A.L.N.: 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.N.
Largest movements
- Tangible fixed assets -€13,553
down €13,553 (-85.8%), from €15,794 to €2,240
of which Furniture and vehicles: -€11,934
- Cash +€12,711
up €12,711 (+62.4%), from €20,366 to €33,077
mainly Investment in fixed assets (net) (+€11,877) and Trade debts (+€2,232)
- Receivables within one year +€1,961
up €1,961 (+10.5%), from €18,675 to €20,635
of which Other amounts receivable: +€5,696
- Deferred charges and accrued income +€675
up €675 (+41.6%), from €1,623 to €2,298
- Profit (loss) carried forward -€2,795
new in 2025: -€2,795
- Trade debts +€2,232
up €2,232 (+875%), from €255 to €2,487
- Tax, wage and social debts +€1,750
up €1,750 (+44.9%), from €3,898 to €5,648
of which Remuneration and social security: +€2,000
- Other debts +€606
up €606 (+19.7%), from €3,084 to €3,690
- Gross operating margin -€14,205
down €14,205 (-89.6%), from €15,855 to €1,650
- Depreciation -€3,429
down €3,429 (-67.2%), from €5,106 to €1,677
- Taxes -€2,760
down €2,760 (-74.5%), from €3,707 to €947
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 | €56,458 | €58,251 | +€1,793 | +3.2% |
| Fixed assets | 21/28 | €15,794 | €2,240 | -€13,553 | -85.8% |
| Tangible fixed assets | 22/27 | €15,794 | €2,240 | -€13,553 | -85.8% |
| Plant, machinery and equipment | 23 | €3,744 | €2,125 | -€1,619 | -43.2% |
| Furniture and vehicles | 24 | €12,050 | €116 | -€11,934 | -99.0% |
| Current assets | 29/58 | €40,664 | €56,010 | +€15,347 | +37.7% |
| Amounts receivable within one year | 40/41 | €18,675 | €20,635 | +€1,961 | +10.5% |
| Trade receivables | 40 | €15,125 | €11,389 | -€3,735 | -24.7% |
| Other amounts receivable | 41 | €3,550 | €9,246 | +€5,696 | +160% |
| Cash at bank and in hand | 54/58 | €20,366 | €33,077 | +€12,711 | +62.4% |
| Deferred charges and accrued income | 490/1 | €1,623 | €2,298 | +€675 | +41.6% |
| Total equity and liabilities | 10/49 | €56,458 | €58,251 | +€1,793 | +3.2% |
| Equity | 10/15 | €49,220 | €46,425 | -€2,795 | -5.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,220 | €47,220 | = | 0.0% |
| Distributable reserves | 133 | €47,220 | €47,220 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,795 | -€2,795 | |
| Amounts payable | 17/49 | €7,237 | €11,826 | +€4,588 | +63.4% |
| Amounts payable within one year | 42/48 | €7,237 | €11,826 | +€4,588 | +63.4% |
| Trade debts | 44 | €255 | €2,487 | +€2,232 | +875% |
| Suppliers | 440/4 | €255 | €2,487 | +€2,232 | +875% |
| Taxes, remuneration and social security | 45 | €3,898 | €5,648 | +€1,750 | +44.9% |
| Taxes | 450/3 | €3,898 | €3,648 | -€250 | -6.4% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €3,084 | €3,690 | +€606 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,106 | €1,677 | -€3,429 | -67.2% |
| Other operating charges | 640/8 | €367 | €244 | -€123 | -33.4% |
| Non-recurring operating charges | 66A | - | €1,377 | +€1,377 | |
| Gross operating margin | 9900 | €15,855 | €1,650 | -€14,205 | -89.6% |
| Operating profit (loss) | 9901 | €10,383 | -€1,648 | -€12,031 | |
| Financial income | 75/76B | €1 | €12 | +€11 | +1,213% |
| Recurring financial income | 75 | €1 | €12 | +€11 | +1,213% |
| Financial charges | 65/66B | €194 | €212 | +€18 | +9.4% |
| Recurring financial charges | 65 | €194 | €212 | +€18 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €10,190 | -€1,848 | -€12,038 | |
| Income taxes | 67/77 | €3,707 | €947 | -€2,760 | -74.5% |
| Profit (loss) for the period | 9904 | €6,483 | -€2,795 | -€9,278 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,483 | -€2,795 | -€9,278 |
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 23 October 2026 via checked.be.