ADUNG: 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.
ADUNG
Largest movements
- Receivables within one year +€45,231
up €45,231 (+66.6%), from €67,927 to €113,158
of which Trade receivables: +€35,951
- Cash -€6,665
down €6,665 (-10.6%), from €62,664 to €55,999
mainly Receivables within one year (-€45,231) and Contributions, distributions and other (-€45,000)
- Reserves -€39,500
down €39,500 (-45.7%), from €86,500 to €47,000
- Other debts +€39,085
up €39,085 (+661%), from €5,915 to €45,000
- Trade debts +€31,618
up €31,618 (+117%), from €27,044 to €58,662
- Tax, wage and social debts +€6,145
up €6,145 (+33.4%), from €18,389 to €24,534
of which Taxes: +€10,369
- Gross operating margin -€36,191
down €36,191 (-54.1%), from €66,841 to €30,650
- Staff costs -€17,278
down €17,278 (-50.9%), from €33,956 to €16,678
- Taxes -€4,955
down €4,955 (-60.4%), from €8,199 to €3,244
- Other operating charges -€858
down €858 (-45.6%), from €1,883 to €1,025
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 | €144,720 | €182,122 | +€37,402 | +25.8% |
| Fixed assets | 21/28 | €7,970 | €5,768 | -€2,202 | -27.6% |
| Intangible fixed assets | 21 | €421 | - | -€421 | |
| Tangible fixed assets | 22/27 | €7,549 | €5,768 | -€1,781 | -23.6% |
| Plant, machinery and equipment | 23 | €3,145 | €1,618 | -€1,527 | -48.5% |
| Furniture and vehicles | 24 | €4,404 | €4,150 | -€255 | -5.8% |
| Current assets | 29/58 | €136,750 | €176,354 | +€39,605 | +29.0% |
| Amounts receivable within one year | 40/41 | €67,927 | €113,158 | +€45,231 | +66.6% |
| Trade receivables | 40 | €67,927 | €103,878 | +€35,951 | +52.9% |
| Other amounts receivable | 41 | - | €9,280 | +€9,280 | |
| Current investments | 50/53 | €5,022 | €5,068 | +€45 | +0.9% |
| Cash at bank and in hand | 54/58 | €62,664 | €55,999 | -€6,665 | -10.6% |
| Deferred charges and accrued income | 490/1 | €1,137 | €2,130 | +€993 | +87.4% |
| Total equity and liabilities | 10/49 | €144,720 | €182,122 | +€37,402 | +25.8% |
| Equity | 10/15 | €93,373 | €53,926 | -€39,446 | -42.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,500 | €47,000 | -€39,500 | -45.7% |
| Distributable reserves | 133 | €86,500 | €47,000 | -€39,500 | -45.7% |
| Profit (loss) carried forward | 14 | €673 | €726 | +€54 | +8.0% |
| Amounts payable | 17/49 | €51,347 | €128,196 | +€76,848 | +150% |
| Amounts payable within one year | 42/48 | €51,347 | €128,196 | +€76,848 | +150% |
| Trade debts | 44 | €27,044 | €58,662 | +€31,618 | +117% |
| Suppliers | 440/4 | €27,044 | €58,662 | +€31,618 | +117% |
| Taxes, remuneration and social security | 45 | €18,389 | €24,534 | +€6,145 | +33.4% |
| Taxes | 450/3 | €14,164 | €24,534 | +€10,369 | +73.2% |
| Remuneration and social security | 454/9 | €4,224 | - | -€4,224 | |
| Other amounts payable | 47/48 | €5,915 | €45,000 | +€39,085 | +661% |
| Remuneration, social security and pensions | 62 | €33,956 | €16,678 | -€17,278 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,215 | €3,691 | -€523 | -12.4% |
| Other operating charges | 640/8 | €1,883 | €1,025 | -€858 | -45.6% |
| Gross operating margin | 9900 | €66,841 | €30,650 | -€36,191 | -54.1% |
| Operating profit (loss) | 9901 | €26,787 | €9,255 | -€17,532 | -65.4% |
| Financial income | 75/76B | €92 | €128 | +€36 | +38.9% |
| Recurring financial income | 75 | €92 | €128 | +€36 | +38.9% |
| Financial charges | 65/66B | €620 | €585 | -€35 | -5.6% |
| Recurring financial charges | 65 | €620 | €585 | -€35 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €26,259 | €8,798 | -€17,461 | -66.5% |
| Income taxes | 67/77 | €8,199 | €3,244 | -€4,955 | -60.4% |
| Profit (loss) for the period | 9904 | €18,060 | €5,554 | -€12,506 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,060 | €5,554 | -€12,506 | -69.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.