ADIROM CONSTRUCT: 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.
ADIROM CONSTRUCT
Largest movements
- Receivables within one year +€94,877
up €94,877 (+38.5%), from €246,178 to €341,055
of which Other amounts receivable: +€56,067
- Cash -€59,449
down €59,449 (-83.3%), from €71,332 to €11,883
mainly Receivables within one year (-€94,877) and Trade debts (-€39,965)
- Deferred charges and accrued income +€3,825
up €3,825 (+3,097%), from €124 to €3,949
- Tax, wage and social debts +€53,998
up €53,998 (+706%), from €7,651 to €61,649
of which Taxes: +€52,556
- Trade debts -€39,965
down €39,965 (-41.6%), from €96,085 to €56,119
- Profit (loss) carried forward +€19,464
up €19,464 (+9.4%), from €206,840 to €226,304
- Gross operating margin +€22,694
up €22,694 (+45.0%), from €50,466 to €73,160
- Taxes +€14,302
new in 2024: €14,302
- Depreciation -€3,578
down €3,578 (-51.4%), from €6,962 to €3,385
- Other operating charges +€2,591
up €2,591 (+153%), from €1,699 to €4,290
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €324,011 | €359,879 | +€35,868 | +11.1% |
| Fixed assets | 21/28 | €6,377 | €2,993 | -€3,385 | -53.1% |
| Tangible fixed assets | 22/27 | €6,377 | €2,993 | -€3,385 | -53.1% |
| Plant, machinery and equipment | 23 | €6,364 | €2,979 | -€3,385 | -53.2% |
| Furniture and vehicles | 24 | €14 | €14 | = | 0.0% |
| Current assets | 29/58 | €317,633 | €356,886 | +€39,253 | +12.4% |
| Amounts receivable within one year | 40/41 | €246,178 | €341,055 | +€94,877 | +38.5% |
| Trade receivables | 40 | €220,000 | €258,810 | +€38,810 | +17.6% |
| Other amounts receivable | 41 | €26,178 | €82,245 | +€56,067 | +214% |
| Cash at bank and in hand | 54/58 | €71,332 | €11,883 | -€59,449 | -83.3% |
| Deferred charges and accrued income | 490/1 | €124 | €3,949 | +€3,825 | +3,097% |
| Total equity and liabilities | 10/49 | €324,011 | €359,879 | +€35,868 | +11.1% |
| Equity | 10/15 | €214,900 | €234,364 | +€19,464 | +9.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €206,840 | €226,304 | +€19,464 | +9.4% |
| Amounts payable | 17/49 | €109,111 | €125,515 | +€16,404 | +15.0% |
| Amounts payable within one year | 42/48 | €109,111 | €125,515 | +€16,404 | +15.0% |
| Trade debts | 44 | €96,085 | €56,119 | -€39,965 | -41.6% |
| Suppliers | 440/4 | €96,085 | €56,119 | -€39,965 | -41.6% |
| Taxes, remuneration and social security | 45 | €7,651 | €61,649 | +€53,998 | +706% |
| Taxes | 450/3 | €2,923 | €55,479 | +€52,556 | +1,798% |
| Remuneration and social security | 454/9 | €4,727 | €6,170 | +€1,442 | +30.5% |
| Other amounts payable | 47/48 | €5,376 | €7,748 | +€2,372 | +44.1% |
| Remuneration, social security and pensions | 62 | €31,498 | €31,572 | +€74 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,962 | €3,385 | -€3,578 | -51.4% |
| Other operating charges | 640/8 | €1,699 | €4,290 | +€2,591 | +153% |
| Gross operating margin | 9900 | €50,466 | €73,160 | +€22,694 | +45.0% |
| Operating profit (loss) | 9901 | €10,307 | €33,914 | +€23,607 | +229% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €252 | €148 | -€103 | -41.1% |
| Recurring financial charges | 65 | €252 | €148 | -€103 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €10,064 | €33,766 | +€23,702 | +236% |
| Income taxes | 67/77 | - | €14,302 | +€14,302 | |
| Profit (loss) for the period | 9904 | €10,064 | €19,464 | +€9,400 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,064 | €19,464 | +€9,400 | +93.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.