Alaerts 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.
Alaerts IT
Largest movements
- Cash -€24,877
down €24,877 (-48.4%), from €51,409 to €26,532
mainly Receivables within one year (-€15,313) and Net result for the year (-€14,541)
- Receivables within one year +€15,313
up €15,313 (+158%), from €9,685 to €24,998
- Tangible fixed assets +€1,415
up €1,415 (+209%), from €678 to €2,093
- Deferred charges and accrued income +€786
up €786 (+33.3%), from €2,361 to €3,147
- Profit (loss) carried forward -€14,541
new in 2025: -€14,541
- Tax, wage and social debts +€5,996
up €5,996 (+50.3%), from €11,919 to €17,915
- Trade debts +€1,125
up €1,125, from €0 to €1,125
- Gross operating margin -€41,281
down €41,281, from €30,097 to -€11,184
- Taxes -€7,896
down €7,896 (-98.3%), from €8,034 to €138
- Financial charges -€782
down €782 (-41.3%), from €1,895 to €1,113
- Other operating charges -€779
down €779 (-50.0%), from €1,557 to €778
- Depreciation +€732
up €732 (+123%), from €595 to €1,327
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 | €64,132 | €56,769 | -€7,363 | -11.5% |
| Fixed assets | 21/28 | €678 | €2,093 | +€1,415 | +209% |
| Tangible fixed assets | 22/27 | €678 | €2,093 | +€1,415 | +209% |
| Plant, machinery and equipment | 23 | €678 | €2,093 | +€1,415 | +209% |
| Current assets | 29/58 | €63,454 | €54,677 | -€8,778 | -13.8% |
| Amounts receivable within one year | 40/41 | €9,685 | €24,998 | +€15,313 | +158% |
| Trade receivables | 40 | €9,685 | €24,998 | +€15,313 | +158% |
| Cash at bank and in hand | 54/58 | €51,409 | €26,532 | -€24,877 | -48.4% |
| Deferred charges and accrued income | 490/1 | €2,361 | €3,147 | +€786 | +33.3% |
| Total equity and liabilities | 10/49 | €64,132 | €56,769 | -€7,363 | -11.5% |
| Equity | 10/15 | €50,505 | €35,964 | -€14,541 | -28.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,505 | €45,505 | = | 0.0% |
| Distributable reserves | 133 | €45,505 | €45,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,541 | -€14,541 | |
| Amounts payable | 17/49 | €13,627 | €20,805 | +€7,178 | +52.7% |
| Amounts payable within one year | 42/48 | €13,627 | €20,805 | +€7,178 | +52.7% |
| Trade debts | 44 | €0 | €1,125 | +€1,125 | |
| Suppliers | 440/4 | €0 | €1,125 | +€1,125 | |
| Taxes, remuneration and social security | 45 | €11,919 | €17,915 | +€5,996 | +50.3% |
| Taxes | 450/3 | €11,919 | €17,915 | +€5,996 | +50.3% |
| Other amounts payable | 47/48 | €1,708 | €1,765 | +€57 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €595 | €1,327 | +€732 | +123% |
| Other operating charges | 640/8 | €1,557 | €778 | -€779 | -50.0% |
| Gross operating margin | 9900 | €30,097 | -€11,184 | -€41,281 | |
| Operating profit (loss) | 9901 | €27,945 | -€13,290 | -€41,234 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,895 | €1,113 | -€782 | -41.3% |
| Recurring financial charges | 65 | €1,895 | €1,113 | -€782 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €26,050 | -€14,403 | -€40,453 | |
| Income taxes | 67/77 | €8,034 | €138 | -€7,896 | -98.3% |
| Profit (loss) for the period | 9904 | €18,016 | -€14,541 | -€32,557 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,016 | -€14,541 | -€32,557 |
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 17 October 2026 via checked.be.