ADIUTANCY: 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.
ADIUTANCY
Largest movements
- Tangible fixed assets +€21,406
up €21,406 (+618.4%), from €3,462 to €24,867
- Cash +€17,639
up €17,639 (+626.5%), from €2,816 to €20,455
- Receivables within one year +€5,895
up €5,895 (+2342.7%), from €252 to €6,147
- Reserves +€24,279
up €24,279 (+771.2%), from €3,148 to €27,427
of which Distributable reserves: +€27,377
- Profit (loss) carried forward +€16,927
no longer reported in 2021 (was -€16,927)
- Debts within one year +€11,577
up €11,577 (+96.8%), from €11,965 to €23,542
of which Other debts: +€13,356
- Debts after one year -€7,843
no longer reported in 2021 (was €7,843)
- Gross operating margin +€40,086
up €40,086, from -€15,516 to €24,570
- Taxes +€6,561
up €6,561 (+4892.4%), from €134 to €6,695
- Depreciation +€1,314
up €1,314 (+163.6%), from €803 to €2,118
- Other operating charges +€568
new in 2021: €568
From the 2018 result to the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2018 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,529 | €51,469 | +€44,940 | +688.3% |
| Fixed assets | 21/28 | €3,462 | €24,867 | +€21,406 | +618.4% |
| Tangible fixed assets | 22/27 | €3,462 | €24,867 | +€21,406 | +618.4% |
| Furniture and vehicles | 24 | - | €24,867 | +€24,867 | |
| Current assets | 29/58 | €3,067 | €26,601 | +€23,534 | +767.3% |
| Amounts receivable within one year | 40/41 | €252 | €6,147 | +€5,895 | +2342.7% |
| Trade receivables | 40 | - | €6,147 | +€6,147 | |
| Cash at bank and in hand | 54/58 | €2,816 | €20,455 | +€17,639 | +626.5% |
| Total equity and liabilities | 10/49 | €6,529 | €51,469 | +€44,940 | +688.3% |
| Equity | 10/15 | -€13,279 | €27,927 | +€41,205 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €3,148 | €27,427 | +€24,279 | +771.2% |
| Non-distributable reserves | 130/1 | - | €50 | +€50 | |
| Reserves not available under the articles | 1311 | - | €50 | +€50 | |
| Distributable reserves | 133 | - | €27,377 | +€27,377 | |
| Profit (loss) carried forward | 14 | -€16,927 | - | +€16,927 | |
| Amounts payable | 17/49 | €19,808 | €23,542 | +€3,734 | +18.9% |
| Amounts payable after more than one year | 17 | €7,843 | - | -€7,843 | |
| Amounts payable within one year | 42/48 | €11,965 | €23,542 | +€11,577 | +96.8% |
| Trade debts | 44 | €47 | €1,025 | +€977 | +2063.3% |
| Suppliers | 440/4 | - | €1,025 | +€1,025 | |
| Taxes, remuneration and social security | 45 | - | €9,162 | +€9,162 | |
| Taxes | 450/3 | - | €7,012 | +€7,012 | |
| Remuneration and social security | 454/9 | - | €2,150 | +€2,150 | |
| Other amounts payable | 47/48 | - | €13,356 | +€13,356 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €2,118 | +€1,314 | +163.6% |
| Other operating charges | 640/8 | - | €568 | +€568 | |
| Gross operating margin | 9900 | -€15,516 | €24,570 | +€40,086 | |
| Operating profit (loss) | 9901 | -€17,266 | €21,885 | +€39,151 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | - | €32 | +€32 | |
| Recurring financial charges | 65 | €428 | €32 | -€396 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | -€17,689 | €21,853 | +€39,542 | |
| Income taxes | 67/77 | €134 | €6,695 | +€6,561 | +4892.4% |
| Profit (loss) for the period | 9904 | -€17,823 | €15,158 | +€32,981 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,823 | €15,158 | +€32,981 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2018 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.