A.LA.DIN: 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.LA.DIN
Largest movements
- Stocks and contracts +€23,514
up €23,514 (+37.5%), from €62,722 to €86,236
- Tangible fixed assets -€5,555
down €5,555 (-5.4%), from €101,928 to €96,373
of which Land and buildings: -€12,010
- Receivables within one year +€5,374
up €5,374 (+155%), from €3,461 to €8,835
of which Trade receivables: +€4,094
- Reserves +€32,620
up €32,620 (+38.7%), from €84,382 to €117,002
of which Distributable reserves: +€27,520
- Other debts -€8,358
down €8,358 (-65.7%), from €12,721 to €4,363
- Debts after one year -€7,044
down €7,044 (-11.0%), from €64,286 to €57,242
- Tax, wage and social debts +€4,591
up €4,591 (+28.0%), from €16,380 to €20,971
- Accrued charges and deferred income +€4,403
up €4,403 (+555%), from €793 to €5,197
- Gross operating margin +€22,732
up €22,732 (+50.3%), from €45,215 to €67,946
- Taxes +€4,753
up €4,753 (+47.5%), from €10,005 to €14,758
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 | €252,487 | €278,453 | +€25,966 | +10.3% |
| Fixed assets | 21/28 | €101,928 | €96,373 | -€5,555 | -5.4% |
| Tangible fixed assets | 22/27 | €101,928 | €96,373 | -€5,555 | -5.4% |
| Land and buildings | 22 | €89,561 | €77,551 | -€12,010 | -13.4% |
| Plant, machinery and equipment | 23 | €7,858 | €6,313 | -€1,545 | -19.7% |
| Furniture and vehicles | 24 | €4,509 | €12,509 | +€8,000 | +177% |
| Current assets | 29/58 | €150,559 | €182,079 | +€31,521 | +20.9% |
| Stocks and contracts in progress | 3 | €62,722 | €86,236 | +€23,514 | +37.5% |
| Stocks | 30/36 | €62,722 | €86,236 | +€23,514 | +37.5% |
| Amounts receivable within one year | 40/41 | €3,461 | €8,835 | +€5,374 | +155% |
| Trade receivables | 40 | €2,380 | €6,475 | +€4,094 | +172% |
| Other amounts receivable | 41 | €1,080 | €2,360 | +€1,280 | +118% |
| Cash at bank and in hand | 54/58 | €84,376 | €87,008 | +€2,632 | +3.1% |
| Total equity and liabilities | 10/49 | €252,487 | €278,453 | +€25,966 | +10.3% |
| Equity | 10/15 | €149,266 | €180,002 | +€30,736 | +20.6% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €84,382 | €117,002 | +€32,620 | +38.7% |
| Non-distributable reserves | 130/1 | €1,200 | €6,300 | +€5,100 | +425% |
| Legal reserve | 130 | €1,200 | €6,300 | +€5,100 | +425% |
| Distributable reserves | 133 | €83,182 | €110,702 | +€27,520 | +33.1% |
| Profit (loss) carried forward | 14 | €1,884 | €0 | -€1,884 | -100% |
| Amounts payable | 17/49 | €103,221 | €98,451 | -€4,770 | -4.6% |
| Amounts payable after more than one year | 17 | €64,286 | €57,242 | -€7,044 | -11.0% |
| Financial debts | 170/4 | €64,286 | €57,242 | -€7,044 | -11.0% |
| Amounts payable within one year | 42/48 | €38,142 | €36,012 | -€2,130 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €6,914 | €7,044 | +€130 | +1.9% |
| Trade debts | 44 | €2,127 | €3,634 | +€1,507 | +70.9% |
| Suppliers | 440/4 | €2,127 | €3,634 | +€1,507 | +70.9% |
| Taxes, remuneration and social security | 45 | €16,380 | €20,971 | +€4,591 | +28.0% |
| Taxes | 450/3 | €16,380 | €20,971 | +€4,591 | +28.0% |
| Other amounts payable | 47/48 | €12,721 | €4,363 | -€8,358 | -65.7% |
| Accrued charges and deferred income | 492/3 | €793 | €5,197 | +€4,403 | +555% |
| Non-recurring operating income | 76A | - | €189 | +€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,506 | €16,678 | +€172 | +1.0% |
| Other operating charges | 640/8 | €2,696 | €3,071 | +€375 | +13.9% |
| Non-recurring operating charges | 66A | - | €2,380 | +€2,380 | |
| Gross operating margin | 9900 | €45,215 | €67,946 | +€22,732 | +50.3% |
| Operating profit (loss) | 9901 | €26,013 | €45,818 | +€19,805 | +76.1% |
| Financial income | 75/76B | €7,806 | €7,276 | -€530 | -6.8% |
| Recurring financial income | 75 | €7,806 | €7,276 | -€530 | -6.8% |
| Financial charges | 65/66B | €1,724 | €1,434 | -€290 | -16.8% |
| Recurring financial charges | 65 | €1,724 | €1,434 | -€290 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €32,095 | €51,660 | +€19,565 | +61.0% |
| Income taxes | 67/77 | €10,005 | €14,758 | +€4,753 | +47.5% |
| Profit (loss) for the period | 9904 | €22,090 | €36,902 | +€14,812 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,090 | €36,902 | +€14,812 | +67.1% |
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 18 October 2026 via checked.be.