ADYL: 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.
ADYL
Largest movements
- Cash -€11,466
down €11,466 (-39.2%), from €29,250 to €17,783
mainly Other debts (-€30,462) and Receivables within one year (-€3,123)
- Tangible fixed assets -€10,000
down €10,000 (-44.7%), from €22,366 to €12,366
- Receivables within one year +€3,123
new in 2025: €3,123
of which Trade receivables: +€3,096
- Deferred charges and accrued income -€908
no longer reported in 2025 (was €908)
- Other debts -€30,462
down €30,462 (-73.1%), from €41,666 to €11,204
- Profit (loss) carried forward +€9,562
up €9,562 (+171%), from €5,605 to €15,168
- Trade debts +€1,504
up €1,504 (+1,534%), from €98 to €1,602
- Gross operating margin +€8,000
up €8,000 (+58.5%), from €13,683 to €21,683
- Depreciation +€2,366
up €2,366 (+31.0%), from €7,634 to €10,000
- Taxes +€1,161
new in 2025: €1,161
- Other operating charges +€453
up €453 (+280%), from €161 to €614
- Financial charges +€263
up €263 (+321%), from €82 to €345
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 | €52,724 | €33,472 | -€19,251 | -36.5% |
| Fixed assets | 21/28 | €22,566 | €12,566 | -€10,000 | -44.3% |
| Tangible fixed assets | 22/27 | €22,366 | €12,366 | -€10,000 | -44.7% |
| Furniture and vehicles | 24 | €22,366 | €12,366 | -€10,000 | -44.7% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €30,158 | €20,906 | -€9,251 | -30.7% |
| Amounts receivable within one year | 40/41 | - | €3,123 | +€3,123 | |
| Trade receivables | 40 | - | €3,096 | +€3,096 | |
| Other amounts receivable | 41 | - | €27 | +€27 | |
| Cash at bank and in hand | 54/58 | €29,250 | €17,783 | -€11,466 | -39.2% |
| Deferred charges and accrued income | 490/1 | €908 | - | -€908 | |
| Total equity and liabilities | 10/49 | €52,724 | €33,472 | -€19,251 | -36.5% |
| Equity | 10/15 | €10,605 | €20,168 | +€9,562 | +90.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,605 | €15,168 | +€9,562 | +171% |
| Amounts payable | 17/49 | €42,118 | €13,305 | -€28,814 | -68.4% |
| Amounts payable within one year | 42/48 | €42,118 | €13,305 | -€28,814 | -68.4% |
| Trade debts | 44 | €98 | €1,602 | +€1,504 | +1,534% |
| Suppliers | 440/4 | €98 | €1,602 | +€1,504 | +1,534% |
| Taxes, remuneration and social security | 45 | €354 | €499 | +€144 | +40.7% |
| Taxes | 450/3 | €354 | €499 | +€144 | +40.7% |
| Other amounts payable | 47/48 | €41,666 | €11,204 | -€30,462 | -73.1% |
| Non-recurring operating income | 76A | - | €4,780 | +€4,780 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,634 | €10,000 | +€2,366 | +31.0% |
| Other operating charges | 640/8 | €161 | €614 | +€453 | +280% |
| Non-recurring operating charges | 66A | €200 | - | -€200 | |
| Gross operating margin | 9900 | €13,683 | €21,683 | +€8,000 | +58.5% |
| Operating profit (loss) | 9901 | €5,687 | €11,068 | +€5,381 | +94.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €82 | €345 | +€263 | +321% |
| Recurring financial charges | 65 | €82 | €345 | +€263 | +321% |
| Profit (loss) for the period before taxes | 9903 | €5,605 | €10,723 | +€5,118 | +91.3% |
| Income taxes | 67/77 | - | €1,161 | +€1,161 | |
| Profit (loss) for the period | 9904 | €5,605 | €9,562 | +€3,957 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,605 | €9,562 | +€3,957 | +70.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.