ADROM: 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.
ADROM
Largest movements
- Tangible fixed assets -€12,107
down €12,107 (-41.0%), from €29,497 to €17,389
of which Leasing and similar rights: -€11,593
- Receivables within one year +€5,863
up €5,863 (+14.9%), from €39,349 to €45,211
of which Other amounts receivable: +€5,486
- Cash +€5,389
up €5,389 (+19.1%), from €28,248 to €33,637
mainly Net result for the year (+€50,140) and Depreciation (+€12,107)
- Profit (loss) carried forward +€25,140
new in 2025: €25,140
- Debts after one year -€18,714
down €18,714 (-17.3%), from €108,281 to €89,567
of which Financial debts: -€18,714
- Accrued charges and deferred income -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Taxes +€3,114
up €3,114 (+34.1%), from €9,123 to €12,237
- Financial income +€1,801
up €1,801 (+257.2%), from €700 to €2,501
- Financial charges -€1,103
down €1,103 (-17.4%), from €6,329 to €5,226
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 | €238,323 | €238,168 | -€155 | -0.1% |
| Fixed assets | 21/28 | €170,027 | €157,919 | -€12,107 | -7.1% |
| Tangible fixed assets | 22/27 | €29,497 | €17,389 | -€12,107 | -41.0% |
| Plant, machinery and equipment | 23 | €173 | - | -€173 | |
| Furniture and vehicles | 24 | €341 | - | -€341 | |
| Leasing and similar rights | 25 | €28,982 | €17,389 | -€11,593 | -40.0% |
| Financial fixed assets | 28 | €140,530 | €140,530 | = | 0.0% |
| Current assets | 29/58 | €68,297 | €80,249 | +€11,952 | +17.5% |
| Amounts receivable within one year | 40/41 | €39,349 | €45,211 | +€5,863 | +14.9% |
| Trade receivables | 40 | €15,513 | €15,890 | +€377 | +2.4% |
| Other amounts receivable | 41 | €23,836 | €29,322 | +€5,486 | +23.0% |
| Cash at bank and in hand | 54/58 | €28,248 | €33,637 | +€5,389 | +19.1% |
| Deferred charges and accrued income | 490/1 | €700 | €1,400 | +€700 | +100.0% |
| Total equity and liabilities | 10/49 | €238,323 | €238,168 | -€155 | -0.1% |
| Equity | 10/15 | €87,413 | €112,553 | +€25,140 | +28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,813 | €68,813 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,953 | €66,953 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €25,140 | +€25,140 | |
| Amounts payable | 17/49 | €150,910 | €125,615 | -€25,295 | -16.8% |
| Amounts payable after more than one year | 17 | €108,281 | €89,567 | -€18,714 | -17.3% |
| Financial debts | 170/4 | €45,281 | €26,567 | -€18,714 | -41.3% |
| Other amounts payable | 178/9 | €63,000 | €63,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,629 | €11,048 | -€1,581 | -12.5% |
| Trade debts | 44 | €1,080 | - | -€1,080 | |
| Suppliers | 440/4 | €1,080 | - | -€1,080 | |
| Taxes, remuneration and social security | 45 | €11,550 | €11,048 | -€502 | -4.3% |
| Taxes | 450/3 | €11,550 | €11,048 | -€502 | -4.3% |
| Accrued charges and deferred income | 492/3 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,221 | €12,107 | -€114 | -0.9% |
| Other operating charges | 640/8 | €2,222 | €2,705 | +€483 | +21.8% |
| Gross operating margin | 9900 | €79,490 | €79,915 | +€424 | +0.5% |
| Operating profit (loss) | 9901 | €65,048 | €65,102 | +€54 | +0.1% |
| Financial income | 75/76B | €700 | €2,501 | +€1,801 | +257.2% |
| Recurring financial income | 75 | €700 | €2,501 | +€1,801 | +257.2% |
| Financial charges | 65/66B | €6,329 | €5,226 | -€1,103 | -17.4% |
| Recurring financial charges | 65 | €6,329 | €5,226 | -€1,103 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €59,419 | €62,377 | +€2,958 | +5.0% |
| Income taxes | 67/77 | €9,123 | €12,237 | +€3,114 | +34.1% |
| Profit (loss) for the period | 9904 | €50,296 | €50,140 | -€156 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,296 | €50,140 | -€156 | -0.3% |
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 10 October 2026 via checked.be.