ADER: what changed
What changed
ADER
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€5,262
2024 · €25,491-€20,229
Equity
€314,372
2024 · €334,111-€19,738
Cash
€84,003
2024 · €98,468-€14,465
Balance sheet total
€354,472
2024 · €403,986-€49,514
Largest movements
Assets
- Receivables within one year -€26,447
down €26,447 (-82.9%), from €31,892 to €5,445
of which Other amounts receivable: -€25,700
- Cash -€14,465
down €14,465 (-14.7%), from €98,468 to €84,003
mainly Contributions, distributions and other (-€25,000) and Other debts (-€24,119)
- Tangible fixed assets -€8,649
down €8,649 (-3.2%), from €272,610 to €263,961
of which Furniture and vehicles: -€11,158
Equity and liabilities
- Reserves -€25,000
down €25,000 (-11.9%), from €210,168 to €185,168
- Other debts -€24,119
down €24,119 (-87.8%), from €27,478 to €3,358
- Debts after one year -€6,970
down €6,970 (-31.2%), from €22,323 to €15,353
- Profit (loss) carried forward +€5,262
up €5,262 (+52.0%), from €10,121 to €15,382
Income statement
- Gross operating margin -€29,946
down €29,946 (-45.4%), from €65,954 to €36,008
- Taxes -€9,683
down €9,683 (-70.8%), from €13,672 to €3,989
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,491
Gross operating margin
-€29,946
Depreciation
-€142
Other operating charges
-€163
Financial income
-€0
Financial charges
+€339
Taxes
+€9,683
Result 2025
€5,262
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€32,385
Investment
-€13,886
Financing
-€32,964
Cash 2024
€98,468
From operations (derived)
+€32,385
Net result for the year
+€5,262
Depreciation
+€22,535
Receivables within one year
+€26,447
Deferred charges and accrued income
-€46
Trade debts
+€668
Tax, wage and social debts
+€846
Other debts
-€24,119
Accrued charges and deferred income
+€793
Investment (derived)
-€13,886
Investment in fixed assets (net)
-€13,886
Financing
-€32,964
Debts after one year
-€6,970
Current portion of long-term debt
+€247
Short-term financial debts
-€1,240
Contributions, distributions and other
-€25,000
Cash 2025
€84,003
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €403,986 | €354,472 | -€49,514 | -12.3% |
| Fixed assets | 21/28 | €272,610 | €263,961 | -€8,649 | -3.2% |
| Tangible fixed assets | 22/27 | €272,610 | €263,961 | -€8,649 | -3.2% |
| Land and buildings | 22 | €204,197 | €213,155 | +€8,958 | +4.4% |
| Plant, machinery and equipment | 23 | €23,498 | €17,050 | -€6,449 | -27.4% |
| Furniture and vehicles | 24 | €44,915 | €33,757 | -€11,158 | -24.8% |
| Current assets | 29/58 | €131,376 | €90,510 | -€40,866 | -31.1% |
| Amounts receivable within one year | 40/41 | €31,892 | €5,445 | -€26,447 | -82.9% |
| Trade receivables | 40 | €6,192 | €5,445 | -€747 | -12.1% |
| Other amounts receivable | 41 | €25,700 | - | -€25,700 | |
| Cash at bank and in hand | 54/58 | €98,468 | €84,003 | -€14,465 | -14.7% |
| Deferred charges and accrued income | 490/1 | €1,016 | €1,063 | +€46 | +4.6% |
| Total equity and liabilities | 10/49 | €403,986 | €354,472 | -€49,514 | -12.3% |
| Equity | 10/15 | €334,111 | €314,372 | -€19,738 | -5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €95,222 | €95,222 | = | 0.0% |
| Reserves | 13 | €210,168 | €185,168 | -€25,000 | -11.9% |
| Distributable reserves | 133 | €210,168 | €185,168 | -€25,000 | -11.9% |
| Profit (loss) carried forward | 14 | €10,121 | €15,382 | +€5,262 | +52.0% |
| Amounts payable | 17/49 | €69,875 | €40,100 | -€29,776 | -42.6% |
| Amounts payable after more than one year | 17 | €22,323 | €15,353 | -€6,970 | -31.2% |
| Financial debts | 170/4 | €22,323 | €15,353 | -€6,970 | -31.2% |
| Amounts payable within one year | 42/48 | €47,151 | €23,552 | -€23,599 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €6,724 | €6,970 | +€247 | +3.7% |
| Financial debts | 43 | €1,720 | €480 | -€1,240 | -72.1% |
| Credit institutions | 430/8 | €1,720 | €480 | -€1,240 | -72.1% |
| Trade debts | 44 | €1,388 | €2,056 | +€668 | +48.1% |
| Suppliers | 440/4 | €1,388 | €2,056 | +€668 | +48.1% |
| Taxes, remuneration and social security | 45 | €9,842 | €10,688 | +€846 | +8.6% |
| Taxes | 450/3 | €9,842 | €10,688 | +€846 | +8.6% |
| Other amounts payable | 47/48 | €27,478 | €3,358 | -€24,119 | -87.8% |
| Accrued charges and deferred income | 492/3 | €401 | €1,195 | +€793 | +198% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,393 | €22,535 | +€142 | +0.6% |
| Other operating charges | 640/8 | €2,902 | €3,065 | +€163 | +5.6% |
| Gross operating margin | 9900 | €65,954 | €36,008 | -€29,946 | -45.4% |
| Operating profit (loss) | 9901 | €40,660 | €10,408 | -€30,252 | -74.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,497 | €1,157 | -€339 | -22.7% |
| Recurring financial charges | 65 | €1,497 | €1,157 | -€339 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €39,163 | €9,251 | -€29,912 | -76.4% |
| Income taxes | 67/77 | €13,672 | €3,989 | -€9,683 | -70.8% |
| Profit (loss) for the period | 9904 | €25,491 | €5,262 | -€20,229 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,491 | €5,262 | -€20,229 | -79.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.