AL GESTION: 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 GESTION
Largest movements
- Cash -€3,565
down €3,565 (-88.3%), from €4,039 to €474
mainly Debts after one year (-€14,351) and Deferred charges and accrued income (-€315)
- Debts after one year -€14,351
down €14,351 (-37.6%), from €38,131 to €23,780
- Other debts +€5,922
up €5,922 (+31.3%), from €18,907 to €24,829
- Reserves +€2,099
up €2,099 (+8.2%), from €25,551 to €27,651
- Trade debts +€1,269
up €1,269 (+804.0%), from €158 to €1,427
of which Bills of exchange payable: +€1,315
- Gross operating margin -€8,567
down €8,567 (-41.7%), from €20,521 to €11,954
- Taxes -€2,204
down €2,204 (-55.3%), from €3,987 to €1,783
- Financial charges +€875
up €875 (+25.5%), from €3,430 to €4,305
- Other operating charges +€716
new in 2025: €716
- Staff costs +€703
up €703 (+29.9%), from €2,348 to €3,051
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 | €116,000 | €112,489 | -€3,511 | -3.0% |
| Fixed assets | 21/28 | €98,251 | €98,251 | = | 0.0% |
| Financial fixed assets | 28 | €98,251 | €98,251 | = | 0.0% |
| Current assets | 29/58 | €17,749 | €14,238 | -€3,511 | -19.8% |
| Amounts receivable within one year | 40/41 | €13,552 | €13,292 | -€260 | -1.9% |
| Trade receivables | 40 | €13,552 | €13,292 | -€260 | -1.9% |
| Cash at bank and in hand | 54/58 | €4,039 | €474 | -€3,565 | -88.3% |
| Deferred charges and accrued income | 490/1 | €158 | €473 | +€315 | +199.3% |
| Total equity and liabilities | 10/49 | €116,000 | €112,489 | -€3,511 | -3.0% |
| Equity | 10/15 | €35,551 | €37,651 | +€2,099 | +5.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €25,551 | €27,651 | +€2,099 | +8.2% |
| Distributable reserves | 133 | €25,551 | €27,651 | +€2,099 | +8.2% |
| Amounts payable | 17/49 | €80,448 | €74,838 | -€5,610 | -7.0% |
| Amounts payable after more than one year | 17 | €38,131 | €23,780 | -€14,351 | -37.6% |
| Financial debts | 170/4 | €38,131 | €23,780 | -€14,351 | -37.6% |
| Amounts payable within one year | 42/48 | €42,317 | €51,058 | +€8,741 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | €13,673 | €14,351 | +€678 | +5.0% |
| Trade debts | 44 | €158 | €1,427 | +€1,269 | +804.0% |
| Suppliers | 440/4 | €158 | €112 | -€46 | -28.8% |
| Bills of exchange payable | 441 | - | €1,315 | +€1,315 | |
| Taxes, remuneration and social security | 45 | €9,579 | €10,450 | +€872 | +9.1% |
| Taxes | 450/3 | €9,579 | €10,450 | +€872 | +9.1% |
| Other amounts payable | 47/48 | €18,907 | €24,829 | +€5,922 | +31.3% |
| Remuneration, social security and pensions | 62 | €2,348 | €3,051 | +€703 | +29.9% |
| Other operating charges | 640/8 | - | €716 | +€716 | |
| Gross operating margin | 9900 | €20,521 | €11,954 | -€8,567 | -41.7% |
| Operating profit (loss) | 9901 | €18,173 | €8,187 | -€9,986 | -54.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €3,430 | €4,305 | +€875 | +25.5% |
| Recurring financial charges | 65 | €3,430 | €4,305 | +€875 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €14,745 | €3,882 | -€10,863 | -73.7% |
| Income taxes | 67/77 | €3,987 | €1,783 | -€2,204 | -55.3% |
| Profit (loss) for the period | 9904 | €10,758 | €2,099 | -€8,659 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,758 | €2,099 | -€8,659 | -80.5% |
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 10 October 2026 via checked.be.