A L SERVICES: 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 SERVICES
Largest movements
- Receivables within one year -€2,939
down €2,939 (-9.6%), from €30,749 to €27,810
of which Other amounts receivable: -€3,394
- Tangible fixed assets -€2,657
down €2,657 (-56.8%), from €4,681 to €2,024
of which Furniture and vehicles: -€2,934
- Cash -€1,321
down €1,321 (-25.7%), from €5,142 to €3,821
mainly Contributions, distributions and other (-€10,000) and Tax, wage and social debts (-€2,317)
- Profit (loss) carried forward -€2,708
down €2,708 (-26.9%), from €10,065 to €7,357
- Tax, wage and social debts -€2,317
down €2,317 (-47.2%), from €4,907 to €2,590
- Debts after one year -€1,450
no longer reported in 2025 (was €1,450)
- Current portion of long-term debt -€1,450
down €1,450 (-50.0%), from €2,900 to €1,450
- Short-term financial debts +€791
up €791 (+44.7%), from €1,768 to €2,559
- Gross operating margin -€3,045
down €3,045 (-19.3%), from €15,814 to €12,769
- Taxes -€1,389
down €1,389 (-30.8%), from €4,512 to €3,123
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 | €41,887 | €34,781 | -€7,106 | -17.0% |
| Formation expenses | 20 | €1,002 | €716 | -€286 | -28.5% |
| Fixed assets | 21/28 | €4,681 | €2,024 | -€2,657 | -56.8% |
| Tangible fixed assets | 22/27 | €4,681 | €2,024 | -€2,657 | -56.8% |
| Plant, machinery and equipment | 23 | €280 | €557 | +€277 | +98.9% |
| Furniture and vehicles | 24 | €4,401 | €1,467 | -€2,934 | -66.7% |
| Current assets | 29/58 | €36,204 | €32,041 | -€4,163 | -11.5% |
| Amounts receivable within one year | 40/41 | €30,749 | €27,810 | -€2,939 | -9.6% |
| Trade receivables | 40 | €2,214 | €2,669 | +€455 | +20.6% |
| Other amounts receivable | 41 | €28,535 | €25,141 | -€3,394 | -11.9% |
| Cash at bank and in hand | 54/58 | €5,142 | €3,821 | -€1,321 | -25.7% |
| Deferred charges and accrued income | 490/1 | €313 | €410 | +€97 | +31.0% |
| Total equity and liabilities | 10/49 | €41,887 | €34,781 | -€7,106 | -17.0% |
| Equity | 10/15 | €30,525 | €27,817 | -€2,708 | -8.9% |
| 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 | €10,065 | €7,357 | -€2,708 | -26.9% |
| Amounts payable | 17/49 | €11,362 | €6,964 | -€4,398 | -38.7% |
| Amounts payable after more than one year | 17 | €1,450 | - | -€1,450 | |
| Financial debts | 170/4 | €1,450 | - | -€1,450 | |
| Amounts payable within one year | 42/48 | €9,912 | €6,964 | -€2,948 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €2,900 | €1,450 | -€1,450 | -50.0% |
| Financial debts | 43 | €1,768 | €2,559 | +€791 | +44.7% |
| Credit institutions | 430/8 | €1,768 | €2,559 | +€791 | +44.7% |
| Trade debts | 44 | €337 | €365 | +€28 | +8.3% |
| Suppliers | 440/4 | €337 | €365 | +€28 | +8.3% |
| Taxes, remuneration and social security | 45 | €4,907 | €2,590 | -€2,317 | -47.2% |
| Taxes | 450/3 | €4,907 | €2,590 | -€2,317 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,249 | €3,317 | +€68 | +2.1% |
| Other operating charges | 640/8 | €429 | €559 | +€130 | +30.3% |
| Gross operating margin | 9900 | €15,814 | €12,769 | -€3,045 | -19.3% |
| Operating profit (loss) | 9901 | €12,136 | €8,893 | -€3,243 | -26.7% |
| Financial income | 75/76B | €2,182 | €2,298 | +€116 | +5.3% |
| Recurring financial income | 75 | €2,182 | €2,298 | +€116 | +5.3% |
| Financial charges | 65/66B | €698 | €776 | +€78 | +11.2% |
| Recurring financial charges | 65 | €698 | €776 | +€78 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €13,620 | €10,415 | -€3,205 | -23.5% |
| Income taxes | 67/77 | €4,512 | €3,123 | -€1,389 | -30.8% |
| Profit (loss) for the period | 9904 | €9,108 | €7,292 | -€1,816 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,108 | €7,292 | -€1,816 | -19.9% |
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 11 October 2026 via checked.be.