ADN LAB: 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.
ADN LAB
Largest movements
- Cash +€68,392
up €68,392 (+384.6%), from €17,781 to €86,173
mainly Net result for the year (+€80,716) and Depreciation (+€27,591)
- Tangible fixed assets -€25,965
down €25,965 (-20.0%), from €129,702 to €103,737
of which Furniture and vehicles: -€25,449
- Receivables within one year +€20,031
up €20,031 (+29.6%), from €67,614 to €87,645
of which Trade receivables: +€20,324
- Profit (loss) carried forward +€80,716
up €80,716 (+120.8%), from €66,838 to €147,554
- Debts after one year -€24,090
down €24,090 (-24.9%), from €96,680 to €72,590
- Tax, wage and social debts +€5,253
up €5,253 (+24.0%), from €21,909 to €27,162
of which Taxes: +€5,253
- Gross operating margin +€44,593
up €44,593 (+48.9%), from €91,233 to €135,826
- Depreciation +€22,637
up €22,637 (+457.0%), from €4,954 to €27,591
- Taxes +€5,253
up €5,253 (+28.4%), from €18,509 to €23,762
- Financial charges +€2,895
up €2,895 (+416.7%), from €695 to €3,590
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 | €215,455 | €277,915 | +€62,460 | +29.0% |
| Fixed assets | 21/28 | €129,702 | €103,737 | -€25,965 | -20.0% |
| Tangible fixed assets | 22/27 | €129,702 | €103,737 | -€25,965 | -20.0% |
| Plant, machinery and equipment | 23 | €2,489 | €1,973 | -€516 | -20.7% |
| Furniture and vehicles | 24 | €127,213 | €101,763 | -€25,449 | -20.0% |
| Current assets | 29/58 | €85,754 | €174,179 | +€88,425 | +103.1% |
| Amounts receivable within one year | 40/41 | €67,614 | €87,645 | +€20,031 | +29.6% |
| Trade receivables | 40 | €67,321 | €87,645 | +€20,324 | +30.2% |
| Other amounts receivable | 41 | €293 | €0 | -€293 | -100.0% |
| Cash at bank and in hand | 54/58 | €17,781 | €86,173 | +€68,392 | +384.6% |
| Deferred charges and accrued income | 490/1 | €359 | €361 | +€2 | +0.5% |
| Total equity and liabilities | 10/49 | €215,455 | €277,915 | +€62,460 | +29.0% |
| Equity | 10/15 | €69,838 | €150,554 | +€80,716 | +115.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,838 | €147,554 | +€80,716 | +120.8% |
| Amounts payable | 17/49 | €145,617 | €127,361 | -€18,256 | -12.5% |
| Amounts payable after more than one year | 17 | €96,680 | €72,590 | -€24,090 | -24.9% |
| Financial debts | 170/4 | €96,680 | €72,590 | -€24,090 | -24.9% |
| Amounts payable within one year | 42/48 | €48,612 | €54,509 | +€5,896 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €25,244 | €26,063 | +€820 | +3.2% |
| Financial debts | 43 | €643 | €438 | -€205 | -31.9% |
| Credit institutions | 430/8 | €643 | €438 | -€205 | -31.9% |
| Trade debts | 44 | €817 | €842 | +€25 | +3.1% |
| Suppliers | 440/4 | €817 | €842 | +€25 | +3.1% |
| Taxes, remuneration and social security | 45 | €21,909 | €27,162 | +€5,253 | +24.0% |
| Taxes | 450/3 | €19,859 | €25,112 | +€5,253 | +26.5% |
| Remuneration and social security | 454/9 | €2,050 | €2,050 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €3 | +€3 | |
| Accrued charges and deferred income | 492/3 | €325 | €263 | -€62 | -19.1% |
| 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 | €4,954 | €27,591 | +€22,637 | +457.0% |
| Other operating charges | 640/8 | €242 | €167 | -€75 | -31.0% |
| Gross operating margin | 9900 | €91,233 | €135,826 | +€44,593 | +48.9% |
| Operating profit (loss) | 9901 | €86,036 | €108,068 | +€22,031 | +25.6% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €695 | €3,590 | +€2,895 | +416.7% |
| Recurring financial charges | 65 | €695 | €3,590 | +€2,895 | +416.7% |
| Profit (loss) for the period before taxes | 9903 | €85,347 | €104,478 | +€19,131 | +22.4% |
| Income taxes | 67/77 | €18,509 | €23,762 | +€5,253 | +28.4% |
| Profit (loss) for the period | 9904 | €66,838 | €80,716 | +€13,878 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,838 | €80,716 | +€13,878 | +20.8% |
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 1 October 2026 via checked.be.