A&L CONSTRUCTIE: 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.
A&L CONSTRUCTIE
Largest movements
- Receivables within one year +€145,898
up €145,898 (+395.2%), from €36,920 to €182,819
of which Trade receivables: +€77,173
- Tangible fixed assets +€76,911
up €76,911 (+43.1%), from €178,288 to €255,200
of which Other tangible fixed assets: +€79,014
- Deferred charges and accrued income -€17,907
down €17,907 (-22.3%), from €80,166 to €62,259
- Cash +€9,523
up €9,523 (+885.1%), from €1,076 to €10,599
mainly Net result for the year (+€92,988) and Trade debts (+€46,576)
- Profit (loss) carried forward +€92,988
up €92,988 (+131.9%), from €70,479 to €163,467
- Trade debts +€46,576
up €46,576 (+44.5%), from €104,584 to €151,160
- Tax, wage and social debts +€42,778
up €42,778 (+61.3%), from €69,747 to €112,525
of which Taxes: +€57,245
- Debts after one year +€32,379
up €32,379 (+58.4%), from €55,401 to €87,780
- Gross operating margin +€136,287
up €136,287 (+72.4%), from €188,155 to €324,442
- Depreciation +€26,476
up €26,476 (+332.5%), from €7,963 to €34,439
- Taxes +€21,900
up €21,900 (+351.7%), from €6,227 to €28,128
- Financial charges +€10,171
up €10,171 (+342.6%), from €2,969 to €13,140
- Staff costs +€4,791
up €4,791 (+3.3%), from €145,303 to €150,093
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 | €307,850 | €526,727 | +€218,876 | +71.1% |
| Fixed assets | 21/28 | €178,288 | €255,200 | +€76,911 | +43.1% |
| Tangible fixed assets | 22/27 | €178,288 | €255,200 | +€76,911 | +43.1% |
| Plant, machinery and equipment | 23 | €1,031 | €745 | -€286 | -27.8% |
| Furniture and vehicles | 24 | €6,901 | €5,084 | -€1,817 | -26.3% |
| Other tangible fixed assets | 26 | €170,356 | €249,371 | +€79,014 | +46.4% |
| Current assets | 29/58 | €129,562 | €271,527 | +€141,965 | +109.6% |
| Amounts receivable after more than one year | 29 | €11,400 | €15,850 | +€4,450 | +39.0% |
| Other amounts receivable | 291 | €11,400 | €15,850 | +€4,450 | +39.0% |
| Amounts receivable within one year | 40/41 | €36,920 | €182,819 | +€145,898 | +395.2% |
| Trade receivables | 40 | - | €77,173 | +€77,173 | |
| Other amounts receivable | 41 | €36,920 | €105,646 | +€68,726 | +186.1% |
| Cash at bank and in hand | 54/58 | €1,076 | €10,599 | +€9,523 | +885.1% |
| Deferred charges and accrued income | 490/1 | €80,166 | €62,259 | -€17,907 | -22.3% |
| Total equity and liabilities | 10/49 | €307,850 | €526,727 | +€218,876 | +71.1% |
| Equity | 10/15 | €72,979 | €165,967 | +€92,988 | +127.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,479 | €163,467 | +€92,988 | +131.9% |
| Amounts payable | 17/49 | €234,871 | €360,759 | +€125,888 | +53.6% |
| Amounts payable after more than one year | 17 | €55,401 | €87,780 | +€32,379 | +58.4% |
| Financial debts | 170/4 | €55,401 | €87,780 | +€32,379 | +58.4% |
| Amounts payable within one year | 42/48 | €179,470 | €272,917 | +€93,447 | +52.1% |
| Current portion of amounts payable after more than one year | 42 | €5,139 | €9,233 | +€4,094 | +79.7% |
| Trade debts | 44 | €104,584 | €151,160 | +€46,576 | +44.5% |
| Suppliers | 440/4 | €104,584 | €151,160 | +€46,576 | +44.5% |
| Taxes, remuneration and social security | 45 | €69,747 | €112,525 | +€42,778 | +61.3% |
| Taxes | 450/3 | €37,692 | €94,937 | +€57,245 | +151.9% |
| Remuneration and social security | 454/9 | €32,055 | €17,587 | -€14,467 | -45.1% |
| Accrued charges and deferred income | 492/3 | - | €62 | +€62 | |
| Remuneration, social security and pensions | 62 | €145,303 | €150,093 | +€4,791 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,963 | €34,439 | +€26,476 | +332.5% |
| Other operating charges | 640/8 | €5,320 | €9,254 | +€3,934 | +73.9% |
| Non-recurring operating charges | 66A | - | €220 | +€220 | |
| Gross operating margin | 9900 | €188,155 | €324,442 | +€136,287 | +72.4% |
| Operating profit (loss) | 9901 | €29,569 | €130,435 | +€100,866 | +341.1% |
| Financial income | 75/76B | €1,364 | €3,821 | +€2,456 | +180.1% |
| Recurring financial income | 75 | €1,364 | €3,821 | +€2,456 | +180.1% |
| Financial charges | 65/66B | €2,969 | €13,140 | +€10,171 | +342.6% |
| Recurring financial charges | 65 | €2,969 | €13,140 | +€10,171 | +342.6% |
| Profit (loss) for the period before taxes | 9903 | €27,964 | €121,116 | +€93,152 | +333.1% |
| Income taxes | 67/77 | €6,227 | €28,128 | +€21,900 | +351.7% |
| Profit (loss) for the period | 9904 | €21,736 | €92,988 | +€71,252 | +327.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,736 | €92,988 | +€71,252 | +327.8% |
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 3 October 2026 via checked.be.