AL SOFT: 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 SOFT
Largest movements
- Tangible fixed assets +€211,049
up €211,049 (+161.1%), from €130,985 to €342,035
of which Land and buildings: +€250,000
- Current investments -€81,425
down €81,425 (-11.4%), from €712,496 to €631,071
- Cash +€16,975
up €16,975 (+5.3%), from €323,092 to €340,067
mainly Debts after one year (+€178,333) and Current investments (+€81,425)
- Debts after one year +€178,333
new in 2025: €178,333
- Profit (loss) carried forward -€34,446
down €34,446, from €21,693 to -€12,753
- Current portion of long-term debt +€20,000
new in 2025: €20,000
- Gross operating margin -€87,853
down €87,853 (-74.4%), from €118,026 to €30,173
- Depreciation +€30,274
up €30,274 (+78.0%), from €38,795 to €69,069
- Taxes -€28,500
down €28,500 (-95.4%), from €29,875 to €1,375
- Financial income -€4,564
down €4,564 (-44.5%), from €10,261 to €5,697
- Financial charges +€1,294
up €1,294 (+66025.0%), from €2 to €1,296
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 | €1,187,477 | €1,333,498 | +€146,020 | +12.3% |
| Fixed assets | 21/28 | €130,985 | €342,035 | +€211,049 | +161.1% |
| Tangible fixed assets | 22/27 | €130,985 | €342,035 | +€211,049 | +161.1% |
| Land and buildings | 22 | - | €250,000 | +€250,000 | |
| Furniture and vehicles | 24 | €87,680 | €56,346 | -€31,334 | -35.7% |
| Other tangible fixed assets | 26 | €43,305 | €35,689 | -€7,617 | -17.6% |
| Current assets | 29/58 | €1,056,492 | €991,463 | -€65,029 | -6.2% |
| Amounts receivable within one year | 40/41 | €18,382 | €18,386 | +€4 | 0.0% |
| Trade receivables | 40 | €18,382 | €18,362 | -€20 | -0.1% |
| Other amounts receivable | 41 | - | €24 | +€24 | |
| Current investments | 50/53 | €712,496 | €631,071 | -€81,425 | -11.4% |
| Cash at bank and in hand | 54/58 | €323,092 | €340,067 | +€16,975 | +5.3% |
| Deferred charges and accrued income | 490/1 | €2,523 | €1,939 | -€583 | -23.1% |
| Total equity and liabilities | 10/49 | €1,187,477 | €1,333,498 | +€146,020 | +12.3% |
| Equity | 10/15 | €1,167,718 | €1,130,173 | -€37,545 | -3.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €1,115,038 | €1,111,939 | -€3,099 | -0.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €8,738 | €8,738 | = | 0.0% |
| Distributable reserves | 133 | €1,106,300 | €1,103,201 | -€3,099 | -0.3% |
| Profit (loss) carried forward | 14 | €21,693 | -€12,753 | -€34,446 | |
| Amounts payable | 17/49 | €19,759 | €203,324 | +€183,565 | +929.0% |
| Amounts payable after more than one year | 17 | - | €178,333 | +€178,333 | |
| Financial debts | 170/4 | - | €178,333 | +€178,333 | |
| Amounts payable within one year | 42/48 | €18,766 | €24,991 | +€6,225 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €1,424 | €888 | -€535 | -37.6% |
| Suppliers | 440/4 | €1,424 | €888 | -€535 | -37.6% |
| Taxes, remuneration and social security | 45 | €9,155 | €4,086 | -€5,069 | -55.4% |
| Taxes | 450/3 | €9,155 | €4,086 | -€5,069 | -55.4% |
| Other amounts payable | 47/48 | €8,188 | €17 | -€8,171 | -99.8% |
| Accrued charges and deferred income | 492/3 | €993 | €0 | -€993 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,795 | €69,069 | +€30,274 | +78.0% |
| Other operating charges | 640/8 | €1,209 | €1,675 | +€466 | +38.6% |
| Gross operating margin | 9900 | €118,026 | €30,173 | -€87,853 | -74.4% |
| Operating profit (loss) | 9901 | €78,022 | -€40,571 | -€118,593 | |
| Financial income | 75/76B | €10,261 | €5,697 | -€4,564 | -44.5% |
| Recurring financial income | 75 | €10,261 | €5,697 | -€4,564 | -44.5% |
| Financial charges | 65/66B | €2 | €1,296 | +€1,294 | +66025.0% |
| Recurring financial charges | 65 | €2 | €1,296 | +€1,294 | +66025.0% |
| Profit (loss) for the period before taxes | 9903 | €88,281 | -€36,170 | -€124,451 | |
| Income taxes | 67/77 | €29,875 | €1,375 | -€28,500 | -95.4% |
| Profit (loss) for the period | 9904 | €58,406 | -€37,545 | -€95,951 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,406 | -€37,545 | -€95,951 |
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 2 October 2026 via checked.be.