AL PRO: what changed
Two fiscal 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 PRO
Largest movements
- Receivables within one year +€6,833
up €6,833 (+15.2%), from €44,963 to €51,796
of which Trade receivables: +€4,129
- Tangible fixed assets -€5,371
down €5,371 (-36.8%), from €14,588 to €9,217
- Cash +€2,718
up €2,718 (+606.7%), from €448 to €3,166
mainly Net result for the year (+€26,267) and Tax, wage and social debts (+€11,367)
- Profit (loss) carried forward +€26,267
up €26,267 (+78.5%), from -€33,474 to -€7,207
- Debts after one year -€21,494
no longer reported in 2025 (was €21,494)
- Tax, wage and social debts +€11,367
up €11,367 (+254.5%), from €4,467 to €15,834
of which Taxes: +€11,647
- Trade debts -€8,306
down €8,306 (-58.6%), from €14,175 to €5,869
- Short-term financial debts -€1,392
no longer reported in 2025 (was €1,392)
- Gross operating margin +€14,097
up €14,097 (+21.7%), from €65,055 to €79,152
- Staff costs -€12,045
down €12,045 (-22.4%), from €53,859 to €41,814
- Taxes +€7,853
up €7,853 (+785.3%), from €1,000 to €8,853
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 | €66,899 | €71,079 | +€4,181 | +6.2% |
| Fixed assets | 21/28 | €21,488 | €16,117 | -€5,371 | -25.0% |
| Tangible fixed assets | 22/27 | €14,588 | €9,217 | -€5,371 | -36.8% |
| Plant, machinery and equipment | 23 | €14,588 | €9,217 | -€5,371 | -36.8% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €45,411 | €54,962 | +€9,551 | +21.0% |
| Amounts receivable within one year | 40/41 | €44,963 | €51,796 | +€6,833 | +15.2% |
| Trade receivables | 40 | €5,017 | €9,146 | +€4,129 | +82.3% |
| Other amounts receivable | 41 | €39,946 | €42,650 | +€2,704 | +6.8% |
| Cash at bank and in hand | 54/58 | €448 | €3,166 | +€2,718 | +606.7% |
| Total equity and liabilities | 10/49 | €66,899 | €71,079 | +€4,181 | +6.2% |
| Equity | 10/15 | -€13,890 | €12,377 | +€26,267 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €992 | €992 | = | 0.0% |
| Non-distributable reserves | 130/1 | €992 | €992 | = | 0.0% |
| Reserves not available under the articles | 1311 | €992 | €992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,474 | -€7,207 | +€26,267 | +78.5% |
| Amounts payable | 17/49 | €80,789 | €58,703 | -€22,086 | -27.3% |
| Amounts payable after more than one year | 17 | €21,494 | - | -€21,494 | |
| Financial debts | 170/4 | €21,494 | - | -€21,494 | |
| Amounts payable within one year | 42/48 | €59,295 | €58,703 | -€593 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €31,692 | €30,644 | -€1,048 | -3.3% |
| Financial debts | 43 | €1,392 | - | -€1,392 | |
| Other loans | 439 | €1,392 | - | -€1,392 | |
| Trade debts | 44 | €14,175 | €5,869 | -€8,306 | -58.6% |
| Suppliers | 440/4 | €14,175 | €5,869 | -€8,306 | -58.6% |
| Taxes, remuneration and social security | 45 | €4,467 | €15,834 | +€11,367 | +254.5% |
| Taxes | 450/3 | €2,401 | €14,048 | +€11,647 | +485.0% |
| Remuneration and social security | 454/9 | €2,065 | €1,786 | -€279 | -13.5% |
| Other amounts payable | 47/48 | €7,570 | €6,356 | -€1,214 | -16.0% |
| Remuneration, social security and pensions | 62 | €53,859 | €41,814 | -€12,045 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,656 | €1,238 | -€418 | -25.2% |
| Other operating charges | 640/8 | - | €95 | +€95 | |
| Gross operating margin | 9900 | €65,055 | €79,152 | +€14,097 | +21.7% |
| Operating profit (loss) | 9901 | €9,540 | €36,004 | +€26,465 | +277.4% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,333 | €884 | -€449 | -33.7% |
| Recurring financial charges | 65 | €1,333 | €884 | -€449 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €8,213 | €35,120 | +€26,907 | +327.6% |
| Income taxes | 67/77 | €1,000 | €8,853 | +€7,853 | +785.3% |
| Profit (loss) for the period | 9904 | €7,213 | €26,267 | +€19,054 | +264.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,213 | €26,267 | +€19,054 | +264.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.