ADP: 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.
ADP
Largest movements
- Tangible fixed assets -€18,760
down €18,760 (-25.4%), from €73,939 to €55,179
- Cash +€1,900
up €1,900 (+5.5%), from €34,797 to €36,697
mainly Depreciation (+€18,760) and Net result for the year (+€3,822)
- Debts after one year -€23,000
down €23,000 (-33.6%), from €68,402 to €45,402
- Profit (loss) carried forward +€3,822
up €3,822 (+61.1%), from -€6,254 to -€2,432
- Tax, wage and social debts +€1,417
up €1,417 (+89.2%), from €1,588 to €3,005
- Gross operating margin +€5,446
up €5,446 (+27.3%), from €19,963 to €25,409
- Other operating charges -€5,264
down €5,264 (-80.5%), from €6,537 to €1,273
- Taxes +€1,198
up €1,198 (+431%), from €278 to €1,476
- Depreciation -€562
down €562 (-2.9%), from €19,322 to €18,760
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 | €108,736 | €91,876 | -€16,860 | -15.5% |
| Fixed assets | 21/28 | €73,939 | €55,179 | -€18,760 | -25.4% |
| Tangible fixed assets | 22/27 | €73,939 | €55,179 | -€18,760 | -25.4% |
| Furniture and vehicles | 24 | €73,939 | €55,179 | -€18,760 | -25.4% |
| Current assets | 29/58 | €34,797 | €36,697 | +€1,900 | +5.5% |
| Cash at bank and in hand | 54/58 | €34,797 | €36,697 | +€1,900 | +5.5% |
| Total equity and liabilities | 10/49 | €108,736 | €91,876 | -€16,860 | -15.5% |
| Equity | 10/15 | -€1,254 | €2,568 | +€3,822 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,254 | -€2,432 | +€3,822 | +61.1% |
| Amounts payable | 17/49 | €109,990 | €89,308 | -€20,682 | -18.8% |
| Amounts payable after more than one year | 17 | €68,402 | €45,402 | -€23,000 | -33.6% |
| Other amounts payable | 178/9 | €68,402 | €45,402 | -€23,000 | -33.6% |
| Amounts payable within one year | 42/48 | €41,588 | €43,906 | +€2,318 | +5.6% |
| Taxes, remuneration and social security | 45 | €1,588 | €3,005 | +€1,417 | +89.2% |
| Taxes | 450/3 | €1,588 | €3,005 | +€1,417 | +89.2% |
| Other amounts payable | 47/48 | €40,000 | €40,901 | +€901 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,322 | €18,760 | -€562 | -2.9% |
| Other operating charges | 640/8 | €6,537 | €1,273 | -€5,264 | -80.5% |
| Gross operating margin | 9900 | €19,963 | €25,409 | +€5,446 | +27.3% |
| Operating profit (loss) | 9901 | -€5,896 | €5,376 | +€11,272 | |
| Financial charges | 65/66B | €80 | €78 | -€2 | -2.5% |
| Recurring financial charges | 65 | €80 | €78 | -€2 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,976 | €5,298 | +€11,274 | |
| Income taxes | 67/77 | €278 | €1,476 | +€1,198 | +431% |
| Profit (loss) for the period | 9904 | -€6,254 | €3,822 | +€10,076 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,254 | €3,822 | +€10,076 |
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 13 October 2026 via checked.be.