AHLAM 7: 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.
AHLAM 7
Largest movements
- Tangible fixed assets +€42,143
up €42,143 (+345%), from €12,201 to €54,344
of which Furniture and vehicles: +€42,260
- Receivables within one year +€12,802
up €12,802 (+1,401%), from €914 to €13,716
of which Other amounts receivable: +€10,873
- Deferred charges and accrued income +€1,629
new in 2025: €1,629
- Debts after one year +€30,730
new in 2025: €30,730
- Current portion of long-term debt +€11,496
up €11,496 (+595%), from €1,932 to €13,428
- Tax, wage and social debts +€9,227
up €9,227 (+58.5%), from €15,773 to €25,000
of which Taxes: +€12,227
- Accrued charges and deferred income +€3,700
new in 2025: €3,700
- Profit (loss) carried forward +€1,525
up €1,525 (+5.2%), from €29,405 to €30,930
- Financial income +€20,346
new in 2025: €20,346
of which Non-recurring financial income: +€20,346
- Depreciation +€11,042
up €11,042 (+103%), from €10,748 to €21,790
- Gross operating margin -€9,551
down €9,551 (-40.5%), from €23,608 to €14,056
- Other operating charges +€4,581
up €4,581 (+510%), from €899 to €5,480
- Financial charges +€1,388
up €1,388 (+421%), from €329 to €1,718
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 | €64,893 | €121,256 | +€56,363 | +86.9% |
| Fixed assets | 21/28 | €14,648 | €56,914 | +€42,266 | +289% |
| Tangible fixed assets | 22/27 | €12,201 | €54,344 | +€42,143 | +345% |
| Plant, machinery and equipment | 23 | €117 | - | -€117 | |
| Furniture and vehicles | 24 | €12,084 | €54,344 | +€42,260 | +350% |
| Financial fixed assets | 28 | €2,447 | €2,570 | +€123 | +5.0% |
| Current assets | 29/58 | €50,245 | €64,341 | +€14,096 | +28.1% |
| Amounts receivable within one year | 40/41 | €914 | €13,716 | +€12,802 | +1,401% |
| Trade receivables | 40 | €157 | €2,086 | +€1,929 | +1,229% |
| Other amounts receivable | 41 | €757 | €11,630 | +€10,873 | +1,437% |
| Cash at bank and in hand | 54/58 | €49,331 | €48,997 | -€335 | -0.7% |
| Deferred charges and accrued income | 490/1 | - | €1,629 | +€1,629 | |
| Total equity and liabilities | 10/49 | €64,893 | €121,256 | +€56,363 | +86.9% |
| Equity | 10/15 | €46,865 | €48,390 | +€1,525 | +3.3% |
| Contributions | 10/11 | €17,460 | €17,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,405 | €30,930 | +€1,525 | +5.2% |
| Amounts payable | 17/49 | €18,028 | €72,866 | +€54,838 | +304% |
| Amounts payable after more than one year | 17 | - | €30,730 | +€30,730 | |
| Financial debts | 170/4 | - | €30,730 | +€30,730 | |
| Amounts payable within one year | 42/48 | €18,028 | €38,436 | +€20,408 | +113% |
| Current portion of amounts payable after more than one year | 42 | €1,932 | €13,428 | +€11,496 | +595% |
| Trade debts | 44 | €323 | €8 | -€315 | -97.5% |
| Suppliers | 440/4 | €323 | €8 | -€315 | -97.5% |
| Taxes, remuneration and social security | 45 | €15,773 | €25,000 | +€9,227 | +58.5% |
| Taxes | 450/3 | €12,773 | €25,000 | +€12,227 | +95.7% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Accrued charges and deferred income | 492/3 | - | €3,700 | +€3,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,748 | €21,790 | +€11,042 | +103% |
| Other operating charges | 640/8 | €899 | €5,480 | +€4,581 | +510% |
| Gross operating margin | 9900 | €23,608 | €14,056 | -€9,551 | -40.5% |
| Operating profit (loss) | 9901 | €11,961 | -€13,213 | -€25,174 | |
| Financial income | 75/76B | - | €20,346 | +€20,346 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €20,346 | +€20,346 | |
| Financial charges | 65/66B | €329 | €1,718 | +€1,388 | +421% |
| Recurring financial charges | 65 | €329 | €1,718 | +€1,388 | +421% |
| Profit (loss) for the period before taxes | 9903 | €11,632 | €5,415 | -€6,217 | -53.4% |
| Income taxes | 67/77 | €4,636 | €3,890 | -€746 | -16.1% |
| Profit (loss) for the period | 9904 | €6,996 | €1,525 | -€5,471 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,996 | €1,525 | -€5,471 | -78.2% |
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 17 October 2026 via checked.be.