ADR CONSEILS: 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.
ADR CONSEILS
Largest movements
- Receivables within one year +€6,276
up €6,276 (+3,138%), from €200 to €6,476
of which Trade receivables: +€6,015
- Deferred charges and accrued income -€840
no longer reported in 2025 (was €840)
- Cash -€118
down €118 (-35.4%), from €334 to €216
mainly Receivables within one year (-€6,276) and Other debts (-€253)
- Tax, wage and social debts +€3,808
up €3,808 (+410%), from €928 to €4,737
- Profit (loss) carried forward +€1,741
up €1,741, from -€1,287 to €455
- Other debts -€253
no longer reported in 2025 (was €253)
- Trade debts +€87
up €87 (+41.0%), from €213 to €300
- Gross operating margin +€4,591
up €4,591 (+400%), from €1,148 to €5,739
- Taxes +€1,942
up €1,942 (+143%), from €1,360 to €3,302
- Depreciation -€216
no longer reported in 2025 (was €216)
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 | €2,174 | €7,492 | +€5,317 | +245% |
| Fixed assets | 21/28 | €800 | €800 | = | 0.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €1,374 | €6,692 | +€5,317 | +387% |
| Amounts receivable within one year | 40/41 | €200 | €6,476 | +€6,276 | +3,138% |
| Trade receivables | 40 | €200 | €6,215 | +€6,015 | +3,008% |
| Other amounts receivable | 41 | - | €261 | +€261 | |
| Cash at bank and in hand | 54/58 | €334 | €216 | -€118 | -35.4% |
| Deferred charges and accrued income | 490/1 | €840 | - | -€840 | |
| Total equity and liabilities | 10/49 | €2,174 | €7,492 | +€5,317 | +245% |
| Equity | 10/15 | €713 | €2,455 | +€1,741 | +244% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,287 | €455 | +€1,741 | |
| Amounts payable | 17/49 | €1,461 | €5,037 | +€3,576 | +245% |
| Amounts payable within one year | 42/48 | €1,394 | €5,037 | +€3,643 | +261% |
| Trade debts | 44 | €213 | €300 | +€87 | +41.0% |
| Suppliers | 440/4 | €213 | €300 | +€87 | +41.0% |
| Taxes, remuneration and social security | 45 | €928 | €4,737 | +€3,808 | +410% |
| Taxes | 450/3 | €928 | €4,737 | +€3,808 | +410% |
| Other amounts payable | 47/48 | €253 | - | -€253 | |
| Accrued charges and deferred income | 492/3 | €67 | - | -€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | - | -€216 | |
| Other operating charges | 640/8 | €448 | €447 | -€2 | -0.4% |
| Gross operating margin | 9900 | €1,148 | €5,739 | +€4,591 | +400% |
| Operating profit (loss) | 9901 | €484 | €5,293 | +€4,809 | +995% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €273 | €250 | -€24 | -8.6% |
| Recurring financial charges | 65 | €273 | €250 | -€24 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €210 | €5,043 | +€4,833 | +2,301% |
| Income taxes | 67/77 | €1,360 | €3,302 | +€1,942 | +143% |
| Profit (loss) for the period | 9904 | -€1,150 | €1,741 | +€2,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,150 | €1,741 | +€2,891 |
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 13 October 2026 via checked.be.