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 -€45,150
down €45,150 (-88.0%), from €51,288 to €6,139
of which Trade receivables: -€45,907
- Cash +€9,215
up €9,215 (+5.3%), from €175,084 to €184,299
mainly Receivables within one year (+€45,150) and Depreciation (+€5,176)
- Tangible fixed assets -€3,140
down €3,140 (-29.4%), from €10,689 to €7,548
of which Plant, machinery and equipment: -€2,226
- Profit (loss) carried forward -€24,114
down €24,114 (-14.6%), from €165,022 to €140,908
- Tax, wage and social debts -€12,620
down €12,620 (-60.2%), from €20,981 to €8,361
of which Taxes: -€12,620
- Other debts -€4,286
down €4,286 (-30.0%), from €14,286 to €10,000
- Trade debts +€3,771
up €3,771 (+47.6%), from €7,919 to €11,690
- Gross operating margin -€121,512
down €121,512, from €121,246 to -€266
- Taxes -€35,115
down €35,115 (-97.9%), from €35,860 to €745
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 | €237,468 | €200,395 | -€37,073 | -15.6% |
| Fixed assets | 21/28 | €10,714 | €7,573 | -€3,140 | -29.3% |
| Tangible fixed assets | 22/27 | €10,689 | €7,548 | -€3,140 | -29.4% |
| Plant, machinery and equipment | 23 | €6,777 | €4,551 | -€2,226 | -32.9% |
| Furniture and vehicles | 24 | €3,912 | €2,998 | -€914 | -23.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €226,754 | €192,822 | -€33,932 | -15.0% |
| Amounts receivable within one year | 40/41 | €51,288 | €6,139 | -€45,150 | -88.0% |
| Trade receivables | 40 | €50,529 | €4,622 | -€45,907 | -90.9% |
| Other amounts receivable | 41 | €759 | €1,516 | +€757 | +99.7% |
| Cash at bank and in hand | 54/58 | €175,084 | €184,299 | +€9,215 | +5.3% |
| Deferred charges and accrued income | 490/1 | €382 | €2,384 | +€2,002 | +524% |
| Total equity and liabilities | 10/49 | €237,468 | €200,395 | -€37,073 | -15.6% |
| Equity | 10/15 | €194,282 | €170,168 | -€24,114 | -12.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,860 | €16,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,022 | €140,908 | -€24,114 | -14.6% |
| Amounts payable | 17/49 | €43,186 | €30,227 | -€12,959 | -30.0% |
| Amounts payable within one year | 42/48 | €43,186 | €30,051 | -€13,135 | -30.4% |
| Trade debts | 44 | €7,919 | €11,690 | +€3,771 | +47.6% |
| Suppliers | 440/4 | €7,919 | €11,690 | +€3,771 | +47.6% |
| Taxes, remuneration and social security | 45 | €20,981 | €8,361 | -€12,620 | -60.2% |
| Taxes | 450/3 | €18,481 | €5,861 | -€12,620 | -68.3% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €14,286 | €10,000 | -€4,286 | -30.0% |
| Accrued charges and deferred income | 492/3 | - | €176 | +€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,134 | €5,176 | +€41 | +0.8% |
| Other operating charges | 640/8 | €849 | €465 | -€384 | -45.2% |
| Gross operating margin | 9900 | €121,246 | -€266 | -€121,512 | |
| Operating profit (loss) | 9901 | €115,263 | -€5,907 | -€121,170 | |
| Financial income | 75/76B | €643 | €111 | -€532 | -82.7% |
| Recurring financial income | 75 | €643 | €111 | -€532 | -82.7% |
| Financial charges | 65/66B | €2,863 | €3,288 | +€425 | +14.9% |
| Recurring financial charges | 65 | €2,863 | €3,288 | +€425 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €113,044 | -€9,083 | -€122,127 | |
| Income taxes | 67/77 | €35,860 | €745 | -€35,115 | -97.9% |
| Profit (loss) for the period | 9904 | €77,183 | -€9,828 | -€87,012 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,183 | -€9,828 | -€87,012 |
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 13 October 2026 via checked.be.