ADPS: 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.
ADPS
Largest movements
- Receivables within one year +€18,162
up €18,162 (+18.1%), from €100,067 to €118,228
of which Other amounts receivable: +€38,722
- Tangible fixed assets -€2,302
down €2,302 (-39.9%), from €5,773 to €3,470
of which Furniture and vehicles: -€1,990
- Deferred charges and accrued income -€1,417
down €1,417 (-100.0%), from €1,417 to €0
- Reserves +€18,451
up €18,451 (+26.2%), from €70,320 to €88,771
- Trade debts -€12,532
down €12,532 (-50.4%), from €24,874 to €12,342
- Tax, wage and social debts +€8,775
up €8,775 (+89.0%), from €9,864 to €18,639
- Financial charges -€2,198
down €2,198 (-53.1%), from €4,142 to €1,944
- Taxes +€1,467
up €1,467 (+17.7%), from €8,293 to €9,760
- Financial income +€1,030
up €1,030 (+30.9%), from €3,328 to €4,358
- Other operating charges -€689
down €689 (-100.0%), from €689 to €0
- Gross operating margin -€376
down €376 (-1.3%), from €28,475 to €28,100
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 | €108,058 | €122,752 | +€14,694 | +13.6% |
| Fixed assets | 21/28 | €6,573 | €4,270 | -€2,302 | -35.0% |
| Tangible fixed assets | 22/27 | €5,773 | €3,470 | -€2,302 | -39.9% |
| Plant, machinery and equipment | 23 | €1,250 | €937 | -€312 | -25.0% |
| Furniture and vehicles | 24 | €4,523 | €2,533 | -€1,990 | -44.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €101,486 | €118,482 | +€16,996 | +16.7% |
| Amounts receivable within one year | 40/41 | €100,067 | €118,228 | +€18,162 | +18.1% |
| Trade receivables | 40 | €29,210 | €8,649 | -€20,560 | -70.4% |
| Other amounts receivable | 41 | €70,857 | €109,579 | +€38,722 | +54.6% |
| Cash at bank and in hand | 54/58 | €2 | €254 | +€252 | +13114.6% |
| Deferred charges and accrued income | 490/1 | €1,417 | €0 | -€1,417 | -100.0% |
| Total equity and liabilities | 10/49 | €108,058 | €122,752 | +€14,694 | +13.6% |
| Equity | 10/15 | €73,320 | €91,771 | +€18,451 | +25.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €70,320 | €88,771 | +€18,451 | +26.2% |
| Distributable reserves | 133 | €70,320 | €88,771 | +€18,451 | +26.2% |
| Amounts payable | 17/49 | €34,738 | €30,981 | -€3,757 | -10.8% |
| Amounts payable within one year | 42/48 | €34,738 | €30,981 | -€3,757 | -10.8% |
| Trade debts | 44 | €24,874 | €12,342 | -€12,532 | -50.4% |
| Suppliers | 440/4 | €24,874 | €12,342 | -€12,532 | -50.4% |
| Taxes, remuneration and social security | 45 | €9,864 | €18,639 | +€8,775 | +89.0% |
| Taxes | 450/3 | €9,864 | €18,639 | +€8,775 | +89.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €374 | €0 | -€374 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,302 | €2,302 | = | 0.0% |
| Other operating charges | 640/8 | €689 | €0 | -€689 | -100.0% |
| Gross operating margin | 9900 | €28,475 | €28,100 | -€376 | -1.3% |
| Operating profit (loss) | 9901 | €25,484 | €25,797 | +€314 | +1.2% |
| Financial income | 75/76B | €3,328 | €4,358 | +€1,030 | +30.9% |
| Recurring financial income | 75 | €3,328 | €4,358 | +€1,030 | +30.9% |
| Financial charges | 65/66B | €4,142 | €1,944 | -€2,198 | -53.1% |
| Recurring financial charges | 65 | €4,142 | €1,944 | -€2,198 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €24,670 | €28,211 | +€3,541 | +14.4% |
| Income taxes | 67/77 | €8,293 | €9,760 | +€1,467 | +17.7% |
| Profit (loss) for the period | 9904 | €16,376 | €18,451 | +€2,075 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,376 | €18,451 | +€2,075 | +12.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.