A.L.J.: 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.J.
Largest movements
- Tangible fixed assets -€2,100
down €2,100 (-25.0%), from €8,400 to €6,300
- Cash -€1,123
down €1,123 (-51.8%), from €2,167 to €1,044
mainly Other debts (-€3,807) and Receivables within one year (-€657)
- Receivables within one year +€657
up €657 (+12.2%), from €5,383 to €6,040
- Other debts -€3,807
down €3,807 (-25.9%), from €14,725 to €10,919
- Profit (loss) carried forward +€1,135
up €1,135 (+6.3%), from €18,136 to €19,271
- Gross operating margin +€7,812
up €7,812 (+38.3%), from €20,374 to €28,186
- Staff costs +€7,061
up €7,061 (+40.4%), from €17,490 to €24,551
- Other operating charges -€335
down €335 (-45.6%), from €735 to €400
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 | €53,950 | €51,384 | -€2,566 | -4.8% |
| Fixed assets | 21/28 | €46,400 | €44,300 | -€2,100 | -4.5% |
| Intangible fixed assets | 21 | €38,000 | €38,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,400 | €6,300 | -€2,100 | -25.0% |
| Furniture and vehicles | 24 | €8,400 | €6,300 | -€2,100 | -25.0% |
| Current assets | 29/58 | €7,550 | €7,084 | -€466 | -6.2% |
| Amounts receivable within one year | 40/41 | €5,383 | €6,040 | +€657 | +12.2% |
| Other amounts receivable | 41 | €5,383 | €6,040 | +€657 | +12.2% |
| Cash at bank and in hand | 54/58 | €2,167 | €1,044 | -€1,123 | -51.8% |
| Total equity and liabilities | 10/49 | €53,950 | €51,384 | -€2,566 | -4.8% |
| Equity | 10/15 | €38,596 | €39,731 | +€1,135 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,136 | €19,271 | +€1,135 | +6.3% |
| Amounts payable | 17/49 | €15,354 | €11,654 | -€3,700 | -24.1% |
| Amounts payable within one year | 42/48 | €15,354 | €11,654 | -€3,700 | -24.1% |
| Trade debts | 44 | €629 | €735 | +€106 | +16.9% |
| Suppliers | 440/4 | €629 | €735 | +€106 | +16.9% |
| Other amounts payable | 47/48 | €14,725 | €10,919 | -€3,807 | -25.9% |
| Remuneration, social security and pensions | 62 | €17,490 | €24,551 | +€7,061 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,100 | €2,100 | = | 0.0% |
| Other operating charges | 640/8 | €735 | €400 | -€335 | -45.6% |
| Gross operating margin | 9900 | €20,374 | €28,186 | +€7,812 | +38.3% |
| Operating profit (loss) | 9901 | €50 | €1,135 | +€1,085 | +2,190% |
| Profit (loss) for the period before taxes | 9903 | €50 | €1,135 | +€1,085 | +2,190% |
| Profit (loss) for the period | 9904 | €50 | €1,135 | +€1,085 | +2,190% |
| Profit (loss) for the period to be appropriated | 9905 | €50 | €1,135 | +€1,085 | +2,190% |
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.