ADL CONSULT: 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.
ADL CONSULT
Largest movements
- Financial fixed assets -€8,795
no longer reported in 2025 (was €8,795)
- Cash -€8,276
down €8,276 (-37.9%), from €21,847 to €13,570
mainly Other debts (-€11,781) and Tax, wage and social debts (-€3,581)
- Receivables within one year +€2,387
up €2,387 (+67.5%), from €3,538 to €5,925
of which Other amounts receivable: +€2,357
- Other debts -€11,781
no longer reported in 2025 (was €11,781)
- Tax, wage and social debts -€3,581
down €3,581 (-74.9%), from €4,781 to €1,200
- Profit (loss) carried forward +€1,125
up €1,125 (+6.8%), from €16,496 to €17,620
- Trade debts -€446
down €446 (-71.8%), from €622 to €175
- Gross operating margin -€2,292
down €2,292 (-62.1%), from €3,692 to €1,401
- Taxes -€1,822
down €1,822 (-88.6%), from €2,057 to €235
- Financial charges -€121
down €121 (-74.6%), from €162 to €41
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 | €34,179 | €19,495 | -€14,684 | -43.0% |
| Fixed assets | 21/28 | €8,795 | - | -€8,795 | |
| Financial fixed assets | 28 | €8,795 | - | -€8,795 | |
| Current assets | 29/58 | €25,384 | €19,495 | -€5,889 | -23.2% |
| Amounts receivable within one year | 40/41 | €3,538 | €5,925 | +€2,387 | +67.5% |
| Trade receivables | 40 | €3,179 | €3,209 | +€30 | +1.0% |
| Other amounts receivable | 41 | €359 | €2,716 | +€2,357 | +656.5% |
| Cash at bank and in hand | 54/58 | €21,847 | €13,570 | -€8,276 | -37.9% |
| Total equity and liabilities | 10/49 | €34,179 | €19,495 | -€14,684 | -43.0% |
| Equity | 10/15 | €16,996 | €18,120 | +€1,125 | +6.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | - | €500 | +€500 | |
| Share premium | 1100/10 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | €16,496 | €17,620 | +€1,125 | +6.8% |
| Amounts payable | 17/49 | €17,183 | €1,375 | -€15,808 | -92.0% |
| Amounts payable within one year | 42/48 | €17,183 | €1,375 | -€15,808 | -92.0% |
| Trade debts | 44 | €622 | €175 | -€446 | -71.8% |
| Suppliers | 440/4 | €622 | €175 | -€446 | -71.8% |
| Taxes, remuneration and social security | 45 | €4,781 | €1,200 | -€3,581 | -74.9% |
| Taxes | 450/3 | €4,781 | €1,200 | -€3,581 | -74.9% |
| Other amounts payable | 47/48 | €11,781 | - | -€11,781 | |
| Gross operating margin | 9900 | €3,692 | €1,401 | -€2,292 | -62.1% |
| Operating profit (loss) | 9901 | €3,692 | €1,401 | -€2,292 | -62.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €162 | €41 | -€121 | -74.6% |
| Recurring financial charges | 65 | €162 | €41 | -€121 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €3,530 | €1,359 | -€2,171 | -61.5% |
| Income taxes | 67/77 | €2,057 | €235 | -€1,822 | -88.6% |
| Profit (loss) for the period | 9904 | €1,474 | €1,125 | -€349 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,474 | €1,125 | -€349 | -23.7% |
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.