ADL MEDIC: 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 MEDIC
Largest movements
- Current investments -€208,720
no longer reported in 2025 (was €208,720)
- Cash +€75,267
up €75,267 (+458%), from €16,422 to €91,690
mainly Current investments (+€208,720) and Debts after one year (+€87,033)
- Tangible fixed assets +€15,347
up €15,347 (+14.0%), from €109,298 to €124,645
of which Furniture and vehicles: +€19,497
- Receivables within one year +€6,046
up €6,046 (+6.0%), from €100,928 to €106,974
of which Trade receivables: +€4,672
- Provisions -€158,625
no longer reported in 2025 (was €158,625)
- Profit (loss) carried forward -€99,747
down €99,747 (-71.1%), from €140,247 to €40,500
- Debts after one year +€87,033
up €87,033 (+113%), from €76,693 to €163,727
of which Other amounts payable: +€92,531
- Current portion of long-term debt +€66,202
up €66,202 (+1,228%), from €5,389 to €71,592
- Accrued charges and deferred income -€13,153
no longer reported in 2025 (was €13,153)
- Provisions -€317,250
down €317,250, from €158,625 to -€158,625
- Other operating charges +€157,909
up €157,909 (+8,643%), from €1,827 to €159,736
- Turnover -€121,584
down €121,584 (-40.3%), from €301,731 to €180,147
- Gross operating margin -€66,094
down €66,094 (-62.5%), from €105,827 to €39,733
- Purchases and services -€50,689
down €50,689 (-24.9%), from €203,890 to €153,201
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 | €442,938 | €329,302 | -€113,636 | -25.7% |
| Fixed assets | 21/28 | €109,781 | €124,961 | +€15,180 | +13.8% |
| Intangible fixed assets | 21 | €483 | €316 | -€167 | -34.5% |
| Tangible fixed assets | 22/27 | €109,298 | €124,645 | +€15,347 | +14.0% |
| Land and buildings | 22 | €98,062 | €95,688 | -€2,374 | -2.4% |
| Plant, machinery and equipment | 23 | €6,985 | €5,209 | -€1,776 | -25.4% |
| Furniture and vehicles | 24 | €4,251 | €23,748 | +€19,497 | +459% |
| Current assets | 29/58 | €333,157 | €204,341 | -€128,816 | -38.7% |
| Amounts receivable within one year | 40/41 | €100,928 | €106,974 | +€6,046 | +6.0% |
| Trade receivables | 40 | €58,960 | €63,633 | +€4,672 | +7.9% |
| Other amounts receivable | 41 | €41,967 | €43,341 | +€1,374 | +3.3% |
| Current investments | 50/53 | €208,720 | - | -€208,720 | |
| Cash at bank and in hand | 54/58 | €16,422 | €91,690 | +€75,267 | +458% |
| Deferred charges and accrued income | 490/1 | €7,087 | €5,677 | -€1,410 | -19.9% |
| Total equity and liabilities | 10/49 | €442,938 | €329,302 | -€113,636 | -25.7% |
| Equity | 10/15 | €160,707 | €60,960 | -€99,747 | -62.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,247 | €40,500 | -€99,747 | -71.1% |
| Provisions and deferred taxes | 16 | €158,625 | - | -€158,625 | |
| Provisions for liabilities and charges | 160/5 | €158,625 | - | -€158,625 | |
| Other liabilities and charges | 164/5 | €158,625 | - | -€158,625 | |
| Amounts payable | 17/49 | €123,606 | €268,342 | +€144,736 | +117% |
| Amounts payable after more than one year | 17 | €76,693 | €163,727 | +€87,033 | +113% |
| Financial debts | 170/4 | €76,693 | €71,195 | -€5,498 | -7.2% |
| Other amounts payable | 178/9 | - | €92,531 | +€92,531 | |
| Amounts payable within one year | 42/48 | €33,759 | €104,615 | +€70,856 | +210% |
| Current portion of amounts payable after more than one year | 42 | €5,389 | €71,592 | +€66,202 | +1,228% |
| Financial debts | 43 | - | €60 | +€60 | |
| Credit institutions | 430/8 | - | €60 | +€60 | |
| Trade debts | 44 | €20,522 | €27,497 | +€6,975 | +34.0% |
| Suppliers | 440/4 | €20,522 | €27,497 | +€6,975 | +34.0% |
| Taxes, remuneration and social security | 45 | €7,848 | €5,466 | -€2,382 | -30.3% |
| Taxes | 450/3 | €6,933 | €4,542 | -€2,391 | -34.5% |
| Remuneration and social security | 454/9 | €915 | €924 | +€9 | +1.0% |
| Accrued charges and deferred income | 492/3 | €13,153 | - | -€13,153 | |
| Turnover | 70 | €301,731 | €180,147 | -€121,584 | -40.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €203,890 | €153,201 | -€50,689 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,691 | €12,508 | +€5,817 | +86.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €775 | €1,532 | +€757 | +97.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €158,625 | -€158,625 | -€317,250 | |
| Other operating charges | 640/8 | €1,827 | €159,736 | +€157,909 | +8,643% |
| Gross operating margin | 9900 | €105,827 | €39,733 | -€66,094 | -62.5% |
| Operating profit (loss) | 9901 | -€62,091 | €24,582 | +€86,673 | |
| Financial income | 75/76B | €29,842 | €25,914 | -€3,928 | -13.2% |
| Recurring financial income | 75 | €29,842 | €25,914 | -€3,928 | -13.2% |
| Financial charges | 65/66B | €2,604 | €24,228 | +€21,624 | +830% |
| Recurring financial charges | 65 | €2,604 | €24,228 | +€21,624 | +830% |
| Profit (loss) for the period before taxes | 9903 | -€34,853 | €26,268 | +€61,122 | |
| Income taxes | 67/77 | €319 | €1,016 | +€697 | +219% |
| Profit (loss) for the period | 9904 | -€35,172 | €25,253 | +€60,424 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,172 | €25,253 | +€60,424 |
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 30 October 2026 via checked.be.