ADM CONSULTANCE: what changed
Two fiscal 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.
ADM CONSULTANCE
Largest movements
- Receivables within one year +€17,753
up €17,753 (+141.2%), from €12,570 to €30,323
of which Trade receivables: +€15,499
- Cash +€17,132
up €17,132 (+110.3%), from €15,528 to €32,660
mainly Net result for the year (+€26,798) and Tax, wage and social debts (+€9,695)
- Financial fixed assets +€1,000
new in 2025: €1,000
- Deferred charges and accrued income -€781
down €781 (-92.5%), from €844 to €64
- Tangible fixed assets +€720
new in 2025: €720
- Reserves +€30,000
new in 2025: €30,000
- Tax, wage and social debts +€9,695
up €9,695 (+71.4%), from €13,570 to €23,265
of which Taxes: +€9,695
- Profit (loss) carried forward -€8,514
down €8,514 (-67.0%), from €12,703 to €4,189
- Other debts +€5,313
new in 2025: €5,313
- Gross operating margin +€12,470
up €12,470 (+47.3%), from €26,368 to €38,838
- Taxes +€4,733
up €4,733 (+126.5%), from €3,740 to €8,472
- Other operating charges -€1,122
down €1,122 (-45.7%), from €2,457 to €1,335
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 | €28,943 | €64,767 | +€35,823 | +123.8% |
| Fixed assets | 21/28 | - | €1,720 | +€1,720 | |
| Tangible fixed assets | 22/27 | - | €720 | +€720 | |
| Furniture and vehicles | 24 | - | €720 | +€720 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €28,943 | €63,047 | +€34,104 | +117.8% |
| Amounts receivable within one year | 40/41 | €12,570 | €30,323 | +€17,753 | +141.2% |
| Trade receivables | 40 | €10,648 | €26,147 | +€15,499 | +145.6% |
| Other amounts receivable | 41 | €1,922 | €4,177 | +€2,254 | +117.3% |
| Cash at bank and in hand | 54/58 | €15,528 | €32,660 | +€17,132 | +110.3% |
| Deferred charges and accrued income | 490/1 | €844 | €64 | -€781 | -92.5% |
| Total equity and liabilities | 10/49 | €28,943 | €64,767 | +€35,823 | +123.8% |
| Equity | 10/15 | €14,703 | €36,189 | +€21,486 | +146.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €12,703 | €4,189 | -€8,514 | -67.0% |
| Amounts payable | 17/49 | €14,240 | €28,578 | +€14,338 | +100.7% |
| Amounts payable within one year | 42/48 | €14,055 | €28,578 | +€14,523 | +103.3% |
| Trade debts | 44 | €485 | €0 | -€485 | -100.0% |
| Suppliers | 440/4 | €485 | €0 | -€485 | -100.0% |
| Taxes, remuneration and social security | 45 | €13,570 | €23,265 | +€9,695 | +71.4% |
| Taxes | 450/3 | €10,620 | €20,315 | +€9,695 | +91.3% |
| Remuneration and social security | 454/9 | €2,950 | €2,950 | = | 0.0% |
| Other amounts payable | 47/48 | - | €5,313 | +€5,313 | |
| Accrued charges and deferred income | 492/3 | €185 | €0 | -€185 | -100.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €280 | +€280 | |
| Other operating charges | 640/8 | €2,457 | €1,335 | -€1,122 | -45.7% |
| Gross operating margin | 9900 | €26,368 | €38,838 | +€12,470 | +47.3% |
| Operating profit (loss) | 9901 | €23,912 | €37,223 | +€13,311 | +55.7% |
| Financial charges | 65/66B | €1,714 | €1,952 | +€239 | +13.9% |
| Recurring financial charges | 65 | €1,714 | €1,952 | +€239 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €22,198 | €35,271 | +€13,073 | +58.9% |
| Income taxes | 67/77 | €3,740 | €8,472 | +€4,733 | +126.5% |
| Profit (loss) for the period | 9904 | €18,458 | €26,798 | +€8,340 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,458 | €26,798 | +€8,340 | +45.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.