ADYANA: 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.
ADYANA
Largest movements
- Cash -€44,565
down €44,565 (-93.6%), from €47,611 to €3,045
mainly Deferred charges and accrued income (-€40,408) and Trade debts (-€37,414)
- Deferred charges and accrued income +€40,408
up €40,408 (+4,136%), from €977 to €41,385
- Receivables within one year -€39,177
down €39,177 (-31.0%), from €126,496 to €87,319
of which Trade receivables: -€21,287
- Tangible fixed assets -€10,266
down €10,266 (-38.6%), from €26,586 to €16,320
of which Furniture and vehicles: -€9,230
- Trade debts -€37,414
down €37,414 (-40.0%), from €93,565 to €56,152
of which Bills of exchange payable: -€32,656
- Tax, wage and social debts -€15,933
down €15,933 (-50.5%), from €31,559 to €15,626
of which Remuneration and social security: -€19,224
- Gross operating margin -€57,356
down €57,356 (-82.9%), from €69,162 to €11,806
- Taxes -€11,883
down €11,883 (-96.3%), from €12,335 to €451
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 | €201,695 | €149,049 | -€52,646 | -26.1% |
| Fixed assets | 21/28 | €26,611 | €16,345 | -€10,266 | -38.6% |
| Tangible fixed assets | 22/27 | €26,586 | €16,320 | -€10,266 | -38.6% |
| Plant, machinery and equipment | 23 | €1,036 | - | -€1,036 | |
| Furniture and vehicles | 24 | €25,549 | €16,320 | -€9,230 | -36.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €175,084 | €132,704 | -€42,380 | -24.2% |
| Stocks and contracts in progress | 3 | - | €955 | +€955 | |
| Stocks | 30/36 | - | €955 | +€955 | |
| Amounts receivable within one year | 40/41 | €126,496 | €87,319 | -€39,177 | -31.0% |
| Trade receivables | 40 | €94,332 | €73,045 | -€21,287 | -22.6% |
| Other amounts receivable | 41 | €32,164 | €14,274 | -€17,890 | -55.6% |
| Cash at bank and in hand | 54/58 | €47,611 | €3,045 | -€44,565 | -93.6% |
| Deferred charges and accrued income | 490/1 | €977 | €41,385 | +€40,408 | +4,136% |
| Total equity and liabilities | 10/49 | €201,695 | €149,049 | -€52,646 | -26.1% |
| Equity | 10/15 | €76,571 | €77,231 | +€660 | +0.9% |
| Contributions | 10/11 | €7,405 | €7,405 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €67,306 | €67,966 | +€660 | +1.0% |
| Amounts payable | 17/49 | €125,124 | €71,818 | -€53,306 | -42.6% |
| Amounts payable within one year | 42/48 | €125,124 | €71,818 | -€53,306 | -42.6% |
| Trade debts | 44 | €93,565 | €56,152 | -€37,414 | -40.0% |
| Suppliers | 440/4 | €15,986 | €11,228 | -€4,758 | -29.8% |
| Bills of exchange payable | 441 | €77,580 | €44,924 | -€32,656 | -42.1% |
| Taxes, remuneration and social security | 45 | €31,559 | €15,626 | -€15,933 | -50.5% |
| Taxes | 450/3 | €12,335 | €15,626 | +€3,291 | +26.7% |
| Remuneration and social security | 454/9 | €19,224 | - | -€19,224 | |
| Other amounts payable | 47/48 | - | €40 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,558 | €10,266 | -€292 | -2.8% |
| Other operating charges | 640/8 | €927 | €252 | -€675 | -72.8% |
| Gross operating margin | 9900 | €69,162 | €11,806 | -€57,356 | -82.9% |
| Operating profit (loss) | 9901 | €57,677 | €1,288 | -€56,389 | -97.8% |
| Financial income | 75/76B | €7 | €1 | -€6 | -92.3% |
| Recurring financial income | 75 | €7 | €1 | -€6 | -92.3% |
| Financial charges | 65/66B | €509 | €177 | -€332 | -65.2% |
| Recurring financial charges | 65 | €509 | €177 | -€332 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €57,174 | €1,112 | -€56,063 | -98.1% |
| Income taxes | 67/77 | €12,335 | €451 | -€11,883 | -96.3% |
| Profit (loss) for the period | 9904 | €44,839 | €660 | -€44,179 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,839 | €660 | -€44,179 | -98.5% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.