AL-IS: 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-IS
Largest movements
- Cash +€14,557
up €14,557 (+377%), from €3,866 to €18,423
mainly Depreciation (+€13,140) and Other debts (+€10,440)
- Tangible fixed assets -€10,140
down €10,140 (-22.9%), from €44,260 to €34,121
- Receivables within one year -€5,701
down €5,701 (-63.5%), from €8,971 to €3,270
of which Other amounts receivable: -€5,299
- Other debts +€10,440
up €10,440 (+928%), from €1,125 to €11,565
- Debts after one year -€8,470
down €8,470 (-34.6%), from €24,479 to €16,008
- Profit (loss) carried forward -€4,125
down €4,125 (-100%), from €4,125 to €0
- Tax, wage and social debts +€779
new in 2025: €779
- Trade debts -€777
down €777 (-22.7%), from €3,420 to €2,643
- Depreciation -€1,782
down €1,782 (-11.9%), from €14,921 to €13,140
- Financial charges -€1,114
down €1,114 (-38.2%), from €2,914 to €1,801
- Gross operating margin +€910
up €910 (+4.0%), from €22,535 to €23,444
- Financial income -€336
down €336 (-98.3%), from €342 to €6
- Taxes -€299
down €299 (-11.5%), from €2,593 to €2,294
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 | €58,251 | €56,530 | -€1,720 | -3.0% |
| Fixed assets | 21/28 | €44,260 | €34,121 | -€10,140 | -22.9% |
| Tangible fixed assets | 22/27 | €44,260 | €34,121 | -€10,140 | -22.9% |
| Plant, machinery and equipment | 23 | €25,207 | €21,456 | -€3,751 | -14.9% |
| Furniture and vehicles | 24 | €5,086 | €2,928 | -€2,158 | -42.4% |
| Leasing and similar rights | 25 | €13,968 | €9,737 | -€4,231 | -30.3% |
| Current assets | 29/58 | €13,990 | €22,410 | +€8,419 | +60.2% |
| Amounts receivable within one year | 40/41 | €8,971 | €3,270 | -€5,701 | -63.5% |
| Trade receivables | 40 | €2,966 | €2,564 | -€402 | -13.6% |
| Other amounts receivable | 41 | €6,005 | €706 | -€5,299 | -88.2% |
| Cash at bank and in hand | 54/58 | €3,866 | €18,423 | +€14,557 | +377% |
| Deferred charges and accrued income | 490/1 | €1,153 | €717 | -€437 | -37.9% |
| Total equity and liabilities | 10/49 | €58,251 | €56,530 | -€1,720 | -3.0% |
| Equity | 10/15 | €21,189 | €17,064 | -€4,125 | -19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,864 | €10,864 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €10,864 | €10,864 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,125 | €0 | -€4,125 | -100% |
| Amounts payable | 17/49 | €37,062 | €39,466 | +€2,404 | +6.5% |
| Amounts payable after more than one year | 17 | €24,479 | €16,008 | -€8,470 | -34.6% |
| Financial debts | 170/4 | €24,479 | €16,008 | -€8,470 | -34.6% |
| Amounts payable within one year | 42/48 | €12,583 | €23,458 | +€10,875 | +86.4% |
| Current portion of amounts payable after more than one year | 42 | €8,038 | €8,470 | +€433 | +5.4% |
| Trade debts | 44 | €3,420 | €2,643 | -€777 | -22.7% |
| Suppliers | 440/4 | €3,420 | €2,643 | -€777 | -22.7% |
| Taxes, remuneration and social security | 45 | - | €779 | +€779 | |
| Taxes | 450/3 | - | €779 | +€779 | |
| Other amounts payable | 47/48 | €1,125 | €11,565 | +€10,440 | +928% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,921 | €13,140 | -€1,782 | -11.9% |
| Other operating charges | 640/8 | €641 | €672 | +€31 | +4.9% |
| Gross operating margin | 9900 | €22,535 | €23,444 | +€910 | +4.0% |
| Operating profit (loss) | 9901 | €6,973 | €9,633 | +€2,660 | +38.1% |
| Financial income | 75/76B | €342 | €6 | -€336 | -98.3% |
| Recurring financial income | 75 | €342 | €6 | -€336 | -98.3% |
| Financial charges | 65/66B | €2,914 | €1,801 | -€1,114 | -38.2% |
| Recurring financial charges | 65 | €2,914 | €1,801 | -€1,114 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €4,400 | €7,838 | +€3,438 | +78.1% |
| Income taxes | 67/77 | €2,593 | €2,294 | -€299 | -11.5% |
| Profit (loss) for the period | 9904 | €1,807 | €5,544 | +€3,737 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €1,807 | €5,544 | +€3,737 | +207% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.