ADISPORT: 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.
ADISPORT
Largest movements
- Cash +€33,821
up €33,821 (+68.8%), from €49,152 to €82,973
mainly Net result for the year (+€15,520) and Stocks and contracts (+€12,466)
- Stocks and contracts -€12,466
down €12,466 (-17.8%), from €69,938 to €57,472
- Receivables within one year -€5,752
down €5,752 (-13.5%), from €42,645 to €36,893
- Tangible fixed assets -€3,606
down €3,606 (-25.6%), from €14,085 to €10,479
- Profit (loss) carried forward +€15,520
up €15,520 (+54.8%), from €28,319 to €43,839
- Other debts -€5,718
down €5,718 (-5.2%), from €110,608 to €104,890
- Tax, wage and social debts +€2,466
up €2,466 (+9.7%), from €25,375 to €27,841
- Gross operating margin +€8,272
up €8,272 (+43.8%), from €18,877 to €27,149
- Taxes +€3,999
up €3,999 (+897%), from €446 to €4,444
- Depreciation -€2,416
down €2,416 (-29.9%), from €8,071 to €5,655
- Financial income -€1,383
down €1,383 (-98.8%), from €1,400 to €17
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 | €181,159 | €193,156 | +€11,997 | +6.6% |
| Fixed assets | 21/28 | €19,425 | €15,819 | -€3,606 | -18.6% |
| Tangible fixed assets | 22/27 | €14,085 | €10,479 | -€3,606 | -25.6% |
| Plant, machinery and equipment | 23 | €1,766 | - | -€1,766 | |
| Furniture and vehicles | 24 | €7,768 | €6,886 | -€882 | -11.4% |
| Other tangible fixed assets | 26 | €4,551 | €3,593 | -€958 | -21.1% |
| Financial fixed assets | 28 | €5,340 | €5,340 | = | 0.0% |
| Current assets | 29/58 | €161,734 | €177,337 | +€15,603 | +9.6% |
| Stocks and contracts in progress | 3 | €69,938 | €57,472 | -€12,466 | -17.8% |
| Stocks | 30/36 | €69,938 | €57,472 | -€12,466 | -17.8% |
| Amounts receivable within one year | 40/41 | €42,645 | €36,893 | -€5,752 | -13.5% |
| Trade receivables | 40 | €42,645 | €36,893 | -€5,752 | -13.5% |
| Cash at bank and in hand | 54/58 | €49,152 | €82,973 | +€33,821 | +68.8% |
| Total equity and liabilities | 10/49 | €181,159 | €193,156 | +€11,997 | +6.6% |
| Equity | 10/15 | €44,379 | €59,899 | +€15,520 | +35.0% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Contributions outside capital | 11 | €14,200 | €14,200 | = | 0.0% |
| Other | 1109/19 | €14,200 | €14,200 | = | 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 | €28,319 | €43,839 | +€15,520 | +54.8% |
| Amounts payable | 17/49 | €136,780 | €133,257 | -€3,523 | -2.6% |
| Amounts payable within one year | 42/48 | €136,780 | €133,257 | -€3,523 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €767 | - | -€767 | |
| Trade debts | 44 | €30 | €527 | +€497 | +1,656% |
| Suppliers | 440/4 | €30 | €527 | +€497 | +1,656% |
| Taxes, remuneration and social security | 45 | €25,375 | €27,841 | +€2,466 | +9.7% |
| Taxes | 450/3 | €25,375 | €27,841 | +€2,466 | +9.7% |
| Other amounts payable | 47/48 | €110,608 | €104,890 | -€5,718 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,071 | €5,655 | -€2,416 | -29.9% |
| Other operating charges | 640/8 | €886 | €834 | -€52 | -5.9% |
| Gross operating margin | 9900 | €18,877 | €27,149 | +€8,272 | +43.8% |
| Operating profit (loss) | 9901 | €9,920 | €20,660 | +€10,740 | +108% |
| Financial income | 75/76B | €1,400 | €17 | -€1,383 | -98.8% |
| Recurring financial income | 75 | €1,400 | €17 | -€1,383 | -98.8% |
| Financial charges | 65/66B | €645 | €712 | +€68 | +10.5% |
| Recurring financial charges | 65 | €645 | €712 | +€68 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €10,675 | €19,965 | +€9,289 | +87.0% |
| Income taxes | 67/77 | €446 | €4,444 | +€3,999 | +897% |
| Profit (loss) for the period | 9904 | €10,230 | €15,520 | +€5,291 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,230 | €15,520 | +€5,291 | +51.7% |
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 17 October 2026 via checked.be.