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ADIP: 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.

What changed

ADIP

BE 0750.765.944
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€10,332
2024 · €8,067+€2,265
Equity
€76,929
2024 · €66,597+€10,332
Cash
€79,256
2024 · €64,644+€14,612
Balance sheet total
€104,233
2024 · €97,460+€6,773

Largest movements

2024 to 2025
Assets
  • Cash +€14,612

    up €14,612 (+22.6%), from €64,644 to €79,256

    mainly Depreciation (+€12,222) and Net result for the year (+€10,332)

  • Tangible fixed assets -€7,247

    down €7,247 (-28.7%), from €25,267 to €18,020

    of which Furniture and vehicles: -€8,421

Equity and liabilities
  • Profit (loss) carried forward +€10,332

    up €10,332 (+18.6%), from €55,597 to €65,929

  • Debts after one year -€7,387

    no longer reported in 2025 (was €7,387)

  • Trade debts +€5,179

    up €5,179 (+67.7%), from €7,653 to €12,832

  • Short-term financial debts -€3,396

    down €3,396 (-31.5%), from €10,783 to €7,387

  • Tax, wage and social debts +€2,045

    up €2,045 (+40.6%), from €5,041 to €7,085

    of which Remuneration and social security: +€1,823

Income statement
  • Gross operating margin +€22,170

    up €22,170 (+14.4%), from €154,008 to €176,179

  • Staff costs +€19,064

    up €19,064 (+14.8%), from €128,637 to €147,701

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €8,067
Gross operating margin +€22,170
Staff costs -€19,064
Depreciation -€276
Other operating charges +€612
Other operating items -€121
Financial charges -€589
Taxes -€466
Result 2025 €10,332

Cash bridge derived

cash 2024 to 2025

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.

From operations +€30,370
Investment -€4,975
Financing -€10,783
Cash 2024 €64,644
Net result for the year +€10,332
Depreciation +€12,222
Stocks and contracts +€591
Trade debts +€5,179
Tax, wage and social debts +€2,045
Investment in fixed assets (net) -€4,975
Debts after one year -€7,387
Short-term financial debts -€3,396
Cash 2025 €79,256
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €97,460 €104,233 +€6,773 +6.9%
Fixed assets 21/28 €29,167 €21,920 -€7,247 -24.8%
Tangible fixed assets 22/27 €25,267 €18,020 -€7,247 -28.7%
Plant, machinery and equipment 23 €3,118 €4,292 +€1,174 +37.7%
Furniture and vehicles 24 €22,150 €13,728 -€8,421 -38.0%
Financial fixed assets 28 €3,900 €3,900 = 0.0%
Current assets 29/58 €68,292 €82,313 +€14,021 +20.5%
Stocks and contracts in progress 3 €3,648 €3,057 -€591 -16.2%
Stocks 30/36 €3,648 €3,057 -€591 -16.2%
Cash at bank and in hand 54/58 €64,644 €79,256 +€14,612 +22.6%
Total equity and liabilities 10/49 €97,460 €104,233 +€6,773 +6.9%
Equity 10/15 €66,597 €76,929 +€10,332 +15.5%
Contributions 10/11 €10,000 €10,000 = 0.0%
Reserves 13 €1,000 €1,000 = 0.0%
Non-distributable reserves 130/1 €1,000 €1,000 = 0.0%
Reserves not available under the articles 1311 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 €55,597 €65,929 +€10,332 +18.6%
Amounts payable 17/49 €30,863 €27,304 -€3,559 -11.5%
Amounts payable after more than one year 17 €7,387 - -€7,387
Financial debts 170/4 €7,387 - -€7,387
Amounts payable within one year 42/48 €23,476 €27,304 +€3,828 +16.3%
Financial debts 43 €10,783 €7,387 -€3,396 -31.5%
Credit institutions 430/8 €10,783 €7,387 -€3,396 -31.5%
Trade debts 44 €7,653 €12,832 +€5,179 +67.7%
Suppliers 440/4 €7,653 €12,832 +€5,179 +67.7%
Taxes, remuneration and social security 45 €5,041 €7,085 +€2,045 +40.6%
Taxes 450/3 €4,660 €4,881 +€222 +4.8%
Remuneration and social security 454/9 €381 €2,204 +€1,823 +478.7%
Remuneration, social security and pensions 62 €128,637 €147,701 +€19,064 +14.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €11,946 €12,222 +€276 +2.3%
Other operating charges 640/8 €1,212 €601 -€612 -50.5%
Non-recurring operating charges 66A - €121 +€121
Gross operating margin 9900 €154,008 €176,179 +€22,170 +14.4%
Operating profit (loss) 9901 €12,213 €15,533 +€3,321 +27.2%
Financial charges 65/66B €1,542 €2,132 +€589 +38.2%
Recurring financial charges 65 €1,542 €2,132 +€589 +38.2%
Profit (loss) for the period before taxes 9903 €10,670 €13,402 +€2,731 +25.6%
Income taxes 67/77 €2,603 €3,069 +€466 +17.9%
Profit (loss) for the period 9904 €8,067 €10,332 +€2,265 +28.1%
Profit (loss) for the period to be appropriated 9905 €8,067 €10,332 +€2,265 +28.1%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.