ALAN: 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.
ALAN
Largest movements
- Tangible fixed assets -€8,986
down €8,986 (-13.8%), from €65,271 to €56,285
- Cash +€1,912
up €1,912 (+69.5%), from €2,749 to €4,661
mainly Depreciation (+€8,997) and Trade debts (+€1,918)
- Receivables within one year -€956
down €956 (-29.7%), from €3,220 to €2,264
of which Other amounts receivable: -€1,380
- Debts after one year -€8,147
down €8,147 (-65.4%), from €12,459 to €4,313
- Other debts -€3,451
down €3,451 (-75.4%), from €4,576 to €1,126
- Trade debts +€1,918
up €1,918 (+1,035%), from €185 to €2,103
- Current portion of long-term debt +€1,170
up €1,170 (+19.4%), from €6,036 to €7,206
- Turnover -€43,838
no longer reported in 2025 (was €43,838)
- Purchases and services -€31,052
no longer reported in 2025 (was €31,052)
- Gross operating margin +€904
up €904 (+7.1%), from €12,786 to €13,690
- Taxes +€893
up €893 (+171%), from €523 to €1,416
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 | €72,430 | €64,538 | -€7,892 | -10.9% |
| Fixed assets | 21/28 | €65,442 | €56,456 | -€8,986 | -13.7% |
| Tangible fixed assets | 22/27 | €65,271 | €56,285 | -€8,986 | -13.8% |
| Furniture and vehicles | 24 | €65,271 | €56,285 | -€8,986 | -13.8% |
| Financial fixed assets | 28 | €171 | €171 | = | 0.0% |
| Current assets | 29/58 | €6,988 | €8,081 | +€1,094 | +15.7% |
| Amounts receivable within one year | 40/41 | €3,220 | €2,264 | -€956 | -29.7% |
| Trade receivables | 40 | - | €424 | +€424 | |
| Other amounts receivable | 41 | €3,220 | €1,840 | -€1,380 | -42.8% |
| Cash at bank and in hand | 54/58 | €2,749 | €4,661 | +€1,912 | +69.5% |
| Deferred charges and accrued income | 490/1 | €1,018 | €1,156 | +€138 | +13.6% |
| Total equity and liabilities | 10/49 | €72,430 | €64,538 | -€7,892 | -10.9% |
| Equity | 10/15 | €49,173 | €49,790 | +€617 | +1.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,174 | €2,174 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,174 | €2,174 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,174 | €2,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,999 | €46,616 | +€617 | +1.3% |
| Amounts payable | 17/49 | €23,257 | €14,748 | -€8,509 | -36.6% |
| Amounts payable after more than one year | 17 | €12,459 | €4,313 | -€8,147 | -65.4% |
| Financial debts | 170/4 | €12,459 | €4,313 | -€8,147 | -65.4% |
| Amounts payable within one year | 42/48 | €10,798 | €10,435 | -€362 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €6,036 | €7,206 | +€1,170 | +19.4% |
| Trade debts | 44 | €185 | €2,103 | +€1,918 | +1,035% |
| Suppliers | 440/4 | €185 | €2,103 | +€1,918 | +1,035% |
| Other amounts payable | 47/48 | €4,576 | €1,126 | -€3,451 | -75.4% |
| Turnover | 70 | €43,838 | - | -€43,838 | |
| Non-recurring operating income | 76A | - | €11 | +€11 | |
| Goods, raw materials, services and sundry goods | 60/61 | €31,052 | - | -€31,052 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,947 | €8,997 | +€50 | +0.6% |
| Other operating charges | 640/8 | €1,896 | €2,013 | +€117 | +6.2% |
| Gross operating margin | 9900 | €12,786 | €13,690 | +€904 | +7.1% |
| Operating profit (loss) | 9901 | €1,943 | €2,679 | +€736 | +37.9% |
| Financial charges | 65/66B | €854 | €646 | -€207 | -24.3% |
| Recurring financial charges | 65 | €854 | €646 | -€207 | -24.3% |
| Non-recurring financial charges | 66B | €854 | - | -€854 | |
| Profit (loss) for the period before taxes | 9903 | €1,090 | €2,033 | +€943 | +86.6% |
| Income taxes | 67/77 | €523 | €1,416 | +€893 | +171% |
| Profit (loss) for the period | 9904 | €567 | €617 | +€50 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €567 | €617 | +€50 | +8.8% |
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 29 October 2026 via checked.be.