ADJEMI CONSULTING: 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.
ADJEMI CONSULTING
Largest movements
- Cash +€18,062
up €18,062 (+577.7%), from €3,126 to €21,189
mainly Current investments (+€14,000) and Receivables within one year (+€11,947)
- Current investments -€14,000
no longer reported in 2025 (was €14,000)
- Receivables within one year -€11,947
down €11,947 (-80.5%), from €14,843 to €2,897
of which Trade receivables: -€12,006
- Deferred charges and accrued income -€2,668
down €2,668 (-68.9%), from €3,874 to €1,206
- Profit (loss) carried forward -€6,180
down €6,180 (-28.7%), from €21,523 to €15,343
- Tax, wage and social debts -€4,338
down €4,338 (-54.0%), from €8,032 to €3,694
- Gross operating margin -€22,765
down €22,765, from €17,751 to -€5,014
- Taxes -€3,492
down €3,492 (-96.0%), from €3,639 to €146
- Financial income +€327
up €327 (+3428.9%), from €10 to €337
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 | €35,844 | €25,292 | -€10,552 | -29.4% |
| Current assets | 29/58 | €35,844 | €25,292 | -€10,552 | -29.4% |
| Amounts receivable within one year | 40/41 | €14,843 | €2,897 | -€11,947 | -80.5% |
| Trade receivables | 40 | €14,837 | €2,831 | -€12,006 | -80.9% |
| Other amounts receivable | 41 | €6 | €66 | +€60 | +983.5% |
| Current investments | 50/53 | €14,000 | - | -€14,000 | |
| Cash at bank and in hand | 54/58 | €3,126 | €21,189 | +€18,062 | +577.7% |
| Deferred charges and accrued income | 490/1 | €3,874 | €1,206 | -€2,668 | -68.9% |
| Total equity and liabilities | 10/49 | €35,844 | €25,292 | -€10,552 | -29.4% |
| Equity | 10/15 | €25,523 | €19,343 | -€6,180 | -24.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,523 | €15,343 | -€6,180 | -28.7% |
| Amounts payable | 17/49 | €10,321 | €5,949 | -€4,373 | -42.4% |
| Amounts payable within one year | 42/48 | €10,321 | €5,949 | -€4,373 | -42.4% |
| Financial debts | 43 | €160 | €72 | -€88 | -54.9% |
| Credit institutions | 430/8 | €160 | €72 | -€88 | -54.9% |
| Trade debts | 44 | €1,573 | €1,691 | +€118 | +7.5% |
| Suppliers | 440/4 | €1,573 | €1,691 | +€118 | +7.5% |
| Taxes, remuneration and social security | 45 | €8,032 | €3,694 | -€4,338 | -54.0% |
| Taxes | 450/3 | €8,032 | €3,694 | -€4,338 | -54.0% |
| Other amounts payable | 47/48 | €557 | €492 | -€65 | -11.6% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | €17,751 | -€5,014 | -€22,765 | |
| Operating profit (loss) | 9901 | €17,688 | -€5,014 | -€22,702 | |
| Financial income | 75/76B | €10 | €337 | +€327 | +3428.9% |
| Recurring financial income | 75 | €10 | €337 | +€327 | +3428.9% |
| Financial charges | 65/66B | €1,373 | €1,357 | -€16 | -1.2% |
| Recurring financial charges | 65 | €1,373 | €1,357 | -€16 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €16,325 | -€6,033 | -€22,358 | |
| Income taxes | 67/77 | €3,639 | €146 | -€3,492 | -96.0% |
| Profit (loss) for the period | 9904 | €12,687 | -€6,180 | -€18,866 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,687 | -€6,180 | -€18,866 |
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 11 October 2026 via checked.be.