ADRIA Tec: 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.
What changed
ADRIA Tec
NACE 46.630, Wholesale trade
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · €1.5m+€124,073
Equity
€8.7m
2024 · €8.4m+€335,611
Cash
€1.7m
2024 · €1.3m+€388,954
Balance sheet total
€12.4m
2024 · €13.5m-€1.1m
Largest movements
Assets
- Receivables within one year -€907,570
down €907,570 (-11.7%), from €7.8m to €6.9m
of which Other amounts receivable: -€792,657
- Cash +€388,954
up €388,954 (+29.1%), from €1.3m to €1.7m
mainly Net result for the year (+€1.6m) and Receivables within one year (+€907,570)
- Tangible fixed assets -€238,756
down €238,756 (-9.0%), from €2.7m to €2.4m
of which Plant, machinery and equipment: -€197,960
- Stocks and contracts -€212,775
down €212,775 (-13.4%), from €1.6m to €1.4m
Equity and liabilities
- Other debts -€700,000
down €700,000 (-35.0%), from €2.0m to €1.3m
- Trade debts -€560,722
down €560,722 (-41.2%), from €1.4m to €800,531
- Profit (loss) carried forward +€335,611
up €335,611 (+1292.9%), from €25,957 to €361,568
- Current portion of long-term debt -€159,855
down €159,855 (-26.2%), from €609,515 to €449,660
Income statement
- Turnover +€624,478
up €624,478 (+7.1%), from €8.7m to €9.4m
- Goods and materials +€330,488
up €330,488 (+17.2%), from €1.9m to €2.2m
of which Purchases: +€195,729
- Taxes +€117,040
up €117,040 (+23.2%), from €504,229 to €621,269
- Services and other goods +€113,963
up €113,963 (+7.9%), from €1.4m to €1.6m
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.
Result 2024
€1.5m
Turnover
+€624,478
Other operating income
-€1,241
Goods and materials
-€330,488
Services and other goods
-€113,963
Staff costs
+€17,486
Depreciation
+€83,071
Write-downs
+€14,003
Other operating charges
-€5,509
Financial income
-€42,775
Financial charges
-€3,949
Taxes
-€117,040
Result 2025
€1.6m
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.
From operations
+€2.3m
Investment
-€487,077
Financing
-€1.5m
Cash 2024
€1.3m
From operations (derived)
+€2.3m
Net result for the year
+€1.6m
Depreciation
+€823,033
Stocks and contracts
+€212,775
Receivables within one year
+€907,570
Deferred charges and accrued income
-€14,658
Trade debts
-€560,722
Tax, wage and social debts
+€44,150
Other debts
-€700,000
Investment (derived)
-€487,077
Investment in fixed assets (net)
-€487,077
Financing
-€1.5m
Debts after one year
-€11,872
Current portion of long-term debt
-€159,855
Contributions, distributions and other
-€1.3m
Cash 2025
€1.7m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,494,933 | €12,442,244 | -€1.1m | -7.8% |
| Fixed assets | 21/28 | €2,764,020 | €2,428,064 | -€335,956 | -12.2% |
| Tangible fixed assets | 22/27 | €2,661,996 | €2,423,240 | -€238,756 | -9.0% |
| Land and buildings | 22 | €493,957 | €455,453 | -€38,504 | -7.8% |
| Plant, machinery and equipment | 23 | €2,134,831 | €1,936,871 | -€197,960 | -9.3% |
| Furniture and vehicles | 24 | €33,208 | €30,916 | -€2,292 | -6.9% |
| Financial fixed assets | 28 | €102,024 | €4,824 | -€97,200 | -95.3% |
| Other financial fixed assets | 284/8 | €102,024 | €4,824 | -€97,200 | -95.3% |
| Amounts receivable and cash guarantees | 285/8 | €102,024 | €4,824 | -€97,200 | -95.3% |
| Current assets | 29/58 | €10,730,913 | €10,014,180 | -€716,733 | -6.7% |
| Stocks and contracts in progress | 3 | €1,584,516 | €1,371,741 | -€212,775 | -13.4% |
| Stocks | 30/36 | €1,584,516 | €1,371,741 | -€212,775 | -13.4% |
| Goods purchased for resale | 34 | €1,584,516 | €1,371,741 | -€212,775 | -13.4% |
| Amounts receivable within one year | 40/41 | €7,767,138 | €6,859,568 | -€907,570 | -11.7% |
| Trade receivables | 40 | €2,186,118 | €2,071,205 | -€114,913 | -5.3% |
| Other amounts receivable | 41 | €5,581,019 | €4,788,363 | -€792,657 | -14.2% |
