ADL 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.
ADL CONSULTING
Largest movements
- Cash -€7,467
down €7,467 (-76.8%), from €9,727 to €2,259
mainly Net result for the year (-€6,677) and Tax, wage and social debts (-€5,085)
- Receivables within one year +€4,424
up €4,424 (+31.2%), from €14,198 to €18,622
of which Other amounts receivable: +€7,486
- Tangible fixed assets -€1,974
no longer reported in 2025 (was €1,974)
- Financial fixed assets -€643
no longer reported in 2025 (was €643)
- Trade debts +€9,300
up €9,300 (+619%), from €1,502 to €10,802
- Profit (loss) carried forward -€6,677
down €6,677, from €192 to -€6,485
- Tax, wage and social debts -€5,085
down €5,085 (-53.9%), from €9,434 to €4,349
of which Remuneration and social security: -€4,100
- Short-term financial debts -€1,645
down €1,645 (-82.2%), from €2,000 to €355
- Other debts -€1,555
down €1,555 (-57.3%), from €2,714 to €1,160
- Financial charges +€3,604
up €3,604 (+3,474%), from €104 to €3,708
of which Non-recurring financial charges: +€2,271
- Gross operating margin -€3,460
down €3,460 (-80.8%), from €4,284 to €825
- Staff costs +€2,099
new in 2025: €2,099
- Depreciation -€1,530
down €1,530 (-43.7%), from €3,505 to €1,974
- Taxes -€1,184
down €1,184 (-91.0%), from €1,301 to €117
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 | €26,543 | €20,882 | -€5,661 | -21.3% |
| Fixed assets | 21/28 | €2,618 | - | -€2,618 | |
| Tangible fixed assets | 22/27 | €1,974 | - | -€1,974 | |
| Furniture and vehicles | 24 | €1,974 | - | -€1,974 | |
| Financial fixed assets | 28 | €643 | - | -€643 | |
| Current assets | 29/58 | €23,925 | €20,882 | -€3,043 | -12.7% |
| Amounts receivable within one year | 40/41 | €14,198 | €18,622 | +€4,424 | +31.2% |
| Trade receivables | 40 | €6,821 | €3,759 | -€3,062 | -44.9% |
| Other amounts receivable | 41 | €7,377 | €14,863 | +€7,486 | +101% |
| Cash at bank and in hand | 54/58 | €9,727 | €2,259 | -€7,467 | -76.8% |
| Total equity and liabilities | 10/49 | €26,543 | €20,882 | -€5,661 | -21.3% |
| Equity | 10/15 | €10,892 | €4,215 | -€6,677 | -61.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,500 | €4,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192 | -€6,485 | -€6,677 | |
| Amounts payable | 17/49 | €15,650 | €16,667 | +€1,016 | +6.5% |
| Amounts payable within one year | 42/48 | €15,650 | €16,667 | +€1,016 | +6.5% |
| Financial debts | 43 | €2,000 | €355 | -€1,645 | -82.2% |
| Credit institutions | 430/8 | €2,000 | €355 | -€1,645 | -82.2% |
| Trade debts | 44 | €1,502 | €10,802 | +€9,300 | +619% |
| Suppliers | 440/4 | €1,502 | €10,802 | +€9,300 | +619% |
| Taxes, remuneration and social security | 45 | €9,434 | €4,349 | -€5,085 | -53.9% |
| Taxes | 450/3 | €4,994 | €4,009 | -€985 | -19.7% |
| Remuneration and social security | 454/9 | €4,440 | €340 | -€4,100 | -92.3% |
| Other amounts payable | 47/48 | €2,714 | €1,160 | -€1,555 | -57.3% |
| Remuneration, social security and pensions | 62 | - | €2,099 | +€2,099 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,505 | €1,974 | -€1,530 | -43.7% |
| Other operating charges | 640/8 | €279 | €352 | +€73 | +26.1% |
| Gross operating margin | 9900 | €4,284 | €825 | -€3,460 | -80.8% |
| Operating profit (loss) | 9901 | €500 | -€3,601 | -€4,101 | |
| Financial income | 75/76B | €666 | €748 | +€82 | +12.2% |
| Recurring financial income | 75 | €666 | €0 | -€666 | -100.0% |
| Non-recurring financial income | 76B | €666 | €748 | +€82 | +12.2% |
| Financial charges | 65/66B | €104 | €3,708 | +€3,604 | +3,474% |
| Recurring financial charges | 65 | €104 | €1,437 | +€1,333 | +1,285% |
| Non-recurring financial charges | 66B | - | €2,271 | +€2,271 | |
| Profit (loss) for the period before taxes | 9903 | €1,063 | -€6,561 | -€7,623 | |
| Income taxes | 67/77 | €1,301 | €117 | -€1,184 | -91.0% |
| Profit (loss) for the period | 9904 | -€238 | -€6,677 | -€6,439 | -2,702% |
| Profit (loss) for the period to be appropriated | 9905 | -€238 | -€6,677 | -€6,439 | -2,702% |
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 28 October 2026 via checked.be.