Asdiam: 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.
Asdiam
Largest movements
- Current investments +€25,000
up €25,000 (+20.0%), from €125,000 to €150,000
- Cash -€13,411
down €13,411 (-29.8%), from €45,029 to €31,618
mainly Current investments (-€25,000) and Contributions, distributions and other (-€24,600)
- Tangible fixed assets -€5,843
down €5,843 (-4.5%), from €130,405 to €124,562
of which Land and buildings: -€5,843
- Deferred charges and accrued income +€3,486
up €3,486 (+97.9%), from €3,562 to €7,048
- Reserves +€8,218
up €8,218 (+3.3%), from €247,037 to €255,254
of which Distributable reserves: +€8,218
- Trade debts +€7,956
new in 2025: €7,956
- Accrued charges and deferred income -€4,500
down €4,500 (-38.8%), from €11,587 to €7,087
- Gross operating margin -€4,229
down €4,229 (-6.7%), from €63,448 to €59,219
- Financial income +€1,248
up €1,248 (+98.9%), from €1,261 to €2,509
- Taxes -€1,228
down €1,228 (-10.1%), from €12,184 to €10,956
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 | €308,954 | €316,793 | +€7,839 | +2.5% |
| Fixed assets | 21/28 | €133,971 | €128,128 | -€5,843 | -4.4% |
| Tangible fixed assets | 22/27 | €130,405 | €124,562 | -€5,843 | -4.5% |
| Land and buildings | 22 | €130,405 | €124,562 | -€5,843 | -4.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Financial fixed assets | 28 | €3,566 | €3,566 | = | 0.0% |
| Current assets | 29/58 | €174,984 | €188,665 | +€13,681 | +7.8% |
| Amounts receivable within one year | 40/41 | €1,393 | - | -€1,393 | |
| Other amounts receivable | 41 | €1,393 | - | -€1,393 | |
| Current investments | 50/53 | €125,000 | €150,000 | +€25,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €45,029 | €31,618 | -€13,411 | -29.8% |
| Deferred charges and accrued income | 490/1 | €3,562 | €7,048 | +€3,486 | +97.9% |
| Total equity and liabilities | 10/49 | €308,954 | €316,793 | +€7,839 | +2.5% |
| Equity | 10/15 | €265,629 | €273,846 | +€8,218 | +3.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €247,037 | €255,254 | +€8,218 | +3.3% |
| Non-distributable reserves | 130/1 | €2,861 | €2,861 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,002 | €1,002 | = | 0.0% |
| Distributable reserves | 133 | €244,175 | €252,393 | +€8,218 | +3.4% |
| Amounts payable | 17/49 | €43,326 | €42,947 | -€379 | -0.9% |
| Amounts payable after more than one year | 17 | €900 | €900 | = | 0.0% |
| Other amounts payable | 178/9 | €900 | €900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,838 | €34,960 | +€4,121 | +13.4% |
| Trade debts | 44 | - | €7,956 | +€7,956 | |
| Suppliers | 440/4 | - | €7,956 | +€7,956 | |
| Taxes, remuneration and social security | 45 | €4,838 | €2,204 | -€2,635 | -54.5% |
| Taxes | 450/3 | €4,838 | €2,204 | -€2,635 | -54.5% |
| Other amounts payable | 47/48 | €26,000 | €24,800 | -€1,200 | -4.6% |
| Accrued charges and deferred income | 492/3 | €11,587 | €7,087 | -€4,500 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,842 | €5,843 | +€1 | 0.0% |
| Other operating charges | 640/8 | €11,426 | €11,898 | +€472 | +4.1% |
| Gross operating margin | 9900 | €63,448 | €59,219 | -€4,229 | -6.7% |
| Operating profit (loss) | 9901 | €46,180 | €41,478 | -€4,702 | -10.2% |
| Financial income | 75/76B | €1,261 | €2,509 | +€1,248 | +98.9% |
| Recurring financial income | 75 | €1,261 | €2,509 | +€1,248 | +98.9% |
| Financial charges | 65/66B | €266 | €213 | -€53 | -19.8% |
| Recurring financial charges | 65 | €266 | €213 | -€53 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €47,175 | €43,774 | -€3,401 | -7.2% |
| Income taxes | 67/77 | €12,184 | €10,956 | -€1,228 | -10.1% |
| Profit (loss) for the period | 9904 | €34,991 | €32,818 | -€2,174 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,991 | €32,818 | -€2,174 | -6.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.