AELTERMAN CONTRACTING & ENGINEERING: 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.
AELTERMAN CONTRACTING & ENGINEERING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€812,722
down €812,722 (-98.9%), from €822,091 to €9,370
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 | €669,901 | €673,273 | +€3,372 | +0.5% |
| Fixed assets | 21/28 | €652,446 | €652,446 | = | 0.0% |
| Financial fixed assets | 28 | €652,446 | €652,446 | = | 0.0% |
| Affiliated companies | 280/1 | €652,446 | €652,446 | = | 0.0% |
| Participating interests | 280 | €652,446 | €652,446 | = | 0.0% |
| Current assets | 29/58 | €17,455 | €20,827 | +€3,372 | +19.3% |
| Cash at bank and in hand | 54/58 | €6,387 | €11,457 | +€5,070 | +79.4% |
| Deferred charges and accrued income | 490/1 | €11,068 | €9,370 | -€1,699 | -15.3% |
| Total equity and liabilities | 10/49 | €669,901 | €673,273 | +€3,372 | +0.5% |
| Equity | 10/15 | €665,340 | €670,433 | +€5,093 | +0.8% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €265,340 | €270,433 | +€5,093 | +1.9% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €225,340 | €230,433 | +€5,093 | +2.3% |
| Amounts payable | 17/49 | €4,561 | €2,840 | -€1,721 | -37.7% |
| Amounts payable within one year | 42/48 | €4,561 | €2,840 | -€1,721 | -37.7% |
| Trade debts | 44 | €3,561 | €2,840 | -€721 | -20.2% |
| Suppliers | 440/4 | €3,561 | €2,840 | -€721 | -20.2% |
| Taxes, remuneration and social security | 45 | €1,000 | - | -€1,000 | |
| Taxes | 450/3 | €1,000 | - | -€1,000 | |
| Operating charges | 60/66A | €6,552 | €4,788 | -€1,765 | -26.9% |
| Services and other goods | 61 | €6,025 | €4,244 | -€1,781 | -29.6% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Operating profit (loss) | 9901 | -€6,552 | -€4,788 | +€1,765 | +26.9% |
| Financial income | 75/76B | €822,091 | €9,370 | -€812,722 | -98.9% |
| Recurring financial income | 75 | €822,091 | €9,370 | -€812,722 | -98.9% |
| Income from financial fixed assets | 750 | €811,023 | - | -€811,023 | |
| Income from current assets | 751 | €11,068 | €9,370 | -€1,699 | -15.3% |
| Other financial income | 752/9 | - | €0 | +€0 | |
| Financial charges | 65/66B | €641 | €490 | -€151 | -23.6% |
| Recurring financial charges | 65 | €641 | €490 | -€151 | -23.6% |
| Other financial charges | 652/9 | €641 | €490 | -€151 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €814,898 | €4,093 | -€810,805 | -99.5% |
| Income taxes | 67/77 | €1,000 | -€1,000 | -€2,000 | |
| Taxes | 670/3 | €1,000 | - | -€1,000 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,000 | +€1,000 | |
| Profit (loss) for the period | 9904 | €813,898 | €5,093 | -€808,805 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €813,898 | €5,093 | -€808,805 | -99.4% |
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 19 October 2026 via checked.be.