A & L TRANS: 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 TRANS
Largest movements
- Receivables after one year -€4,275
down €4,275 (-85.6%), from €4,996 to €721
- Receivables within one year -€1,150
down €1,150 (-14.6%), from €7,888 to €6,737
of which Other amounts receivable: -€1,150
- Cash -€1,047
down €1,047 (-55.4%), from €1,892 to €845
mainly Other debts (-€5,944) and Trade debts (-€1,345)
- Financial fixed assets -€281
down €281 (-7.6%), from €3,679 to €3,398
- Tangible fixed assets -€244
no longer reported in 2025 (was €244)
- Other debts -€5,944
down €5,944 (-39.8%), from €14,940 to €8,996
- Trade debts -€1,345
no longer reported in 2025 (was €1,345)
- Tax, wage and social debts +€267
new in 2025: €267
- Gross operating margin +€10,537
up €10,537, from -€9,826 to €711
- Depreciation -€585
down €585 (-70.6%), from €830 to €244
- Financial income -€256
no longer reported in 2025 (was €256)
- Other operating charges +€112
new in 2025: €112
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 | €18,699 | €11,701 | -€6,999 | -37.4% |
| Fixed assets | 21/28 | €3,923 | €3,398 | -€525 | -13.4% |
| Tangible fixed assets | 22/27 | €244 | - | -€244 | |
| Furniture and vehicles | 24 | €244 | - | -€244 | |
| Financial fixed assets | 28 | €3,679 | €3,398 | -€281 | -7.6% |
| Current assets | 29/58 | €14,776 | €8,303 | -€6,473 | -43.8% |
| Amounts receivable after more than one year | 29 | €4,996 | €721 | -€4,275 | -85.6% |
| Other amounts receivable | 291 | €4,996 | €721 | -€4,275 | -85.6% |
| Amounts receivable within one year | 40/41 | €7,888 | €6,737 | -€1,150 | -14.6% |
| Trade receivables | 40 | €2,222 | €2,222 | = | 0.0% |
| Other amounts receivable | 41 | €5,666 | €4,515 | -€1,150 | -20.3% |
| Cash at bank and in hand | 54/58 | €1,892 | €845 | -€1,047 | -55.4% |
| Total equity and liabilities | 10/49 | €18,699 | €11,701 | -€6,999 | -37.4% |
| Equity | 10/15 | €2,381 | €2,404 | +€23 | +1.0% |
| Contributions | 10/11 | €16,420 | €16,420 | = | 0.0% |
| Contributions outside capital | 11 | €16,420 | €16,420 | = | 0.0% |
| Other | 1109/19 | €16,420 | €16,420 | = | 0.0% |
| Reserves | 13 | €34,769 | €34,769 | = | 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% |
| Distributable reserves | 133 | €32,909 | €32,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,808 | -€48,785 | +€23 | 0.0% |
| Amounts payable | 17/49 | €16,318 | €9,296 | -€7,022 | -43.0% |
| Amounts payable within one year | 42/48 | €16,285 | €9,263 | -€7,022 | -43.1% |
| Trade debts | 44 | €1,345 | - | -€1,345 | |
| Suppliers | 440/4 | €1,345 | - | -€1,345 | |
| Taxes, remuneration and social security | 45 | - | €267 | +€267 | |
| Remuneration and social security | 454/9 | - | €267 | +€267 | |
| Other amounts payable | 47/48 | €14,940 | €8,996 | -€5,944 | -39.8% |
| Accrued charges and deferred income | 492/3 | €33 | €33 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €830 | €244 | -€585 | -70.6% |
| Other operating charges | 640/8 | - | €112 | +€112 | |
| Gross operating margin | 9900 | -€9,826 | €711 | +€10,537 | |
| Operating profit (loss) | 9901 | -€10,656 | €355 | +€11,010 | |
| Financial income | 75/76B | €256 | - | -€256 | |
| Recurring financial income | 75 | €256 | - | -€256 | |
| Financial charges | 65/66B | €318 | €331 | +€14 | +4.3% |
| Recurring financial charges | 65 | €318 | €331 | +€14 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,717 | €23 | +€10,741 | |
| Profit (loss) for the period | 9904 | -€10,717 | €23 | +€10,741 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,717 | €23 | +€10,741 |
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.