| Cash at bank and in hand | 54/58 | €1,336,230 | €1,725,183 | +€388,954 | +29.1% |
| Deferred charges and accrued income | 490/1 | €43,030 | €57,688 | +€14,658 | +34.1% |
| Total equity and liabilities | 10/49 | €13,494,933 | €12,442,244 | -€1.1m | -7.8% |
| Equity | 10/15 | €8,376,430 | €8,712,041 | +€335,611 | +4.0% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Capital | 10 | €1,000,000 | €1,000,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €7,350,473 | €7,350,473 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €205,550 | €205,550 | = | 0.0% |
| Distributable reserves | 133 | €7,044,923 | €7,044,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,957 | €361,568 | +€335,611 | +1292.9% |
| Amounts payable | 17/49 | €5,118,503 | €3,730,203 | -€1.4m | -27.1% |
| Amounts payable after more than one year | 17 | €474,006 | €462,134 | -€11,872 | -2.5% |
| Financial debts | 170/4 | €474,006 | €462,134 | -€11,872 | -2.5% |
| Leasing and similar obligations | 172 | €474,006 | €462,134 | -€11,872 | -2.5% |
| Amounts payable within one year | 42/48 | €4,644,496 | €3,268,069 | -€1.4m | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €609,515 | €449,660 | -€159,855 | -26.2% |
| Trade debts | 44 | €1,361,254 | €800,531 | -€560,722 | -41.2% |
| Suppliers | 440/4 | €1,361,254 | €800,531 | -€560,722 | -41.2% |
| Taxes, remuneration and social security | 45 | €673,728 | €717,878 | +€44,150 | +6.6% |
| Taxes | 450/3 | €8,343 | €108,844 | +€100,501 | +1204.6% |
| Remuneration and social security | 454/9 | €665,385 | €609,034 | -€56,351 | -8.5% |
| Other amounts payable | 47/48 | €2,000,000 | €1,300,000 | -€700,000 | -35.0% |
| Operating income | 70/76A | €8,765,450 | €9,388,686 | +€623,237 | +7.1% |
| Turnover | 70 | €8,749,403 | €9,373,881 | +€624,478 | +7.1% |
| Other operating income | 74 | €16,046 | €14,805 | -€1,241 | -7.7% |
| Operating charges | 60/66A | €6,917,545 | €7,252,946 | +€335,401 | +4.8% |
| Goods for resale, raw materials and consumables | 60 | €1,916,181 | €2,246,669 | +€330,488 | +17.2% |
| Purchases | 600/8 | €1,838,166 | €2,033,895 | +€195,729 | +10.6% |
| Change in stocks: decrease (increase) | 609 | €78,015 | €212,775 | +€134,760 | +172.7% |
| Services and other goods | 61 | €1,444,441 | €1,558,404 | +€113,963 | +7.9% |
| Remuneration, social security and pensions | 62 | €2,558,658 | €2,541,172 | -€17,486 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €906,103 | €823,033 | -€83,071 | -9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50,291 | €36,288 | -€14,003 | -27.8% |
| Other operating charges | 640/8 | €41,870 | €47,379 | +€5,509 | +13.2% |
| Operating profit (loss) | 9901 | €1,847,905 | €2,135,741 | +€287,836 | +15.6% |
| Financial income | 75/76B | €192,491 | €149,717 | -€42,775 | -22.2% |
| Recurring financial income | 75 | €179,068 | €134,076 | -€44,992 | -25.1% |
| Income from current assets | 751 | €173,998 | €133,183 | -€40,814 | -23.5% |
| Other financial income | 752/9 | €5,071 | €893 | -€4,178 | -82.4% |
| Non-recurring financial income | 76B | €13,423 | €15,641 | +€2,217 | +16.5% |
| Financial charges | 65/66B | €24,520 | €28,469 | +€3,949 | +16.1% |
| Recurring financial charges | 65 | €24,120 | €28,019 | +€3,899 | +16.2% |
| Debt charges | 650 | €24,120 | €28,019 | +€3,899 | +16.2% |
| Non-recurring financial charges | 66B | €400 | €450 | +€50 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €2,015,876 | €2,256,988 | +€241,112 | +12.0% |
| Income taxes | 67/77 | €504,229 | €621,269 | +€117,040 | +23.2% |
| Taxes | 670/3 | €504,229 | €621,269 | +€117,040 | +23.2% |
| Profit (loss) for the period | 9904 | €1,511,647 | €1,635,720 | +€124,073 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,511,647 | €1,635,720 | +€124,073 | +8.2% |
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 3 October 2026 via checked.be.