A.LERT: what changed
Two fiscal 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.LERT
Largest movements
- Tangible fixed assets -€7,084
down €7,084 (-25.0%), from €28,387 to €21,303
of which Furniture and vehicles: -€7,084
- Cash +€4,400
up €4,400 (+9.3%), from €47,563 to €51,962
mainly Net result for the year (+€24,032) and Depreciation (+€7,084)
- Receivables within one year +€3,980
up €3,980 (+14.0%), from €28,518 to €32,498
- Deferred charges and accrued income -€2,454
down €2,454 (-80.9%), from €3,032 to €578
- Trade debts -€2,066
down €2,066 (-56.3%), from €3,669 to €1,603
- Tax, wage and social debts -€2,059
down €2,059 (-20.5%), from €10,048 to €7,989
of which Taxes: -€2,013
- Other debts +€1,935
up €1,935 (+5.8%), from €33,478 to €35,413
- Taxes +€6,014
up €6,014 (+260.7%), from €2,307 to €8,321
- Staff costs +€3,291
up €3,291 (+8.5%), from €38,779 to €42,071
- Gross operating margin -€1,363
down €1,363 (-1.6%), from €83,628 to €82,265
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 | €107,500 | €106,342 | -€1,158 | -1.1% |
| Fixed assets | 21/28 | €28,387 | €21,303 | -€7,084 | -25.0% |
| Tangible fixed assets | 22/27 | €28,387 | €21,303 | -€7,084 | -25.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €28,387 | €21,303 | -€7,084 | -25.0% |
| Current assets | 29/58 | €79,113 | €85,039 | +€5,925 | +7.5% |
| Amounts receivable within one year | 40/41 | €28,518 | €32,498 | +€3,980 | +14.0% |
| Trade receivables | 40 | €28,518 | €32,498 | +€3,980 | +14.0% |
| Cash at bank and in hand | 54/58 | €47,563 | €51,962 | +€4,400 | +9.3% |
| Deferred charges and accrued income | 490/1 | €3,032 | €578 | -€2,454 | -80.9% |
| Total equity and liabilities | 10/49 | €107,500 | €106,342 | -€1,158 | -1.1% |
| Equity | 10/15 | €60,305 | €61,337 | +€1,032 | +1.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €775 | €775 | = | 0.0% |
| Non-distributable reserves | 130/1 | €775 | €775 | = | 0.0% |
| Reserves not available under the articles | 1311 | €775 | €775 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,980 | €42,012 | +€1,032 | +2.5% |
| Amounts payable | 17/49 | €47,195 | €45,004 | -€2,190 | -4.6% |
| Amounts payable within one year | 42/48 | €47,195 | €45,004 | -€2,190 | -4.6% |
| Trade debts | 44 | €3,669 | €1,603 | -€2,066 | -56.3% |
| Suppliers | 440/4 | €3,669 | €1,603 | -€2,066 | -56.3% |
| Taxes, remuneration and social security | 45 | €10,048 | €7,989 | -€2,059 | -20.5% |
| Taxes | 450/3 | €7,495 | €5,482 | -€2,013 | -26.9% |
| Remuneration and social security | 454/9 | €2,554 | €2,507 | -€47 | -1.8% |
| Other amounts payable | 47/48 | €33,478 | €35,413 | +€1,935 | +5.8% |
| Non-recurring operating income | 76A | €413 | - | -€413 | |
| Remuneration, social security and pensions | 62 | €38,779 | €42,071 | +€3,291 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,079 | €7,084 | +€5 | +0.1% |
| Other operating charges | 640/8 | €542 | €740 | +€198 | +36.6% |
| Gross operating margin | 9900 | €83,628 | €82,265 | -€1,363 | -1.6% |
| Operating profit (loss) | 9901 | €37,228 | €32,370 | -€4,857 | -13.0% |
| Financial income | 75/76B | €0 | €9 | +€9 | +89900.0% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +89900.0% |
| Financial charges | 65/66B | -€1 | €27 | +€27 | |
| Recurring financial charges | 65 | -€1 | €27 | +€27 | |
| Profit (loss) for the period before taxes | 9903 | €37,229 | €32,353 | -€4,876 | -13.1% |
| Income taxes | 67/77 | €2,307 | €8,321 | +€6,014 | +260.7% |
| Profit (loss) for the period | 9904 | €34,921 | €24,032 | -€10,889 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,921 | €24,032 | -€10,889 | -31.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.