ALAIN BARE DESIGN: what changed
ALAIN BARE DESIGN
Largest movements
- Cash -€7,325
down €7,325 (-25.4%), from €28,847 to €21,522
mainly Trade debts (-€12,843) and Advances received (-€12,810)
- Tangible fixed assets +€7,068
up €7,068 (+62.9%), from €11,228 to €18,296
of which Land and buildings: +€8,495
- Receivables within one year -€961
down €961 (-4.4%), from €21,926 to €20,965
of which Trade receivables: -€8,447
- Reserves +€16,816
up €16,816 (+134%), from €12,559 to €29,375
of which Distributable reserves: +€16,816
- Trade debts -€12,843
down €12,843 (-90.0%), from €14,266 to €1,422
- Advances received -€12,810
no longer reported in 2025 (was €12,810)
- Tax, wage and social debts +€7,815
up €7,815 (+3,924%), from €199 to €8,014
- Gross operating margin +€30,023
up €30,023, from -€2,939 to €27,083
- Taxes +€4,914
up €4,914 (+2,426%), from €203 to €5,116
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,368 | €62,345 | -€1,022 | -1.6% |
| Fixed assets | 21/28 | €11,228 | €18,296 | +€7,068 | +62.9% |
| Tangible fixed assets | 22/27 | €11,228 | €18,296 | +€7,068 | +62.9% |
| Land and buildings | 22 | €8,386 | €16,881 | +€8,495 | +101% |
| Furniture and vehicles | 24 | €2,842 | €1,415 | -€1,427 | -50.2% |
| Current assets | 29/58 | €52,140 | €44,049 | -€8,090 | -15.5% |
| Amounts receivable within one year | 40/41 | €21,926 | €20,965 | -€961 | -4.4% |
| Trade receivables | 40 | €10,806 | €2,360 | -€8,447 | -78.2% |
| Other amounts receivable | 41 | €11,120 | €18,606 | +€7,486 | +67.3% |
| Cash at bank and in hand | 54/58 | €28,847 | €21,522 | -€7,325 | -25.4% |
| Deferred charges and accrued income | 490/1 | €1,366 | €1,562 | +€196 | +14.4% |
| Total equity and liabilities | 10/49 | €63,368 | €62,345 | -€1,022 | -1.6% |
| Equity | 10/15 | €36,093 | €52,908 | +€16,816 | +46.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €12,559 | €29,375 | +€16,816 | +134% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €10,700 | €27,516 | +€16,816 | +157% |
| Profit (loss) carried forward | 14 | €17,336 | €17,336 | = | 0.0% |
| Amounts payable | 17/49 | €27,275 | €9,437 | -€17,838 | -65.4% |
| Amounts payable within one year | 42/48 | €27,275 | €9,437 | -€17,838 | -65.4% |
| Trade debts | 44 | €14,266 | €1,422 | -€12,843 | -90.0% |
| Suppliers | 440/4 | €14,266 | €1,422 | -€12,843 | -90.0% |
| Advances received on contracts in progress | 46 | €12,810 | - | -€12,810 | |
| Taxes, remuneration and social security | 45 | €199 | €8,014 | +€7,815 | +3,924% |
| Taxes | 450/3 | €199 | €8,014 | +€7,815 | +3,924% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,700 | €2,850 | +€150 | +5.5% |
| Other operating charges | 640/8 | €1,811 | €1,981 | +€170 | +9.4% |
| Gross operating margin | 9900 | -€2,939 | €27,083 | +€30,023 | |
| Operating profit (loss) | 9901 | -€7,450 | €22,253 | +€29,703 | |
| Financial income | 75/76B | €11 | €11 | -€0 | -4.1% |
| Recurring financial income | 75 | €11 | €11 | -€0 | -4.1% |
| Financial charges | 65/66B | €344 | €332 | -€13 | -3.7% |
| Recurring financial charges | 65 | €344 | €332 | -€13 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,783 | €21,932 | +€29,715 | |
| Income taxes | 67/77 | €203 | €5,116 | +€4,914 | +2,426% |
| Profit (loss) for the period | 9904 | -€7,986 | €16,816 | +€24,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,986 | €16,816 | +€24,802 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.