AL CONSULTING: 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.
AL CONSULTING
Largest movements
- Tangible fixed assets +€15,418
new in 2025: €15,418
- Receivables within one year +€11,644
up €11,644 (+119%), from €9,804 to €21,448
of which Other amounts receivable: +€14,765
- Cash -€1,599
down €1,599 (-16.3%), from €9,830 to €8,231
mainly Investment in fixed assets (net) (-€20,664) and Receivables within one year (-€11,644)
- Debts after one year +€12,021
new in 2025: €12,021
- Profit (loss) carried forward +€4,981
up €4,981 (+73.4%), from €6,784 to €11,765
- Tax, wage and social debts +€3,715
up €3,715 (+97.4%), from €3,812 to €7,527
- Current portion of long-term debt +€3,467
new in 2025: €3,467
- Accrued charges and deferred income +€2,826
new in 2025: €2,826
- Gross operating margin +€6,809
up €6,809 (+60.5%), from €11,248 to €18,057
- Depreciation +€5,127
up €5,127 (+4,300%), from €119 to €5,246
- Taxes +€3,100
up €3,100 (+188%), from €1,650 to €4,750
- Other operating charges +€2,826
new in 2025: €2,826
- Financial charges +€777
up €777 (+566%), from €137 to €914
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 | €19,634 | €45,097 | +€25,463 | +130% |
| Fixed assets | 21/28 | - | €15,418 | +€15,418 | |
| Tangible fixed assets | 22/27 | - | €15,418 | +€15,418 | |
| Furniture and vehicles | 24 | - | €15,418 | +€15,418 | |
| Current assets | 29/58 | €19,634 | €29,679 | +€10,045 | +51.2% |
| Amounts receivable within one year | 40/41 | €9,804 | €21,448 | +€11,644 | +119% |
| Trade receivables | 40 | €4,992 | €1,872 | -€3,121 | -62.5% |
| Other amounts receivable | 41 | €4,811 | €19,576 | +€14,765 | +307% |
| Cash at bank and in hand | 54/58 | €9,830 | €8,231 | -€1,599 | -16.3% |
| Total equity and liabilities | 10/49 | €19,634 | €45,097 | +€25,463 | +130% |
| Equity | 10/15 | €12,984 | €17,965 | +€4,981 | +38.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,784 | €11,765 | +€4,981 | +73.4% |
| Amounts payable | 17/49 | €6,650 | €27,132 | +€20,482 | +308% |
| Amounts payable after more than one year | 17 | - | €12,021 | +€12,021 | |
| Financial debts | 170/4 | - | €12,021 | +€12,021 | |
| Amounts payable within one year | 42/48 | €6,650 | €12,285 | +€5,635 | +84.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,467 | +€3,467 | |
| Trade debts | 44 | €2,838 | €1,291 | -€1,547 | -54.5% |
| Suppliers | 440/4 | €2,838 | €1,291 | -€1,547 | -54.5% |
| Taxes, remuneration and social security | 45 | €3,812 | €7,527 | +€3,715 | +97.4% |
| Taxes | 450/3 | €3,812 | €7,527 | +€3,715 | +97.4% |
| Accrued charges and deferred income | 492/3 | - | €2,826 | +€2,826 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €5,246 | +€5,127 | +4,300% |
| Other operating charges | 640/8 | - | €2,826 | +€2,826 | |
| Gross operating margin | 9900 | €11,248 | €18,057 | +€6,809 | +60.5% |
| Operating profit (loss) | 9901 | €11,129 | €9,985 | -€1,144 | -10.3% |
| Financial income | 75/76B | €20 | €660 | +€640 | +3,199% |
| Recurring financial income | 75 | €20 | €660 | +€640 | +3,199% |
| Financial charges | 65/66B | €137 | €914 | +€777 | +566% |
| Recurring financial charges | 65 | €137 | €914 | +€777 | +566% |
| Profit (loss) for the period before taxes | 9903 | €11,012 | €9,731 | -€1,280 | -11.6% |
| Income taxes | 67/77 | €1,650 | €4,750 | +€3,100 | +188% |
| Profit (loss) for the period | 9904 | €9,362 | €4,981 | -€4,381 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,362 | €4,981 | -€4,381 | -46.8% |
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.