ADOW Compta: 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.
ADOW Compta
Largest movements
- Tangible fixed assets -€34,108
down €34,108 (-5.9%), from €580,727 to €546,620
of which Land and buildings: -€27,332
- Cash -€11,877
down €11,877 (-20.8%), from €57,168 to €45,291
mainly Debts after one year (-€33,083) and Other debts (-€15,996)
- Receivables within one year +€6,459
up €6,459 (+433%), from €1,492 to €7,951
of which Trade receivables: +€6,051
- Debts after one year -€33,083
down €33,083 (-7.4%), from €448,857 to €415,775
- Other debts -€15,996
down €15,996 (-19.9%), from €80,246 to €64,250
- Profit (loss) carried forward +€12,824
up €12,824 (+22.5%), from €57,051 to €69,875
- Gross operating margin -€37,070
down €37,070 (-36.4%), from €101,899 to €64,829
- Taxes -€7,740
down €7,740 (-58.6%), from €13,219 to €5,479
- Other operating charges -€1,340
down €1,340 (-28.7%), from €4,676 to €3,336
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 | €639,902 | €603,939 | -€35,963 | -5.6% |
| Fixed assets | 21/28 | €580,727 | €550,028 | -€30,699 | -5.3% |
| Intangible fixed assets | 21 | - | €3,408 | +€3,408 | |
| Tangible fixed assets | 22/27 | €580,727 | €546,620 | -€34,108 | -5.9% |
| Land and buildings | 22 | €546,646 | €519,314 | -€27,332 | -5.0% |
| Plant, machinery and equipment | 23 | - | €2,054 | +€2,054 | |
| Furniture and vehicles | 24 | €34,081 | €25,251 | -€8,830 | -25.9% |
| Current assets | 29/58 | €59,175 | €53,911 | -€5,263 | -8.9% |
| Amounts receivable within one year | 40/41 | €1,492 | €7,951 | +€6,459 | +433% |
| Trade receivables | 40 | €1,492 | €7,543 | +€6,051 | +406% |
| Other amounts receivable | 41 | - | €408 | +€408 | |
| Cash at bank and in hand | 54/58 | €57,168 | €45,291 | -€11,877 | -20.8% |
| Deferred charges and accrued income | 490/1 | €514 | €669 | +€154 | +30.0% |
| Total equity and liabilities | 10/49 | €639,902 | €603,939 | -€35,963 | -5.6% |
| Equity | 10/15 | €64,799 | €77,624 | +€12,824 | +19.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,548 | €1,548 | = | 0.0% |
| Distributable reserves | 133 | €1,548 | €1,548 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,051 | €69,875 | +€12,824 | +22.5% |
| Amounts payable | 17/49 | €575,103 | €526,316 | -€48,787 | -8.5% |
| Amounts payable after more than one year | 17 | €448,857 | €415,775 | -€33,083 | -7.4% |
| Financial debts | 170/4 | €448,857 | €415,775 | -€33,083 | -7.4% |
| Amounts payable within one year | 42/48 | €126,245 | €110,541 | -€15,704 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €35,785 | €33,083 | -€2,703 | -7.6% |
| Trade debts | 44 | €998 | €3,685 | +€2,688 | +269% |
| Suppliers | 440/4 | €998 | €3,685 | +€2,688 | +269% |
| Taxes, remuneration and social security | 45 | €9,217 | €9,524 | +€307 | +3.3% |
| Taxes | 450/3 | €8,771 | €9,524 | +€753 | +8.6% |
| Remuneration and social security | 454/9 | €446 | - | -€446 | |
| Other amounts payable | 47/48 | €80,246 | €64,250 | -€15,996 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,461 | €36,362 | -€99 | -0.3% |
| Other operating charges | 640/8 | €4,676 | €3,336 | -€1,340 | -28.7% |
| Gross operating margin | 9900 | €101,899 | €64,829 | -€37,070 | -36.4% |
| Operating profit (loss) | 9901 | €60,762 | €25,131 | -€35,631 | -58.6% |
| Financial income | 75/76B | €366 | €313 | -€53 | -14.5% |
| Recurring financial income | 75 | €366 | €313 | -€53 | -14.5% |
| Financial charges | 65/66B | €9,463 | €8,515 | -€948 | -10.0% |
| Recurring financial charges | 65 | €9,463 | €8,515 | -€948 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €51,665 | €16,929 | -€34,736 | -67.2% |
| Income taxes | 67/77 | €13,219 | €5,479 | -€7,740 | -58.6% |
| Profit (loss) for the period | 9904 | €38,447 | €11,451 | -€26,996 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,447 | €11,451 | -€26,996 | -70.2% |
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 16 October 2026 via checked.be.