ALAIN SERVICES: 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.
ALAIN SERVICES
Largest movements
- Cash +€25,838
up €25,838 (+1002.5%), from €2,577 to €28,415
mainly Investment in fixed assets (net) (+€17,794) and Receivables within one year (+€15,110)
- Tangible fixed assets -€19,289
down €19,289 (-91.3%), from €21,116 to €1,827
of which Furniture and vehicles: -€18,871
- Receivables within one year -€15,110
down €15,110 (-63.1%), from €23,927 to €8,817
of which Other amounts receivable: -€8,818
- Debts after one year -€6,510
down €6,510 (-55.9%), from €11,643 to €5,133
- Current portion of long-term debt +€6,510
new in 2025: €6,510
- Short-term financial debts -€6,149
no longer reported in 2025 (was €6,149)
- Trade debts -€1,091
down €1,091 (-46.6%), from €2,340 to €1,248
- Profit (loss) carried forward -€976
down €976 (-9.7%), from €10,105 to €9,128
- Depreciation -€6,711
down €6,711 (-81.8%), from €8,206 to €1,495
- Other operating charges -€440
no longer reported in 2025 (was €440)
- Financial charges -€391
down €391 (-21.8%), from €1,792 to €1,401
- Gross operating margin -€321
down €321 (-1.8%), from €17,723 to €17,402
- Taxes +€303
up €303 (+11.9%), from €2,535 to €2,837
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 | €47,671 | €39,110 | -€8,561 | -18.0% |
| Fixed assets | 21/28 | €21,166 | €1,877 | -€19,289 | -91.1% |
| Tangible fixed assets | 22/27 | €21,116 | €1,827 | -€19,289 | -91.3% |
| Plant, machinery and equipment | 23 | €2,245 | €1,827 | -€418 | -18.6% |
| Furniture and vehicles | 24 | €18,871 | - | -€18,871 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €26,505 | €37,233 | +€10,728 | +40.5% |
| Amounts receivable within one year | 40/41 | €23,927 | €8,817 | -€15,110 | -63.1% |
| Trade receivables | 40 | €6,292 | - | -€6,292 | |
| Other amounts receivable | 41 | €17,635 | €8,817 | -€8,818 | -50.0% |
| Cash at bank and in hand | 54/58 | €2,577 | €28,415 | +€25,838 | +1002.5% |
| Total equity and liabilities | 10/49 | €47,671 | €39,110 | -€8,561 | -18.0% |
| Equity | 10/15 | €17,902 | €16,925 | -€976 | -5.5% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,397 | €1,397 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,397 | €1,397 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,397 | €1,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,105 | €9,128 | -€976 | -9.7% |
| Amounts payable | 17/49 | €29,769 | €22,185 | -€7,585 | -25.5% |
| Amounts payable after more than one year | 17 | €11,643 | €5,133 | -€6,510 | -55.9% |
| Financial debts | 170/4 | €11,643 | €5,133 | -€6,510 | -55.9% |
| Amounts payable within one year | 42/48 | €18,126 | €17,052 | -€1,074 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,510 | +€6,510 | |
| Financial debts | 43 | €6,149 | - | -€6,149 | |
| Credit institutions | 430/8 | €6,149 | - | -€6,149 | |
| Trade debts | 44 | €2,340 | €1,248 | -€1,091 | -46.6% |
| Suppliers | 440/4 | €2,340 | €1,248 | -€1,091 | -46.6% |
| Taxes, remuneration and social security | 45 | €9,637 | €9,293 | -€344 | -3.6% |
| Taxes | 450/3 | €9,637 | €9,293 | -€344 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,206 | €1,495 | -€6,711 | -81.8% |
| Other operating charges | 640/8 | €440 | - | -€440 | |
| Non-recurring operating charges | 66A | - | €5,502 | +€5,502 | |
| Gross operating margin | 9900 | €17,723 | €17,402 | -€321 | -1.8% |
| Operating profit (loss) | 9901 | €9,077 | €10,405 | +€1,328 | +14.6% |
| Financial charges | 65/66B | €1,792 | €1,401 | -€391 | -21.8% |
| Recurring financial charges | 65 | €1,792 | €1,401 | -€391 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €7,285 | €9,004 | +€1,719 | +23.6% |
| Income taxes | 67/77 | €2,535 | €2,837 | +€303 | +11.9% |
| Profit (loss) for the period | 9904 | €4,751 | €6,166 | +€1,416 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,751 | €6,166 | +€1,416 | +29.8% |
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 4 October 2026 via checked.be.