ADM EVRARD: 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.
ADM EVRARD
Largest movements
- Receivables within one year +€3,548
up €3,548 (+56.5%), from €6,276 to €9,823
of which Other amounts receivable: +€2,248
- Cash +€1,584
up €1,584 (+24.7%), from €6,417 to €8,001
mainly Net result for the year (+€5,247) and Tax, wage and social debts (+€371)
- Deferred charges and accrued income +€515
up €515 (+1,386%), from €37 to €553
- Profit (loss) carried forward +€5,247
up €5,247 (+65.2%), from -€8,043 to -€2,797
- Tax, wage and social debts +€371
up €371 (+131%), from €284 to €655
- Gross operating margin +€7,628
up €7,628, from -€578 to €7,050
- Depreciation -€2,876
no longer reported in 2025 (was €2,876)
- Staff costs +€464
up €464 (+1,297%), from €36 to €500
- Other operating charges +€124
up €124 (+29.2%), from €425 to €548
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 | €12,792 | €18,439 | +€5,647 | +44.1% |
| Fixed assets | 21/28 | €62 | €62 | = | 0.0% |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €12,730 | €18,377 | +€5,647 | +44.4% |
| Amounts receivable within one year | 40/41 | €6,276 | €9,823 | +€3,548 | +56.5% |
| Trade receivables | 40 | - | €1,300 | +€1,300 | |
| Other amounts receivable | 41 | €6,276 | €8,523 | +€2,248 | +35.8% |
| Cash at bank and in hand | 54/58 | €6,417 | €8,001 | +€1,584 | +24.7% |
| Deferred charges and accrued income | 490/1 | €37 | €553 | +€515 | +1,386% |
| Total equity and liabilities | 10/49 | €12,792 | €18,439 | +€5,647 | +44.1% |
| Equity | 10/15 | €12,417 | €17,663 | +€5,247 | +42.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €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% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,043 | -€2,797 | +€5,247 | +65.2% |
| Amounts payable | 17/49 | €375 | €775 | +€400 | +107% |
| Amounts payable within one year | 42/48 | €375 | €775 | +€400 | +107% |
| Trade debts | 44 | €91 | €120 | +€29 | +31.9% |
| Suppliers | 440/4 | €91 | €120 | +€29 | +31.9% |
| Taxes, remuneration and social security | 45 | €284 | €655 | +€371 | +131% |
| Taxes | 450/3 | €284 | €655 | +€371 | +131% |
| Remuneration, social security and pensions | 62 | €36 | €500 | +€464 | +1,297% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,876 | - | -€2,876 | |
| Other operating charges | 640/8 | €425 | €548 | +€124 | +29.2% |
| Gross operating margin | 9900 | -€578 | €7,050 | +€7,628 | |
| Operating profit (loss) | 9901 | -€3,914 | €6,001 | +€9,916 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €755 | €755 | = | 0.0% |
| Recurring financial charges | 65 | €755 | €755 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,669 | €5,247 | +€9,916 | |
| Profit (loss) for the period | 9904 | -€4,669 | €5,247 | +€9,916 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,669 | €5,247 | +€9,916 |
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.