ADIRES-CONSULTING: 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.
ADIRES-CONSULTING
Largest movements
- Receivables within one year +€6,686
up €6,686 (+57.1%), from €11,718 to €18,404
of which Trade receivables: +€6,063
- Cash -€5,188
down €5,188 (-1.4%), from €370,266 to €365,078
mainly Other debts (-€25,327) and Tax, wage and social debts (-€9,994)
- Reserves +€32,506
up €32,506 (+8.1%), from €402,607 to €435,113
of which Distributable reserves: +€32,506
- Other debts -€25,327
no longer reported in 2025 (was €25,327)
- Tax, wage and social debts -€9,994
down €9,994 (-24.5%), from €40,849 to €30,855
- Financial income -€98,888
down €98,888 (-97.6%), from €101,310 to €2,422
of which Non-recurring financial income: -€99,184
- Taxes -€26,591
down €26,591 (-65.6%), from €40,542 to €13,951
- Gross operating margin +€7,541
up €7,541 (+18.1%), from €41,725 to €49,266
- Depreciation -€649
down €649 (-13.3%), from €4,877 to €4,228
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 | €475,767 | €473,128 | -€2,639 | -0.6% |
| Fixed assets | 21/28 | €14,976 | €10,748 | -€4,228 | -28.2% |
| Tangible fixed assets | 22/27 | €14,976 | €10,748 | -€4,228 | -28.2% |
| Furniture and vehicles | 24 | €14,976 | €10,748 | -€4,228 | -28.2% |
| Current assets | 29/58 | €460,791 | €462,380 | +€1,589 | +0.3% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,718 | €18,404 | +€6,686 | +57.1% |
| Trade receivables | 40 | €11,718 | €17,781 | +€6,063 | +51.7% |
| Other amounts receivable | 41 | - | €623 | +€623 | |
| Cash at bank and in hand | 54/58 | €370,266 | €365,078 | -€5,188 | -1.4% |
| Deferred charges and accrued income | 490/1 | €3,807 | €3,898 | +€91 | +2.4% |
| Total equity and liabilities | 10/49 | €475,767 | €473,128 | -€2,639 | -0.6% |
| Equity | 10/15 | €409,438 | €441,944 | +€32,506 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €402,607 | €435,113 | +€32,506 | +8.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €400,747 | €433,253 | +€32,506 | +8.1% |
| Profit (loss) carried forward | 14 | €631 | €631 | = | 0.0% |
| Amounts payable | 17/49 | €66,329 | €31,184 | -€35,145 | -53.0% |
| Amounts payable within one year | 42/48 | €66,329 | €31,184 | -€35,145 | -53.0% |
| Trade debts | 44 | €153 | €329 | +€176 | +115% |
| Suppliers | 440/4 | €153 | €329 | +€176 | +115% |
| Taxes, remuneration and social security | 45 | €40,849 | €30,855 | -€9,994 | -24.5% |
| Taxes | 450/3 | €40,849 | €30,855 | -€9,994 | -24.5% |
| Other amounts payable | 47/48 | €25,327 | - | -€25,327 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,877 | €4,228 | -€649 | -13.3% |
| Other operating charges | 640/8 | €946 | €938 | -€8 | -0.8% |
| Gross operating margin | 9900 | €41,725 | €49,266 | +€7,541 | +18.1% |
| Operating profit (loss) | 9901 | €35,902 | €44,100 | +€8,198 | +22.8% |
| Financial income | 75/76B | €101,310 | €2,422 | -€98,888 | -97.6% |
| Recurring financial income | 75 | €2,126 | €2,422 | +€296 | +13.9% |
| Non-recurring financial income | 76B | €99,184 | - | -€99,184 | |
| Financial charges | 65/66B | €90 | €65 | -€25 | -27.8% |
| Recurring financial charges | 65 | €90 | €65 | -€25 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €137,122 | €46,457 | -€90,665 | -66.1% |
| Income taxes | 67/77 | €40,542 | €13,951 | -€26,591 | -65.6% |
| Profit (loss) for the period | 9904 | €96,580 | €32,506 | -€64,074 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €96,580 | €32,506 | -€64,074 | -66.3% |
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 27 October 2026 via checked.be.