ADISTA CORP: 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.
ADISTA CORP
Largest movements
- Tangible fixed assets -€15,438
down €15,438 (-40.0%), from €38,566 to €23,128
- Cash +€13,760
up €13,760 (+33.3%), from €41,289 to €55,049
mainly Other debts (+€11,870) and Net result for the year (+€11,193)
- Deferred charges and accrued income -€4,418
down €4,418 (-43.6%), from €10,137 to €5,719
- Receivables within one year +€2,725
up €2,725 (+23.2%), from €11,755 to €14,479
of which Other amounts receivable: +€1,404
- Other debts +€11,870
up €11,870 (+271%), from €4,386 to €16,256
- Debts after one year -€11,448
down €11,448 (-45.1%), from €25,378 to €13,930
- Tax, wage and social debts -€5,023
down €5,023 (-25.8%), from €19,437 to €14,414
- Trade debts +€1,629
new in 2025: €1,629
- Gross operating margin -€18,702
down €18,702 (-43.7%), from €42,815 to €24,113
- Depreciation -€7,261
down €7,261 (-62.5%), from €11,613 to €4,352
- Taxes -€2,951
down €2,951 (-43.8%), from €6,744 to €3,793
- Other operating charges -€2,394
down €2,394 (-72.4%), from €3,305 to €911
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 | €121,747 | €118,376 | -€3,371 | -2.8% |
| Fixed assets | 21/28 | €38,566 | €23,128 | -€15,438 | -40.0% |
| Tangible fixed assets | 22/27 | €38,566 | €23,128 | -€15,438 | -40.0% |
| Furniture and vehicles | 24 | €38,566 | €23,128 | -€15,438 | -40.0% |
| Current assets | 29/58 | €83,181 | €95,248 | +€12,067 | +14.5% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,755 | €14,479 | +€2,725 | +23.2% |
| Trade receivables | 40 | €11,755 | €13,075 | +€1,321 | +11.2% |
| Other amounts receivable | 41 | - | €1,404 | +€1,404 | |
| Cash at bank and in hand | 54/58 | €41,289 | €55,049 | +€13,760 | +33.3% |
| Deferred charges and accrued income | 490/1 | €10,137 | €5,719 | -€4,418 | -43.6% |
| Total equity and liabilities | 10/49 | €121,747 | €118,376 | -€3,371 | -2.8% |
| Equity | 10/15 | €61,444 | €60,637 | -€807 | -1.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,444 | €57,637 | -€807 | -1.4% |
| Amounts payable | 17/49 | €60,303 | €57,739 | -€2,564 | -4.3% |
| Amounts payable after more than one year | 17 | €25,378 | €13,930 | -€11,448 | -45.1% |
| Financial debts | 170/4 | €25,378 | €13,930 | -€11,448 | -45.1% |
| Amounts payable within one year | 42/48 | €34,836 | €43,747 | +€8,911 | +25.6% |
| Current portion of amounts payable after more than one year | 42 | €11,013 | €11,448 | +€436 | +4.0% |
| Trade debts | 44 | - | €1,629 | +€1,629 | |
| Suppliers | 440/4 | - | €1,629 | +€1,629 | |
| Taxes, remuneration and social security | 45 | €19,437 | €14,414 | -€5,023 | -25.8% |
| Taxes | 450/3 | €19,437 | €14,414 | -€5,023 | -25.8% |
| Other amounts payable | 47/48 | €4,386 | €16,256 | +€11,870 | +271% |
| Accrued charges and deferred income | 492/3 | €89 | €62 | -€27 | -30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,613 | €4,352 | -€7,261 | -62.5% |
| Other operating charges | 640/8 | €3,305 | €911 | -€2,394 | -72.4% |
| Gross operating margin | 9900 | €42,815 | €24,113 | -€18,702 | -43.7% |
| Operating profit (loss) | 9901 | €27,898 | €18,850 | -€9,048 | -32.4% |
| Financial income | 75/76B | €825 | €900 | +€75 | +9.1% |
| Recurring financial income | 75 | €825 | €900 | +€75 | +9.1% |
| Financial charges | 65/66B | €4,977 | €4,764 | -€213 | -4.3% |
| Recurring financial charges | 65 | €4,977 | €4,764 | -€213 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €23,746 | €14,986 | -€8,760 | -36.9% |
| Income taxes | 67/77 | €6,744 | €3,793 | -€2,951 | -43.8% |
| Profit (loss) for the period | 9904 | €17,001 | €11,193 | -€5,808 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,001 | €11,193 | -€5,808 | -34.2% |
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 19 October 2026 via checked.be.