ADIVA: 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.
ADIVA
Largest movements
- Cash +€75
up €75 (+11.5%), from €649 to €724
mainly Other debts (+€1,749)
- Other debts +€1,749
up €1,749 (+24.8%), from €7,044 to €8,793
- Profit (loss) carried forward -€1,674
down €1,674 (-12.2%), from -€13,712 to -€15,386
- Gross operating margin +€1,227
up €1,227 (+68.4%), from -€1,794 to -€567
- Financial charges -€152
down €152 (-17.7%), from €859 to €707
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 | €1,173 | €1,248 | +€75 | +6.4% |
| Current assets | 29/58 | €1,173 | €1,248 | +€75 | +6.4% |
| Amounts receivable within one year | 40/41 | €525 | €525 | = | 0.0% |
| Other amounts receivable | 41 | €525 | €525 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €649 | €724 | +€75 | +11.5% |
| Total equity and liabilities | 10/49 | €1,173 | €1,248 | +€75 | +6.4% |
| Equity | 10/15 | -€5,870 | -€7,544 | -€1,674 | -28.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,642 | €1,642 | = | 0.0% |
| Distributable reserves | 133 | €1,642 | €1,642 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,712 | -€15,386 | -€1,674 | -12.2% |
| Amounts payable | 17/49 | €7,044 | €8,793 | +€1,749 | +24.8% |
| Amounts payable within one year | 42/48 | €7,044 | €8,793 | +€1,749 | +24.8% |
| Other amounts payable | 47/48 | €7,044 | €8,793 | +€1,749 | +24.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,794 | -€567 | +€1,227 | +68.4% |
| Operating profit (loss) | 9901 | -€2,182 | -€967 | +€1,215 | +55.7% |
| Financial charges | 65/66B | €859 | €707 | -€152 | -17.7% |
| Recurring financial charges | 65 | €859 | €707 | -€152 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,041 | -€1,674 | +€1,366 | +44.9% |
| Profit (loss) for the period | 9904 | -€3,041 | -€1,674 | +€1,366 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,041 | -€1,674 | +€1,366 | +44.9% |
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 5 October 2026 via checked.be.