A@Lina: 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@Lina
Largest movements
- Tangible fixed assets +€121,839
up €121,839 (+1283.8%), from €9,490 to €131,329
of which Furniture and vehicles: +€115,295
- Receivables after one year +€115,000
new in 2025: €115,000
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash +€56,935
up €56,935 (+873.0%), from €6,522 to €63,457
mainly Net result for the year (+€105,244) and Current investments (+€100,000)
- Receivables within one year -€19,787
down €19,787 (-97.3%), from €20,344 to €557
of which Trade receivables: -€20,224
- Profit (loss) carried forward +€105,244
up €105,244 (+153.0%), from €68,801 to €174,045
- Current portion of long-term debt +€39,692
new in 2025: €39,692
- Debts after one year +€30,571
new in 2025: €30,571
- Tax, wage and social debts +€14,620
up €14,620 (+51.0%), from €28,682 to €43,303
of which Taxes: +€17,300
- Other debts -€10,478
down €10,478 (-46.1%), from €22,717 to €12,240
- Gross operating margin +€75,397
up €75,397 (+102.1%), from €73,852 to €149,249
- Taxes +€15,667
up €15,667 (+86.7%), from €18,076 to €33,743
- Depreciation +€8,684
up €8,684 (+1196.7%), from €726 to €9,410
- Financial charges +€2,649
up €2,649 (+1380.4%), from €192 to €2,841
- Financial income +€2,541
up €2,541 (+19530.4%), from €13 to €2,554
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 | €136,636 | €311,888 | +€175,253 | +128.3% |
| Fixed assets | 21/28 | €9,770 | €131,609 | +€121,839 | +1247.0% |
| Tangible fixed assets | 22/27 | €9,490 | €131,329 | +€121,839 | +1283.8% |
| Furniture and vehicles | 24 | €9,490 | €124,785 | +€115,295 | +1214.9% |
| Other tangible fixed assets | 26 | - | €6,543 | +€6,543 | |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €126,866 | €180,280 | +€53,414 | +42.1% |
| Amounts receivable after more than one year | 29 | - | €115,000 | +€115,000 | |
| Other amounts receivable | 291 | - | €115,000 | +€115,000 | |
| Amounts receivable within one year | 40/41 | €20,344 | €557 | -€19,787 | -97.3% |
| Trade receivables | 40 | €20,224 | €0 | -€20,224 | -100.0% |
| Other amounts receivable | 41 | €120 | €557 | +€437 | +362.8% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €6,522 | €63,457 | +€56,935 | +873.0% |
| Deferred charges and accrued income | 490/1 | - | €1,266 | +€1,266 | |
| Total equity and liabilities | 10/49 | €136,636 | €311,888 | +€175,253 | +128.3% |
| Equity | 10/15 | €68,901 | €174,145 | +€105,244 | +152.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,801 | €174,045 | +€105,244 | +153.0% |
| Amounts payable | 17/49 | €67,735 | €137,743 | +€70,008 | +103.4% |
| Amounts payable after more than one year | 17 | - | €30,571 | +€30,571 | |
| Financial debts | 170/4 | - | €30,571 | +€30,571 | |
| Amounts payable within one year | 42/48 | €67,735 | €105,692 | +€37,958 | +56.0% |
| Current portion of amounts payable after more than one year | 42 | - | €39,692 | +€39,692 | |
| Trade debts | 44 | €16,335 | €10,458 | -€5,877 | -36.0% |
| Suppliers | 440/4 | €16,335 | €10,458 | -€5,877 | -36.0% |
| Taxes, remuneration and social security | 45 | €28,682 | €43,303 | +€14,620 | +51.0% |
| Taxes | 450/3 | €26,002 | €43,303 | +€17,300 | +66.5% |
| Remuneration and social security | 454/9 | €2,680 | €0 | -€2,680 | -100.0% |
| Other amounts payable | 47/48 | €22,717 | €12,240 | -€10,478 | -46.1% |
| Accrued charges and deferred income | 492/3 | - | €1,480 | +€1,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | €9,410 | +€8,684 | +1196.7% |
| Other operating charges | 640/8 | €1,323 | €565 | -€758 | -57.3% |
| Gross operating margin | 9900 | €73,852 | €149,249 | +€75,397 | +102.1% |
| Operating profit (loss) | 9901 | €71,803 | €139,274 | +€67,471 | +94.0% |
| Financial income | 75/76B | €13 | €2,554 | +€2,541 | +19530.4% |
| Recurring financial income | 75 | €13 | €2,554 | +€2,541 | +19530.4% |
| Financial charges | 65/66B | €192 | €2,841 | +€2,649 | +1380.4% |
| Recurring financial charges | 65 | €192 | €2,841 | +€2,649 | +1380.4% |
| Profit (loss) for the period before taxes | 9903 | €71,624 | €138,987 | +€67,363 | +94.1% |
| Income taxes | 67/77 | €18,076 | €33,743 | +€15,667 | +86.7% |
| Profit (loss) for the period | 9904 | €53,548 | €105,244 | +€51,696 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,548 | €105,244 | +€51,696 | +96.5% |
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.