% |
| 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 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,591 | -€48,843 | -€31,252 | -178% |
| Amounts payable | 17/49 | €166,909 | €167,594 | +€685 | +0.4% |
| Amounts payable after more than one year | 17 | €145,000 | €145,000 | = | 0.0% |
| Financial debts | 170/4 | €145,000 | €145,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,454 | €19,353 | +€1,898 | +10.9% |
| Trade debts | 44 | €7,756 | €1,029 | -€6,727 | -86.7% |
| Suppliers | 440/4 | €7,756 | €1,029 | -€6,727 | -86.7% |
| Taxes, remuneration and social security | 45 | €7,893 | €2,866 | -€5,027 | -63.7% |
| Taxes | 450/3 | €7,893 | €2,866 | -€5,027 | -63.7% |
| Other amounts payable | 47/48 | €1,805 | €15,457 | +€13,652 | +756% |
| Accrued charges and deferred income | 492/3 | €4,455 | €3,241 | -€1,213 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,924 | €30,567 | -€357 | -1.2% |
| Other operating charges | 640/8 | €4,849 | €5,398 | +€549 | +11.3% |
| Gross operating margin | 9900 | €24,890 | €5,347 | -€19,543 | -78.5% |
| Operating profit (loss) | 9901 | -€10,884 | -€30,618 | -€19,735 | -181% |
| Financial income | 75/76B | €38 | €4 | -€34 | -88.8% |
| Recurring financial income | 75 | €38 | €4 | -€34 | -88.8% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | -€10,846 | -€30,614 | -€19,768 | -182% |
| Income taxes | 67/77 | €597 | €638 | +€41 | +6.9% |
| Profit (loss) for the period | 9904 | -€11,442 | -€31,252 | -€19,809 | -173% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,442 | -€31,252 | -€19,809 | -173% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.