ADISSAM: 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.
ADISSAM
Largest movements
- Receivables within one year +€12,389
up €12,389 (+668.7%), from €1,853 to €14,241
of which Trade receivables: +€10,178
- Cash -€5,195
down €5,195 (-92.2%), from €5,636 to €441
mainly Net result for the year (-€13,218) and Receivables within one year (-€12,389)
- Stocks and contracts -€4,100
no longer reported in 2025 (was €4,100)
- Financial fixed assets +€1,700
new in 2025: €1,700
- Tangible fixed assets -€1,453
down €1,453 (-44.3%), from €3,281 to €1,829
of which Plant, machinery and equipment: -€940
- Profit (loss) carried forward -€13,218
down €13,218 (-121.8%), from -€10,850 to -€24,068
- Advances received +€8,215
new in 2025: €8,215
- Other debts +€4,996
up €4,996 (+30.5%), from €16,391 to €21,387
- Trade debts +€2,556
up €2,556 (+62.0%), from €4,121 to €6,677
- Purchases and services +€13,115
up €13,115 (+89.1%), from €14,719 to €27,834
- Turnover +€12,462
up €12,462 (+234.8%), from €5,307 to €17,768
- Other operating charges +€1,170
up €1,170 (+430.3%), from €272 to €1,442
- Gross operating margin -€653
down €653 (-6.9%), from -€9,412 to -€10,065
- Depreciation +€376
up €376 (+34.9%), from €1,076 to €1,453
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.
Cash bridge derived
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 | €15,661 | €18,211 | +€2,550 | +16.3% |
| Fixed assets | 21/28 | €3,281 | €3,529 | +€248 | +7.5% |
| Tangible fixed assets | 22/27 | €3,281 | €1,829 | -€1,453 | -44.3% |
| Plant, machinery and equipment | 23 | €2,256 | €1,316 | -€940 | -41.7% |
| Furniture and vehicles | 24 | €1,025 | €512 | -€512 | -50.0% |
| Financial fixed assets | 28 | - | €1,700 | +€1,700 | |
| Current assets | 29/58 | €12,380 | €14,682 | +€2,302 | +18.6% |
| Stocks and contracts in progress | 3 | €4,100 | - | -€4,100 | |
| Stocks | 30/36 | €4,100 | - | -€4,100 | |
| Amounts receivable within one year | 40/41 | €1,853 | €14,241 | +€12,389 | +668.7% |
| Trade receivables | 40 | - | €10,178 | +€10,178 | |
| Other amounts receivable | 41 | €1,853 | €4,064 | +€2,211 | +119.4% |
| Cash at bank and in hand | 54/58 | €5,636 | €441 | -€5,195 | -92.2% |
| Deferred charges and accrued income | 490/1 | €792 | - | -€792 | |
| Total equity and liabilities | 10/49 | €15,661 | €18,211 | +€2,550 | +16.3% |
| Equity | 10/15 | -€4,850 | -€18,068 | -€13,218 | -272.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,850 | -€24,068 | -€13,218 | -121.8% |
| Amounts payable | 17/49 | €20,511 | €36,279 | +€15,767 | +76.9% |
| Amounts payable within one year | 42/48 | €20,511 | €36,279 | +€15,767 | +76.9% |
| Trade debts | 44 | €4,121 | €6,677 | +€2,556 | +62.0% |
| Suppliers | 440/4 | €4,121 | €6,677 | +€2,556 | +62.0% |
| Advances received on contracts in progress | 46 | - | €8,215 | +€8,215 | |
| Other amounts payable | 47/48 | €16,391 | €21,387 | +€4,996 | +30.5% |
| Turnover | 70 | €5,307 | €17,768 | +€12,462 | +234.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,719 | €27,834 | +€13,115 | +89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,076 | €1,453 | +€376 | +34.9% |
| Other operating charges | 640/8 | €272 | €1,442 | +€1,170 | +430.3% |
| Gross operating margin | 9900 | -€9,412 | -€10,065 | -€653 | -6.9% |
| Operating profit (loss) | 9901 | -€10,761 | -€12,960 | -€2,199 | -20.4% |
| Financial charges | 65/66B | €89 | €258 | +€169 | +188.9% |
| Recurring financial charges | 65 | €89 | €258 | +€169 | +188.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,850 | -€13,218 | -€2,368 | -21.8% |
| Profit (loss) for the period | 9904 | -€10,850 | -€13,218 | -€2,368 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,850 | -€13,218 | -€2,368 | -21.8% |
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 9 October 2026 via checked.be.