ADIUVIT: 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.
ADIUVIT
Largest movements
- Current investments -€87,637
down €87,637 (-61.0%), from €143,637 to €56,000
- Cash +€71,550
up €71,550 (+78.1%), from €91,639 to €163,188
mainly Current investments (+€87,637) and Net result for the year (+€10,095)
- Receivables within one year +€22,892
up €22,892 (+70.7%), from €32,401 to €55,293
of which Trade receivables: +€22,892
- Profit (loss) carried forward +€10,095
up €10,095 (+13.6%), from €74,220 to €84,315
- Tax, wage and social debts -€4,832
down €4,832 (-34.3%), from €14,100 to €9,268
- Gross operating margin -€31,391
down €31,391 (-71.7%), from €43,801 to €12,411
- Taxes -€8,833
down €8,833 (-75.2%), from €11,750 to €2,917
- Financial income +€3,458
up €3,458 (+2697.5%), from €128 to €3,587
- Other operating charges +€1,225
up €1,225 (+3063.4%), from €40 to €1,265
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 | €270,217 | €275,465 | +€5,248 | +1.9% |
| Fixed assets | 21/28 | €2,483 | €984 | -€1,499 | -60.4% |
| Intangible fixed assets | 21 | €440 | - | -€440 | |
| Tangible fixed assets | 22/27 | €1,993 | €934 | -€1,060 | -53.2% |
| Plant, machinery and equipment | 23 | €1,993 | €934 | -€1,060 | -53.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €267,734 | €274,481 | +€6,747 | +2.5% |
| Amounts receivable within one year | 40/41 | €32,401 | €55,293 | +€22,892 | +70.7% |
| Trade receivables | 40 | €32,351 | €55,243 | +€22,892 | +70.8% |
| Other amounts receivable | 41 | €50 | €50 | = | 0.0% |
| Current investments | 50/53 | €143,637 | €56,000 | -€87,637 | -61.0% |
| Cash at bank and in hand | 54/58 | €91,639 | €163,188 | +€71,550 | +78.1% |
| Deferred charges and accrued income | 490/1 | €58 | - | -€58 | |
| Total equity and liabilities | 10/49 | €270,217 | €275,465 | +€5,248 | +1.9% |
| Equity | 10/15 | €249,592 | €259,687 | +€10,095 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,772 | €156,772 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,912 | €21,912 | = | 0.0% |
| Distributable reserves | 133 | €134,860 | €134,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,220 | €84,315 | +€10,095 | +13.6% |
| Amounts payable | 17/49 | €20,625 | €15,778 | -€4,847 | -23.5% |
| Amounts payable within one year | 42/48 | €18,390 | €14,161 | -€4,229 | -23.0% |
| Trade debts | 44 | €457 | €2,130 | +€1,674 | +366.6% |
| Suppliers | 440/4 | €457 | €2,130 | +€1,674 | +366.6% |
| Taxes, remuneration and social security | 45 | €14,100 | €9,268 | -€4,832 | -34.3% |
| Taxes | 450/3 | €14,100 | €9,268 | -€4,832 | -34.3% |
| Other amounts payable | 47/48 | €3,834 | €2,762 | -€1,072 | -27.9% |
| Accrued charges and deferred income | 492/3 | €2,235 | €1,617 | -€618 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,499 | €1,499 | +€0 | 0.0% |
| Other operating charges | 640/8 | €40 | €1,265 | +€1,225 | +3063.4% |
| Gross operating margin | 9900 | €43,801 | €12,411 | -€31,391 | -71.7% |
| Operating profit (loss) | 9901 | €42,262 | €9,646 | -€32,616 | -77.2% |
| Financial income | 75/76B | €128 | €3,587 | +€3,458 | +2697.5% |
| Recurring financial income | 75 | €128 | €3,587 | +€3,458 | +2697.5% |
| Financial charges | 65/66B | €254 | €221 | -€34 | -13.4% |
| Recurring financial charges | 65 | €254 | €221 | -€34 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €42,136 | €13,012 | -€29,124 | -69.1% |
| Income taxes | 67/77 | €11,750 | €2,917 | -€8,833 | -75.2% |
| Profit (loss) for the period | 9904 | €30,386 | €10,095 | -€20,291 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,386 | €10,095 | -€20,291 | -66.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.