ALA-KN: 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.
ALA-KN
Largest movements
- Cash -€39,063
down €39,063 (-38.6%), from €101,088 to €62,024
mainly Contributions, distributions and other (-€64,000) and Other debts (-€16,100)
- Receivables within one year +€13,645
up €13,645 (+334.3%), from €4,082 to €17,727
of which Other amounts receivable: +€15,325
- Tangible fixed assets +€2,722
new in 2025: €2,722
- Other debts -€16,100
down €16,100 (-26.4%), from €60,900 to €44,800
- Tax, wage and social debts -€6,900
down €6,900 (-26.4%), from €26,100 to €19,200
- Debts after one year -€3,000
no longer reported in 2025 (was €3,000)
- Current portion of long-term debt +€3,000
new in 2025: €3,000
- Gross operating margin -€14,182
down €14,182 (-14.4%), from €98,233 to €84,051
- Taxes +€8,314
up €8,314 (+79.1%), from €10,507 to €18,820
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 | €105,219 | €82,523 | -€22,697 | -21.6% |
| Fixed assets | 21/28 | €50 | €2,772 | +€2,722 | +5444.1% |
| Tangible fixed assets | 22/27 | - | €2,722 | +€2,722 | |
| Plant, machinery and equipment | 23 | - | €2,722 | +€2,722 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €105,169 | €79,751 | -€25,419 | -24.2% |
| Amounts receivable within one year | 40/41 | €4,082 | €17,727 | +€13,645 | +334.3% |
| Trade receivables | 40 | €1,680 | - | -€1,680 | |
| Other amounts receivable | 41 | €2,402 | €17,727 | +€15,325 | +638.1% |
| Cash at bank and in hand | 54/58 | €101,088 | €62,024 | -€39,063 | -38.6% |
| Total equity and liabilities | 10/49 | €105,219 | €82,523 | -€22,697 | -21.6% |
| Equity | 10/15 | €14,931 | €15,061 | +€130 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €671 | €801 | +€130 | +19.4% |
| Amounts payable | 17/49 | €90,289 | €67,462 | -€22,827 | -25.3% |
| Amounts payable after more than one year | 17 | €3,000 | - | -€3,000 | |
| Financial debts | 170/4 | €3,000 | - | -€3,000 | |
| Amounts payable within one year | 42/48 | €87,289 | €67,462 | -€19,827 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,000 | +€3,000 | |
| Trade debts | 44 | €289 | €462 | +€173 | +60.1% |
| Suppliers | 440/4 | €289 | €462 | +€173 | +60.1% |
| Taxes, remuneration and social security | 45 | €26,100 | €19,200 | -€6,900 | -26.4% |
| Taxes | 450/3 | €26,100 | €19,200 | -€6,900 | -26.4% |
| Other amounts payable | 47/48 | €60,900 | €44,800 | -€16,100 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €188 | +€188 | |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Gross operating margin | 9900 | €98,233 | €84,051 | -€14,182 | -14.4% |
| Operating profit (loss) | 9901 | €97,947 | €83,568 | -€14,379 | -14.7% |
| Financial charges | 65/66B | €660 | €618 | -€43 | -6.5% |
| Recurring financial charges | 65 | €660 | €618 | -€43 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €97,287 | €82,950 | -€14,337 | -14.7% |
| Income taxes | 67/77 | €10,507 | €18,820 | +€8,314 | +79.1% |
| Profit (loss) for the period | 9904 | €86,780 | €64,130 | -€22,650 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,780 | €64,130 | -€22,650 | -26.1% |
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 3 October 2026 via checked.be.