ADIUVA: 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.
ADIUVA
Largest movements
- Tangible fixed assets -€172,628
down €172,628 (-4.1%), from €4.3m to €4.1m
of which Land and buildings: -€283,053
- Cash +€72,626
up €72,626 (+10.0%), from €728,948 to €801,574
mainly Depreciation (+€216,747) and Trade debts (+€21,145)
- Profit (loss) carried forward -€96,956
down €96,956 (-44.9%), from -€216,094 to -€313,050
- Gross operating margin -€1.1m
down €1.1m (-83.5%), from €1.3m to €210,816
- Financial income -€17,918
down €17,918 (-97.1%), from €18,447 to €528
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 | €5,636,090 | €5,543,954 | -€92,135 | -1.6% |
| Fixed assets | 21/28 | €4,256,569 | €4,083,941 | -€172,628 | -4.1% |
| Tangible fixed assets | 22/27 | €4,256,569 | €4,083,941 | -€172,628 | -4.1% |
| Land and buildings | 22 | €2,794,619 | €2,511,567 | -€283,053 | -10.1% |
| Plant, machinery and equipment | 23 | €5,998 | €2,500 | -€3,497 | -58.3% |
| Furniture and vehicles | 24 | - | €364 | +€364 | |
| Other tangible fixed assets | 26 | €1,455,952 | €1,569,511 | +€113,558 | +7.8% |
| Current assets | 29/58 | €1,379,520 | €1,460,013 | +€80,493 | +5.8% |
| Amounts receivable within one year | 40/41 | €24,113 | €34,880 | +€10,767 | +44.7% |
| Trade receivables | 40 | €20,975 | €30,477 | +€9,502 | +45.3% |
| Other amounts receivable | 41 | €3,138 | €4,403 | +€1,265 | +40.3% |
| Current investments | 50/53 | €613,464 | €614,789 | +€1,326 | +0.2% |
| Cash at bank and in hand | 54/58 | €728,948 | €801,574 | +€72,626 | +10.0% |
| Deferred charges and accrued income | 490/1 | €12,996 | €8,770 | -€4,226 | -32.5% |
| Total equity and liabilities | 10/49 | €5,636,090 | €5,543,954 | -€92,135 | -1.6% |
| Equity | 10/15 | €5,595,765 | €5,498,809 | -€96,956 | -1.7% |
| Contributions | 10/11 | €5,811,859 | €5,811,859 | = | 0.0% |
| Capital | 10 | €5,811,859 | €5,811,859 | = | 0.0% |
| Issued capital | 100 | €5,811,859 | €5,811,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,094 | -€313,050 | -€96,956 | -44.9% |
| Amounts payable | 17/49 | €40,325 | €45,145 | +€4,820 | +12.0% |
| Amounts payable within one year | 42/48 | €20,350 | €25,095 | +€4,745 | +23.3% |
| Trade debts | 44 | €3,950 | €25,095 | +€21,145 | +535.3% |
| Suppliers | 440/4 | €3,950 | €25,095 | +€21,145 | +535.3% |
| Other amounts payable | 47/48 | €16,400 | - | -€16,400 | |
| Accrued charges and deferred income | 492/3 | €19,975 | €20,050 | +€75 | +0.4% |
| Non-recurring operating income | 76A | €1,009,423 | €241 | -€1.0m | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212,639 | €216,747 | +€4,107 | +1.9% |
| Other operating charges | 640/8 | €88,415 | €91,313 | +€2,898 | +3.3% |
| Gross operating margin | 9900 | €1,279,742 | €210,816 | -€1.1m | -83.5% |
| Operating profit (loss) | 9901 | €978,688 | -€97,243 | -€1.1m | |
| Financial income | 75/76B | €18,447 | €528 | -€17,918 | -97.1% |
| Recurring financial income | 75 | €18,447 | €528 | -€17,918 | -97.1% |
| Financial charges | 65/66B | €253 | €241 | -€13 | -5.1% |
| Recurring financial charges | 65 | €253 | €241 | -€13 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €996,881 | -€96,956 | -€1.1m | |
| Income taxes | 67/77 | -€159 | - | +€159 | |
| Profit (loss) for the period | 9904 | €997,040 | -€96,956 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €997,040 | -€96,956 | -€1.1m |
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 8 October 2026 via checked.be.