A&L Aannemingen: 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.
A&L Aannemingen
Largest movements
- Cash -€48,988
down €48,988 (-83.8%), from €58,440 to €9,452
mainly Contributions, distributions and other (-€30,573) and Tax, wage and social debts (-€23,588)
- Receivables within one year -€17,439
down €17,439 (-67.2%), from €25,934 to €8,495
of which Other amounts receivable: -€17,439
- Reserves -€30,573
down €30,573 (-47.2%), from €64,808 to €34,234
of which Distributable reserves: -€30,573
- Tax, wage and social debts -€23,588
down €23,588 (-100%), from €23,588 to €0
- Profit (loss) carried forward -€12,219
down €12,219 (-53.9%), from -€22,667 to -€34,887
- Financial charges -€6,992
down €6,992 (-99.2%), from €7,047 to €54
of which Non-recurring financial charges: -€7,000
- Gross operating margin +€6,591
up €6,591 (+36.2%), from -€18,205 to -€11,613
- Financial income -€2,158
down €2,158 (-69.9%), from €3,090 to €932
- Other operating charges +€978
up €978 (+193%), from €506 to €1,484
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 | €84,374 | €17,948 | -€66,427 | -78.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €84,374 | €17,948 | -€66,427 | -78.7% |
| Amounts receivable within one year | 40/41 | €25,934 | €8,495 | -€17,439 | -67.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €25,934 | €8,495 | -€17,439 | -67.2% |
| Cash at bank and in hand | 54/58 | €58,440 | €9,452 | -€48,988 | -83.8% |
| Total equity and liabilities | 10/49 | €84,374 | €17,948 | -€66,427 | -78.7% |
| Equity | 10/15 | €60,740 | €17,948 | -€42,793 | -70.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,808 | €34,234 | -€30,573 | -47.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,948 | €32,374 | -€30,573 | -48.6% |
| Profit (loss) carried forward | 14 | -€22,667 | -€34,887 | -€12,219 | -53.9% |
| Amounts payable | 17/49 | €23,634 | €0 | -€23,634 | -100% |
| Amounts payable within one year | 42/48 | €23,634 | €0 | -€23,634 | -100% |
| Trade debts | 44 | €46 | €0 | -€46 | -100% |
| Suppliers | 440/4 | €46 | €0 | -€46 | -100% |
| Taxes, remuneration and social security | 45 | €23,588 | €0 | -€23,588 | -100% |
| Taxes | 450/3 | €23,588 | €0 | -€23,588 | -100% |
| Other operating charges | 640/8 | €506 | €1,484 | +€978 | +193% |
| Gross operating margin | 9900 | -€18,205 | -€11,613 | +€6,591 | +36.2% |
| Operating profit (loss) | 9901 | -€18,711 | -€13,097 | +€5,614 | +30.0% |
| Financial income | 75/76B | €3,090 | €932 | -€2,158 | -69.9% |
| Recurring financial income | 75 | €3,090 | €932 | -€2,158 | -69.9% |
| Financial charges | 65/66B | €7,047 | €54 | -€6,992 | -99.2% |
| Recurring financial charges | 65 | €47 | €54 | +€8 | +16.3% |
| Non-recurring financial charges | 66B | €7,000 | €0 | -€7,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€22,667 | -€12,219 | +€10,448 | +46.1% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€22,667 | -€12,219 | +€10,448 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,667 | -€12,219 | +€10,448 | +46.1% |
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 17 October 2026 via checked.be.