ADTOM: 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.
ADTOM
Largest movements
- Receivables within one year -€14,378
down €14,378 (-25.9%), from €55,568 to €41,191
of which Trade receivables: -€19,087
- Cash +€8,223
up €8,223 (+18.8%), from €43,651 to €51,873
mainly Net result for the year (+€60,030) and Receivables within one year (+€14,378)
- Tax, wage and social debts -€19,992
down €19,992 (-46.5%), from €43,031 to €23,039
of which Taxes: -€21,602
- Short-term financial debts +€7,088
new in 2025: €7,088
- Profit (loss) carried forward +€5,583
up €5,583 (+11.3%), from €49,549 to €55,131
- Gross operating margin -€9,733
down €9,733 (-10.8%), from €90,373 to €80,639
- Taxes -€1,858
down €1,858 (-10.2%), from €18,250 to €16,392
- Other operating charges -€1,662
down €1,662 (-83.0%), from €2,001 to €339
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 | €100,062 | €93,064 | -€6,998 | -7.0% |
| Fixed assets | 21/28 | €343 | €0 | -€343 | -100.0% |
| Tangible fixed assets | 22/27 | €343 | €0 | -€343 | -100.0% |
| Furniture and vehicles | 24 | €343 | €0 | -€343 | -100.0% |
| Current assets | 29/58 | €99,719 | €93,064 | -€6,655 | -6.7% |
| Amounts receivable within one year | 40/41 | €55,568 | €41,191 | -€14,378 | -25.9% |
| Trade receivables | 40 | €55,568 | €36,482 | -€19,087 | -34.3% |
| Other amounts receivable | 41 | - | €4,709 | +€4,709 | |
| Cash at bank and in hand | 54/58 | €43,651 | €51,873 | +€8,223 | +18.8% |
| Deferred charges and accrued income | 490/1 | €500 | €0 | -€500 | -100.0% |
| Total equity and liabilities | 10/49 | €100,062 | €93,064 | -€6,998 | -7.0% |
| Equity | 10/15 | €53,549 | €59,131 | +€5,583 | +10.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,549 | €55,131 | +€5,583 | +11.3% |
| Amounts payable | 17/49 | €46,514 | €33,933 | -€12,581 | -27.0% |
| Amounts payable within one year | 42/48 | €45,863 | €33,411 | -€12,451 | -27.1% |
| Financial debts | 43 | - | €7,088 | +€7,088 | |
| Other loans | 439 | - | €7,088 | +€7,088 | |
| Trade debts | 44 | €2,832 | €3,284 | +€452 | +16.0% |
| Suppliers | 440/4 | €2,832 | €3,284 | +€452 | +16.0% |
| Taxes, remuneration and social security | 45 | €43,031 | €23,039 | -€19,992 | -46.5% |
| Taxes | 450/3 | €43,031 | €21,429 | -€21,602 | -50.2% |
| Remuneration and social security | 454/9 | €0 | €1,610 | +€1,610 | |
| Accrued charges and deferred income | 492/3 | €651 | €522 | -€129 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €343 | -€64 | -15.8% |
| Other operating charges | 640/8 | €2,001 | €339 | -€1,662 | -83.0% |
| Gross operating margin | 9900 | €90,373 | €80,639 | -€9,733 | -10.8% |
| Operating profit (loss) | 9901 | €87,964 | €79,957 | -€8,007 | -9.1% |
| Financial income | 75/76B | - | €336 | +€336 | |
| Recurring financial income | 75 | - | €336 | +€336 | |
| Financial charges | 65/66B | €4,097 | €3,872 | -€225 | -5.5% |
| Recurring financial charges | 65 | €4,097 | €3,872 | -€225 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €83,868 | €76,422 | -€7,446 | -8.9% |
| Income taxes | 67/77 | €18,250 | €16,392 | -€1,858 | -10.2% |
| Profit (loss) for the period | 9904 | €65,618 | €60,030 | -€5,588 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,618 | €60,030 | -€5,588 | -8.5% |
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 9 October 2026 via checked.be.