A-L Service: what changed
What changed
A-L Service
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€31,623
2025 · -€25,334+€56,957
Equity
€151,049
2025 · €119,426+€31,623
Cash
€46,073
2025 · €37,671+€8,402
Balance sheet total
€168,562
2025 · €128,875+€39,687
Largest movements
Assets
- Stocks and contracts +€17,776
up €17,776 (+370%), from €4,798 to €22,575
- Receivables within one year +€11,463
up €11,463 (+24.7%), from €46,429 to €57,891
of which Trade receivables: +€30,874
- Cash +€8,402
up €8,402 (+22.3%), from €37,671 to €46,073
mainly Net result for the year (+€31,623) and Depreciation (+€9,432)
- Tangible fixed assets +€1,795
up €1,795 (+5.6%), from €32,112 to €33,907
of which Furniture and vehicles: +€2,462
Equity and liabilities
- Reserves +€16,910
up €16,910 (+13.9%), from €121,739 to €138,649
- Profit (loss) carried forward +€14,713
up €14,713, from -€14,713 to €0
- Tax, wage and social debts +€7,843
up €7,843, from €0 to €7,843
Income statement
- Gross operating margin +€62,519
up €62,519, from -€11,805 to €50,714
- Taxes +€7,201
up €7,201 (+1,122%), from €642 to €7,843
- Depreciation -€1,194
down €1,194 (-11.2%), from €10,627 to €9,432
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€25,334
Gross operating margin
+€62,519
Depreciation
+€1,194
Other operating charges
+€401
Financial income
-€82
Financial charges
+€126
Taxes
-€7,201
Result 2026
€31,623
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€19,803
Investment
-€11,228
Financing
-€173
Cash 2025
€37,671
From operations (derived)
+€19,803
Net result for the year
+€31,623
Depreciation
+€9,432
Stocks and contracts
-€17,776
Receivables within one year
-€11,463
Deferred charges and accrued income
-€251
Trade debts
+€635
Tax, wage and social debts
+€7,843
Other debts
-€241
Investment (derived)
-€11,228
Investment in fixed assets (net)
-€11,228
Financing
-€173
Current portion of long-term debt
-€173
Cash 2026
€46,073
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,875 | €168,562 | +€39,687 | +30.8% |
| Fixed assets | 21/28 | €36,014 | €37,809 | +€1,795 | +5.0% |
| Tangible fixed assets | 22/27 | €32,112 | €33,907 | +€1,795 | +5.6% |
| Plant, machinery and equipment | 23 | €18,386 | €17,719 | -€667 | -3.6% |
| Furniture and vehicles | 24 | €13,726 | €16,188 | +€2,462 | +17.9% |
| Financial fixed assets | 28 | €3,902 | €3,902 | = | 0.0% |
| Current assets | 29/58 | €92,861 | €130,753 | +€37,892 | +40.8% |
| Stocks and contracts in progress | 3 | €4,798 | €22,575 | +€17,776 | +370% |
| Stocks | 30/36 | €4,798 | €22,575 | +€17,776 | +370% |
| Amounts receivable within one year | 40/41 | €46,429 | €57,891 | +€11,463 | +24.7% |
| Trade receivables | 40 | €22,827 | €53,702 | +€30,874 | +135% |
| Other amounts receivable | 41 | €23,601 | €4,190 | -€19,412 | -82.2% |
| Cash at bank and in hand | 54/58 | €37,671 | €46,073 | +€8,402 | +22.3% |
| Deferred charges and accrued income | 490/1 | €3,963 | €4,215 | +€251 | +6.3% |
| Total equity and liabilities | 10/49 | €128,875 | €168,562 | +€39,687 | +30.8% |
| Equity | 10/15 | €119,426 | €151,049 | +€31,623 | +26.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €121,739 | €138,649 | +€16,910 | +13.9% |
| Distributable reserves | 133 | €121,739 | €138,649 | +€16,910 | +13.9% |
| Profit (loss) carried forward | 14 | -€14,713 | €0 | +€14,713 | |
| Amounts payable | 17/49 | €9,449 | €17,513 | +€8,064 | +85.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €9,449 | €17,513 | +€8,064 | +85.3% |
| Current portion of amounts payable after more than one year | 42 | €173 | €0 | -€173 | -100% |
| Trade debts | 44 | €9,035 | €9,670 | +€635 | +7.0% |
| Suppliers | 440/4 | €9,035 | €9,670 | +€635 | +7.0% |
| Taxes, remuneration and social security | 45 | €0 | €7,843 | +€7,843 | |
| Taxes | 450/3 | €0 | €7,843 | +€7,843 | |
| Other amounts payable | 47/48 | €241 | €0 | -€241 | -100% |
| Non-recurring operating income | 76A | - | €2,262 | +€2,262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,627 | €9,432 | -€1,194 | -11.2% |
| Other operating charges | 640/8 | €1,969 | €1,568 | -€401 | -20.4% |
| Gross operating margin | 9900 | -€11,805 | €50,714 | +€62,519 | |
| Operating profit (loss) | 9901 | -€24,400 | €39,714 | +€64,115 | |
| Financial income | 75/76B | €86 | €4 | -€82 | -95.8% |
| Recurring financial income | 75 | €86 | €4 | -€82 | -95.8% |
| Financial charges | 65/66B | €377 | €251 | -€126 | -33.4% |
| Recurring financial charges | 65 | €377 | €251 | -€126 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,692 | €39,466 | +€64,158 | |
| Income taxes | 67/77 | €642 | €7,843 | +€7,201 | +1,122% |
| Profit (loss) for the period | 9904 | -€25,334 | €31,623 | +€56,957 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,334 | €31,623 | +€56,957 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.