ADK IMPERIUM: 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.
ADK IMPERIUM
Largest movements
- Cash -€23,648
down €23,648 (-69.2%), from €34,164 to €10,516
mainly Trade debts (-€28,366) and Tax, wage and social debts (-€6,970)
- Stocks and contracts -€6,495
down €6,495 (-67.0%), from €9,700 to €3,205
- Tangible fixed assets -€4,841
down €4,841 (-27.3%), from €17,740 to €12,899
of which Furniture and vehicles: -€3,672
- Receivables within one year +€1,784
up €1,784 (+3.0%), from €59,517 to €61,301
of which Trade receivables: +€1,295
- Trade debts -€28,366
down €28,366 (-59.5%), from €47,701 to €19,335
- Tax, wage and social debts -€6,970
down €6,970 (-97.5%), from €7,148 to €178
- Debts after one year -€3,993
down €3,993 (-31.9%), from €12,506 to €8,513
- Current portion of long-term debt +€3,119
up €3,119 (+81.5%), from €3,828 to €6,946
- Other debts +€2,621
up €2,621 (+72.4%), from €3,622 to €6,243
- Gross operating margin -€16,215
down €16,215 (-60.3%), from €26,892 to €10,677
- Taxes -€3,106
down €3,106 (-55.2%), from €5,621 to €2,516
- Staff costs -€1,666
down €1,666 (-91.8%), from €1,815 to €149
- Depreciation -€378
down €378 (-7.2%), from €5,219 to €4,841
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.
Derived cash bridge
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 | €123,220 | €90,020 | -€33,201 | -26.9% |
| Fixed assets | 21/28 | €19,840 | €14,999 | -€4,841 | -24.4% |
| Tangible fixed assets | 22/27 | €17,740 | €12,899 | -€4,841 | -27.3% |
| Plant, machinery and equipment | 23 | €2,834 | €1,665 | -€1,169 | -41.3% |
| Furniture and vehicles | 24 | €14,906 | €11,234 | -€3,672 | -24.6% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €103,381 | €75,021 | -€28,360 | -27.4% |
| Stocks and contracts in progress | 3 | €9,700 | €3,205 | -€6,495 | -67.0% |
| Stocks | 30/36 | €9,700 | €3,205 | -€6,495 | -67.0% |
| Amounts receivable within one year | 40/41 | €59,517 | €61,301 | +€1,784 | +3.0% |
| Trade receivables | 40 | €57,521 | €58,816 | +€1,295 | +2.3% |
| Other amounts receivable | 41 | €1,996 | €2,485 | +€489 | +24.5% |
| Cash at bank and in hand | 54/58 | €34,164 | €10,516 | -€23,648 | -69.2% |
| Total equity and liabilities | 10/49 | €123,220 | €90,020 | -€33,201 | -26.9% |
| Equity | 10/15 | €48,416 | €48,805 | +€389 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €600 | €600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €600 | €600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €600 | €600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,616 | €42,005 | +€389 | +0.9% |
| Amounts payable | 17/49 | €74,805 | €41,215 | -€33,590 | -44.9% |
| Amounts payable after more than one year | 17 | €12,506 | €8,513 | -€3,993 | -31.9% |
| Financial debts | 170/4 | €12,506 | €8,513 | -€3,993 | -31.9% |
| Amounts payable within one year | 42/48 | €62,299 | €32,702 | -€29,596 | -47.5% |
| Current portion of amounts payable after more than one year | 42 | €3,828 | €6,946 | +€3,119 | +81.5% |
| Trade debts | 44 | €47,701 | €19,335 | -€28,366 | -59.5% |
| Suppliers | 440/4 | €47,701 | €19,335 | -€28,366 | -59.5% |
| Taxes, remuneration and social security | 45 | €7,148 | €178 | -€6,970 | -97.5% |
| Taxes | 450/3 | €7,148 | €178 | -€6,970 | -97.5% |
| Other amounts payable | 47/48 | €3,622 | €6,243 | +€2,621 | +72.4% |
| Remuneration, social security and pensions | 62 | €1,815 | €149 | -€1,666 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,219 | €4,841 | -€378 | -7.2% |
| Other operating charges | 640/8 | €1,809 | €1,880 | +€71 | +3.9% |
| Gross operating margin | 9900 | €26,892 | €10,677 | -€16,215 | -60.3% |
| Operating profit (loss) | 9901 | €18,049 | €3,807 | -€14,242 | -78.9% |
| Financial income | 75/76B | €30 | €11 | -€18 | -61.8% |
| Recurring financial income | 75 | €30 | €11 | -€18 | -61.8% |
| Financial charges | 65/66B | €944 | €914 | -€30 | -3.2% |
| Recurring financial charges | 65 | €944 | €914 | -€30 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €17,135 | €2,905 | -€14,230 | -83.0% |
| Income taxes | 67/77 | €5,621 | €2,516 | -€3,106 | -55.2% |
| Profit (loss) for the period | 9904 | €11,514 | €389 | -€11,125 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,514 | €389 | -€11,125 | -96.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.