AELA: 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.
AELA
Largest movements
- Cash +€5,314
up €5,314 (+1,434%), from €370 to €5,685
mainly Net result for the year (+€7,316) and Tax, wage and social debts (+€2,519)
- Intangible fixed assets +€2,743
new in 2025: €2,743
- Tangible fixed assets +€1,174
new in 2025: €1,174
- Deferred charges and accrued income +€744
new in 2025: €744
- Profit (loss) carried forward +€7,316
up €7,316 (+196%), from €3,740 to €11,056
- Tax, wage and social debts +€2,519
up €2,519 (+102%), from €2,482 to €5,001
- Trade debts -€1,047
down €1,047 (-69.8%), from €1,499 to €453
- Other debts +€970
up €970 (+79.1%), from €1,226 to €2,196
- Gross operating margin +€6,237
up €6,237 (+118%), from €5,274 to €11,510
- Taxes +€1,388
up €1,388 (+92.5%), from €1,500 to €2,888
- Depreciation +€1,044
new in 2025: €1,044
- Financial charges +€133
up €133 (+393%), from €34 to €167
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 | €10,196 | €20,045 | +€9,849 | +96.6% |
| Fixed assets | 21/28 | - | €3,917 | +€3,917 | |
| Intangible fixed assets | 21 | - | €2,743 | +€2,743 | |
| Tangible fixed assets | 22/27 | - | €1,174 | +€1,174 | |
| Furniture and vehicles | 24 | - | €1,174 | +€1,174 | |
| Current assets | 29/58 | €10,196 | €16,128 | +€5,932 | +58.2% |
| Amounts receivable within one year | 40/41 | €9,826 | €9,699 | -€127 | -1.3% |
| Trade receivables | 40 | €9,826 | €9,699 | -€127 | -1.3% |
| Cash at bank and in hand | 54/58 | €370 | €5,685 | +€5,314 | +1,434% |
| Deferred charges and accrued income | 490/1 | - | €744 | +€744 | |
| Total equity and liabilities | 10/49 | €10,196 | €20,045 | +€9,849 | +96.6% |
| Equity | 10/15 | €4,990 | €12,306 | +€7,316 | +147% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,740 | €11,056 | +€7,316 | +196% |
| Amounts payable | 17/49 | €5,207 | €7,739 | +€2,533 | +48.6% |
| Amounts payable within one year | 42/48 | €5,207 | €7,649 | +€2,443 | +46.9% |
| Trade debts | 44 | €1,499 | €453 | -€1,047 | -69.8% |
| Suppliers | 440/4 | €1,499 | €453 | -€1,047 | -69.8% |
| Taxes, remuneration and social security | 45 | €2,482 | €5,001 | +€2,519 | +102% |
| Taxes | 450/3 | €2,482 | €5,001 | +€2,519 | +102% |
| Other amounts payable | 47/48 | €1,226 | €2,196 | +€970 | +79.1% |
| Accrued charges and deferred income | 492/3 | - | €90 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,044 | +€1,044 | |
| Other operating charges | 640/8 | - | €95 | +€95 | |
| Gross operating margin | 9900 | €5,274 | €11,510 | +€6,237 | +118% |
| Operating profit (loss) | 9901 | €5,274 | €10,371 | +€5,098 | +96.7% |
| Financial charges | 65/66B | €34 | €167 | +€133 | +393% |
| Recurring financial charges | 65 | €34 | €167 | +€133 | +393% |
| Profit (loss) for the period before taxes | 9903 | €5,240 | €10,204 | +€4,965 | +94.8% |
| Income taxes | 67/77 | €1,500 | €2,888 | +€1,388 | +92.5% |
| Profit (loss) for the period | 9904 | €3,740 | €7,316 | +€3,576 | +95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,740 | €7,316 | +€3,576 | +95.6% |
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 14 October 2026 via checked.be.