AL & DRI: 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 & DRI
Largest movements
- Cash +€8,812
up €8,812 (+9.7%), from €90,462 to €99,275
mainly Net result for the year (+€19,586) and Depreciation (+€10,422)
- Tangible fixed assets +€7,108
up €7,108 (+31.4%), from €22,659 to €29,767
of which Other tangible fixed assets: +€8,725
- Receivables within one year -€3,162
down €3,162 (-21.2%), from €14,938 to €11,776
of which Other amounts receivable: -€4,389
- Deferred charges and accrued income +€2,356
up €2,356 (+183.2%), from €1,286 to €3,642
- Profit (loss) carried forward +€19,586
up €19,586 (+24.1%), from €81,188 to €100,774
- Trade debts -€4,538
down €4,538 (-38.1%), from €11,911 to €7,373
- Turnover -€418,983
no longer reported in 2025 (was €418,983)
- Purchases and services -€277,875
no longer reported in 2025 (was €277,875)
- Gross operating margin +€62,996
up €62,996 (+41.8%), from €150,802 to €213,798
- Staff costs +€22,803
up €22,803 (+14.6%), from €155,669 to €178,472
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 | €135,185 | €149,851 | +€14,666 | +10.8% |
| Fixed assets | 21/28 | €23,580 | €30,687 | +€7,108 | +30.1% |
| Tangible fixed assets | 22/27 | €22,659 | €29,767 | +€7,108 | +31.4% |
| Plant, machinery and equipment | 23 | €5,147 | €7,095 | +€1,948 | +37.8% |
| Furniture and vehicles | 24 | €15,962 | €12,397 | -€3,565 | -22.3% |
| Other tangible fixed assets | 26 | €1,550 | €10,275 | +€8,725 | +562.9% |
| Financial fixed assets | 28 | €920 | €920 | = | 0.0% |
| Current assets | 29/58 | €111,605 | €119,164 | +€7,558 | +6.8% |
| Stocks and contracts in progress | 3 | €4,918 | €4,470 | -€448 | -9.1% |
| Stocks | 30/36 | €4,918 | €4,470 | -€448 | -9.1% |
| Amounts receivable within one year | 40/41 | €14,938 | €11,776 | -€3,162 | -21.2% |
| Trade receivables | 40 | - | €1,226 | +€1,226 | |
| Other amounts receivable | 41 | €14,938 | €10,550 | -€4,389 | -29.4% |
| Cash at bank and in hand | 54/58 | €90,462 | €99,275 | +€8,812 | +9.7% |
| Deferred charges and accrued income | 490/1 | €1,286 | €3,642 | +€2,356 | +183.2% |
| Total equity and liabilities | 10/49 | €135,185 | €149,851 | +€14,666 | +10.8% |
| Equity | 10/15 | €89,248 | €108,834 | +€19,586 | +21.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,188 | €100,774 | +€19,586 | +24.1% |
| Amounts payable | 17/49 | €45,937 | €41,017 | -€4,920 | -10.7% |
| Amounts payable within one year | 42/48 | €45,937 | €41,017 | -€4,920 | -10.7% |
| Trade debts | 44 | €11,911 | €7,373 | -€4,538 | -38.1% |
| Suppliers | 440/4 | €11,911 | €7,373 | -€4,538 | -38.1% |
| Taxes, remuneration and social security | 45 | €33,711 | €33,585 | -€126 | -0.4% |
| Taxes | 450/3 | €11,991 | €11,763 | -€228 | -1.9% |
| Remuneration and social security | 454/9 | €21,720 | €21,822 | +€102 | +0.5% |
| Other amounts payable | 47/48 | €315 | €59 | -€256 | -81.4% |
| Turnover | 70 | €418,983 | - | -€418,983 | |
| Goods, raw materials, services and sundry goods | 60/61 | €277,875 | - | -€277,875 | |
| Remuneration, social security and pensions | 62 | €155,669 | €178,472 | +€22,803 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,156 | €10,422 | +€1,266 | +13.8% |
| Other operating charges | 640/8 | €15 | - | -€15 | |
| Gross operating margin | 9900 | €150,802 | €213,798 | +€62,996 | +41.8% |
| Operating profit (loss) | 9901 | -€14,038 | €24,904 | +€38,942 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €863 | €2,189 | +€1,326 | +153.7% |
| Recurring financial charges | 65 | €863 | €2,189 | +€1,326 | +153.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,901 | €22,715 | +€37,616 | |
| Income taxes | 67/77 | €321 | €3,129 | +€2,808 | +874.3% |
| Profit (loss) for the period | 9904 | -€15,222 | €19,586 | +€34,808 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,222 | €19,586 | +€34,808 |
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 9 October 2026 via checked.be.