A & L TECHNICS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
A & L TECHNICS
Largest movements
- Receivables within one year -€203,273
down €203,273 (-85.0%), from €239,247 to €35,974
of which Trade receivables: -€139,593
- Tangible fixed assets +€12,342
new in 2025: €12,342
of which Plant, machinery and equipment: +€11,362
- Stocks and contracts -€9,987
down €9,987 (-28.0%), from €35,645 to €25,658
- Cash -€3,454
down €3,454 (-100%), from €3,454 to €0
mainly Debts after one year (-€171,852) and Net result for the year (-€48,099)
- Debts after one year -€171,852
down €171,852 (-100%), from €171,852 to €0
- Profit (loss) carried forward -€48,099
down €48,099, from €27,269 to -€20,830
- Trade debts +€9,631
up €9,631, from €0 to €9,631
- Short-term financial debts +€3,090
new in 2025: €3,090
- Tax, wage and social debts +€2,852
up €2,852 (+4.8%), from €58,940 to €61,792
- Gross operating margin -€51,169
down €51,169, from €44,051 to -€7,118
- Other operating charges +€42,531
up €42,531 (+11,960%), from €356 to €42,887
- Taxes -€19,153
down €19,153 (-99.0%), from €19,354 to €201
- Financial income -€1,267
down €1,267 (-26.8%), from €4,735 to €3,467
- Financial charges +€746
up €746 (+124%), from €601 to €1,346
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €278,521 | €74,144 | -€204,377 | -73.4% |
| Fixed assets | 21/28 | - | €12,342 | +€12,342 | |
| Tangible fixed assets | 22/27 | - | €12,342 | +€12,342 | |
| Land and buildings | 22 | - | €980 | +€980 | |
| Plant, machinery and equipment | 23 | - | €11,362 | +€11,362 | |
| Current assets | 29/58 | €278,521 | €61,802 | -€216,719 | -77.8% |
| Stocks and contracts in progress | 3 | €35,645 | €25,658 | -€9,987 | -28.0% |
| Stocks | 30/36 | €35,645 | €25,658 | -€9,987 | -28.0% |
| Amounts receivable within one year | 40/41 | €239,247 | €35,974 | -€203,273 | -85.0% |
| Trade receivables | 40 | €152,182 | €12,588 | -€139,593 | -91.7% |
| Other amounts receivable | 41 | €87,065 | €23,386 | -€63,679 | -73.1% |
| Cash at bank and in hand | 54/58 | €3,454 | €0 | -€3,454 | -100% |
| Deferred charges and accrued income | 490/1 | €174 | €170 | -€4 | -2.6% |
| Total equity and liabilities | 10/49 | €278,521 | €74,144 | -€204,377 | -73.4% |
| Equity | 10/15 | €47,729 | -€370 | -€48,099 | |
| 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 | €27,269 | -€20,830 | -€48,099 | |
| Amounts payable | 17/49 | €230,791 | €74,513 | -€156,278 | -67.7% |
| Amounts payable after more than one year | 17 | €171,852 | €0 | -€171,852 | -100% |
| Financial debts | 170/4 | €171,852 | €0 | -€171,852 | -100% |
| Amounts payable within one year | 42/48 | €58,940 | €74,513 | +€15,574 | +26.4% |
| Financial debts | 43 | - | €3,090 | +€3,090 | |
| Credit institutions | 430/8 | - | €3,090 | +€3,090 | |
| Trade debts | 44 | €0 | €9,631 | +€9,631 | |
| Suppliers | 440/4 | €0 | €9,631 | +€9,631 | |
| Taxes, remuneration and social security | 45 | €58,940 | €61,792 | +€2,852 | +4.8% |
| Taxes | 450/3 | €58,940 | €61,792 | +€2,852 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €14 | +€14 | |
| Other operating charges | 640/8 | €356 | €42,887 | +€42,531 | +11,960% |
| Gross operating margin | 9900 | €44,051 | -€7,118 | -€51,169 | |
| Operating profit (loss) | 9901 | €43,695 | -€50,019 | -€93,714 | |
| Financial income | 75/76B | €4,735 | €3,467 | -€1,267 | -26.8% |
| Recurring financial income | 75 | €4,735 | €3,467 | -€1,267 | -26.8% |
| Financial charges | 65/66B | €601 | €1,346 | +€746 | +124% |
| Recurring financial charges | 65 | €601 | €1,346 | +€746 | +124% |
| Profit (loss) for the period before taxes | 9903 | €47,829 | -€47,898 | -€95,727 | |
| Income taxes | 67/77 | €19,354 | €201 | -€19,153 | -99.0% |
| Profit (loss) for the period | 9904 | €28,475 | -€48,099 | -€76,574 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,475 | -€48,099 | -€76,574 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.