ADYOSA: 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.
ADYOSA
Largest movements
- Cash +€44,334
up €44,334 (+59.4%), from €74,575 to €118,908
mainly Net result for the year (+€69,755) and Receivables within one year (+€33,275)
- Receivables within one year -€33,275
down €33,275 (-88.0%), from €37,801 to €4,525
of which Trade receivables: -€20,134
- Tangible fixed assets -€5,179
down €5,179 (-3.2%), from €162,490 to €157,312
of which Land and buildings: -€8,458
- Profit (loss) carried forward +€69,755
up €69,755 (+701.3%), from €9,947 to €79,702
- Other debts -€52,564
down €52,564 (-63.0%), from €83,500 to €30,936
- Debts after one year -€6,641
down €6,641 (-4.3%), from €155,410 to €148,769
of which Financial debts: -€6,641
- Gross operating margin -€38,405
down €38,405 (-26.0%), from €147,668 to €109,263
- Depreciation -€17,556
down €17,556 (-62.7%), from €27,981 to €10,425
- Taxes -€4,367
down €4,367 (-14.6%), from €29,842 to €25,475
- Financial income +€2,532
up €2,532 (+394.6%), from €642 to €3,174
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,663 | €386,748 | +€9,085 | +2.4% |
| Fixed assets | 21/28 | €165,190 | €160,012 | -€5,179 | -3.1% |
| Tangible fixed assets | 22/27 | €162,490 | €157,312 | -€5,179 | -3.2% |
| Land and buildings | 22 | €159,258 | €150,800 | -€8,458 | -5.3% |
| Furniture and vehicles | 24 | €3,232 | €6,512 | +€3,280 | +101.5% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €212,473 | €226,737 | +€14,264 | +6.7% |
| Amounts receivable after more than one year | 29 | €97,375 | €97,375 | = | 0.0% |
| Other amounts receivable | 291 | €97,375 | €97,375 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,801 | €4,525 | -€33,275 | -88.0% |
| Trade receivables | 40 | €20,134 | - | -€20,134 | |
| Other amounts receivable | 41 | €17,666 | €4,525 | -€13,141 | -74.4% |
| Cash at bank and in hand | 54/58 | €74,575 | €118,908 | +€44,334 | +59.4% |
| Deferred charges and accrued income | 490/1 | €2,723 | €5,928 | +€3,205 | +117.7% |
| Total equity and liabilities | 10/49 | €377,663 | €386,748 | +€9,085 | +2.4% |
| Equity | 10/15 | €120,947 | €190,702 | +€69,755 | +57.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €109,000 | €109,000 | = | 0.0% |
| Distributable reserves | 133 | €109,000 | €109,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,947 | €79,702 | +€69,755 | +701.3% |
| Amounts payable | 17/49 | €256,717 | €196,047 | -€60,670 | -23.6% |
| Amounts payable after more than one year | 17 | €155,410 | €148,769 | -€6,641 | -4.3% |
| Financial debts | 170/4 | €154,310 | €147,669 | -€6,641 | -4.3% |
| Other amounts payable | 178/9 | €1,100 | €1,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,306 | €46,737 | -€54,569 | -53.9% |
| Current portion of amounts payable after more than one year | 42 | €6,422 | €6,641 | +€219 | +3.4% |
| Trade debts | 44 | €7,204 | €4,502 | -€2,702 | -37.5% |
| Suppliers | 440/4 | €7,204 | €4,502 | -€2,702 | -37.5% |
| Taxes, remuneration and social security | 45 | €4,181 | €4,658 | +€477 | +11.4% |
| Taxes | 450/3 | €4,181 | €4,658 | +€477 | +11.4% |
| Other amounts payable | 47/48 | €83,500 | €30,936 | -€52,564 | -63.0% |
| Accrued charges and deferred income | 492/3 | - | €540 | +€540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,981 | €10,425 | -€17,556 | -62.7% |
| Other operating charges | 640/8 | €1,479 | €1,024 | -€456 | -30.8% |
| Gross operating margin | 9900 | €147,668 | €109,263 | -€38,405 | -26.0% |
| Operating profit (loss) | 9901 | €118,208 | €97,815 | -€20,394 | -17.3% |
| Financial income | 75/76B | €642 | €3,174 | +€2,532 | +394.6% |
| Recurring financial income | 75 | €642 | €3,174 | +€2,532 | +394.6% |
| Financial charges | 65/66B | €5,397 | €5,759 | +€362 | +6.7% |
| Recurring financial charges | 65 | €5,397 | €5,759 | +€362 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €113,453 | €95,230 | -€18,224 | -16.1% |
| Income taxes | 67/77 | €29,842 | €25,475 | -€4,367 | -14.6% |
| Profit (loss) for the period | 9904 | €83,611 | €69,755 | -€13,856 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,611 | €69,755 | -€13,856 | -16.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.