AL IN 1 IT: 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 IN 1 IT
Largest movements
- Deferred charges and accrued income +€18,138
up €18,138, from €0 to €18,138
- Receivables within one year +€16,652
up €16,652 (+20.7%), from €80,472 to €97,124
of which Trade receivables: +€29,288
- Stocks and contracts -€14,352
down €14,352 (-46.2%), from €31,098 to €16,746
- Cash +€1,567
up €1,567 (+54.6%), from €2,869 to €4,436
mainly Stocks and contracts (+€14,352) and Net result for the year (+€10,801)
- Profit (loss) carried forward +€10,801
up €10,801 (+27.3%), from -€39,524 to -€28,723
- Accrued charges and deferred income +€10,001
up €10,001 (+471,740%), from €2 to €10,003
- Other debts +€9,685
up €9,685 (+8.6%), from €112,822 to €122,508
- Tax, wage and social debts -€6,413
down €6,413 (-100%), from €6,413 to €0
of which Taxes: -€4,751
- Trade debts -€3,111
down €3,111 (-12.8%), from €24,318 to €21,207
- Staff costs -€54,423
down €54,423 (-91.5%), from €59,501 to €5,077
- Gross operating margin -€22,643
down €22,643 (-61.4%), from €36,857 to €14,214
- Write-downs -€20,875
down €20,875, from €15,698 to -€5,177
- Depreciation -€5,202
down €5,202 (-83.1%), from €6,264 to €1,062
- Other operating charges +€1,491
up €1,491 (+385%), from €387 to €1,879
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 | €115,501 | €136,444 | +€20,943 | +18.1% |
| Fixed assets | 21/28 | €1,062 | €0 | -€1,062 | -100% |
| Intangible fixed assets | 21 | €339 | €0 | -€339 | -100% |
| Tangible fixed assets | 22/27 | €722 | €0 | -€722 | -100% |
| Plant, machinery and equipment | 23 | €722 | €0 | -€722 | -100% |
| Current assets | 29/58 | €114,439 | €136,444 | +€22,005 | +19.2% |
| Stocks and contracts in progress | 3 | €31,098 | €16,746 | -€14,352 | -46.2% |
| Stocks | 30/36 | €31,098 | €16,746 | -€14,352 | -46.2% |
| Amounts receivable within one year | 40/41 | €80,472 | €97,124 | +€16,652 | +20.7% |
| Trade receivables | 40 | €41,602 | €70,890 | +€29,288 | +70.4% |
| Other amounts receivable | 41 | €38,870 | €26,234 | -€12,637 | -32.5% |
| Cash at bank and in hand | 54/58 | €2,869 | €4,436 | +€1,567 | +54.6% |
| Deferred charges and accrued income | 490/1 | €0 | €18,138 | +€18,138 | |
| Total equity and liabilities | 10/49 | €115,501 | €136,444 | +€20,943 | +18.1% |
| Equity | 10/15 | -€36,524 | -€25,723 | +€10,801 | +29.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,524 | -€28,723 | +€10,801 | +27.3% |
| Amounts payable | 17/49 | €152,025 | €162,167 | +€10,142 | +6.7% |
| Amounts payable within one year | 42/48 | €152,023 | €152,164 | +€141 | +0.1% |
| Financial debts | 43 | €8,470 | €8,449 | -€21 | -0.2% |
| Credit institutions | 430/8 | €8,470 | €8,449 | -€21 | -0.2% |
| Trade debts | 44 | €24,318 | €21,207 | -€3,111 | -12.8% |
| Suppliers | 440/4 | €24,318 | €21,207 | -€3,111 | -12.8% |
| Taxes, remuneration and social security | 45 | €6,413 | €0 | -€6,413 | -100% |
| Taxes | 450/3 | €4,751 | €0 | -€4,751 | -100% |
| Remuneration and social security | 454/9 | €1,662 | €0 | -€1,662 | -100% |
| Other amounts payable | 47/48 | €112,822 | €122,508 | +€9,685 | +8.6% |
| Accrued charges and deferred income | 492/3 | €2 | €10,003 | +€10,001 | +471,740% |
| Remuneration, social security and pensions | 62 | €59,501 | €5,077 | -€54,423 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,264 | €1,062 | -€5,202 | -83.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,698 | -€5,177 | -€20,875 | |
| Other operating charges | 640/8 | €387 | €1,879 | +€1,491 | +385% |
| Gross operating margin | 9900 | €36,857 | €14,214 | -€22,643 | -61.4% |
| Operating profit (loss) | 9901 | -€44,993 | €11,373 | +€56,366 | |
| Financial income | 75/76B | €14 | €15 | +€2 | +13.2% |
| Recurring financial income | 75 | €14 | €15 | +€2 | +13.2% |
| Financial charges | 65/66B | €741 | €588 | -€153 | -20.7% |
| Recurring financial charges | 65 | €741 | €588 | -€153 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€45,720 | €10,801 | +€56,521 | |
| Income taxes | 67/77 | €21 | €0 | -€21 | -100% |
| Profit (loss) for the period | 9904 | -€45,741 | €10,801 | +€56,542 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,741 | €10,801 | +€56,542 |
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 31 October 2026 via checked.be.