ALAN BE: 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.
ALAN BE
Largest movements
- Receivables after one year +€44,432
up €44,432 (+206.4%), from €21,532 to €65,964
- Receivables within one year +€39,770
up €39,770 (+98.2%), from €40,500 to €80,269
- Cash +€4,279
up €4,279 (+18.6%), from €22,946 to €27,225
mainly Net result for the year (+€48,064) and Tax, wage and social debts (+€35,263)
- Profit (loss) carried forward +€48,064
up €48,064 (+245.1%), from €19,609 to €67,673
- Tax, wage and social debts +€35,263
up €35,263 (+106.5%), from €33,126 to €68,390
of which Taxes: +€26,168
- Trade debts +€6,873
up €6,873 (+30.4%), from €22,602 to €29,476
- Current portion of long-term debt -€2,127
no longer reported in 2025 (was €2,127)
- Gross operating margin +€42,765
up €42,765 (+56.3%), from €75,948 to €118,713
- Taxes +€9,762
up €9,762 (+102.2%), from €9,551 to €19,313
- Staff costs -€6,542
down €6,542 (-14.4%), from €45,558 to €39,016
- Depreciation -€6,329
down €6,329 (-76.0%), from €8,329 to €2,001
- Financial income -€1,958
down €1,958 (-51.6%), from €3,796 to €1,838
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 | €96,595 | €184,598 | +€88,003 | +91.1% |
| Fixed assets | 21/28 | €9,727 | €9,726 | -€1 | 0.0% |
| Tangible fixed assets | 22/27 | €1,897 | €1,896 | -€1 | 0.0% |
| Land and buildings | 22 | - | €1,896 | +€1,896 | |
| Furniture and vehicles | 24 | €1,897 | - | -€1,897 | |
| Financial fixed assets | 28 | €7,830 | €7,830 | = | 0.0% |
| Current assets | 29/58 | €86,869 | €174,872 | +€88,003 | +101.3% |
| Amounts receivable after more than one year | 29 | €21,532 | €65,964 | +€44,432 | +206.4% |
| Other amounts receivable | 291 | €21,532 | €65,964 | +€44,432 | +206.4% |
| Stocks and contracts in progress | 3 | €1,795 | €1,313 | -€482 | -26.8% |
| Stocks | 30/36 | €1,795 | €1,313 | -€482 | -26.8% |
| Amounts receivable within one year | 40/41 | €40,500 | €80,269 | +€39,770 | +98.2% |
| Other amounts receivable | 41 | €40,500 | €80,269 | +€39,770 | +98.2% |
| Cash at bank and in hand | 54/58 | €22,946 | €27,225 | +€4,279 | +18.6% |
| Deferred charges and accrued income | 490/1 | €96 | €101 | +€4 | +4.6% |
| Total equity and liabilities | 10/49 | €96,595 | €184,598 | +€88,003 | +91.1% |
| Equity | 10/15 | €38,669 | €86,733 | +€48,064 | +124.3% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 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% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,609 | €67,673 | +€48,064 | +245.1% |
| Amounts payable | 17/49 | €57,926 | €97,865 | +€39,939 | +68.9% |
| Amounts payable within one year | 42/48 | €57,926 | €97,865 | +€39,939 | +68.9% |
| Current portion of amounts payable after more than one year | 42 | €2,127 | - | -€2,127 | |
| Trade debts | 44 | €22,602 | €29,476 | +€6,873 | +30.4% |
| Suppliers | 440/4 | €22,602 | €29,476 | +€6,873 | +30.4% |
| Advances received on contracts in progress | 46 | €71 | - | -€71 | |
| Taxes, remuneration and social security | 45 | €33,126 | €68,390 | +€35,263 | +106.5% |
| Taxes | 450/3 | €14,207 | €40,375 | +€26,168 | +184.2% |
| Remuneration and social security | 454/9 | €18,919 | €28,014 | +€9,095 | +48.1% |
| Remuneration, social security and pensions | 62 | €45,558 | €39,016 | -€6,542 | -14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,329 | €2,001 | -€6,329 | -76.0% |
| Other operating charges | 640/8 | €8,363 | €7,552 | -€811 | -9.7% |
| Gross operating margin | 9900 | €75,948 | €118,713 | +€42,765 | +56.3% |
| Operating profit (loss) | 9901 | €13,698 | €70,144 | +€56,446 | +412.1% |
| Financial income | 75/76B | €3,796 | €1,838 | -€1,958 | -51.6% |
| Recurring financial income | 75 | €3,796 | €1,838 | -€1,958 | -51.6% |
| Financial charges | 65/66B | €2,746 | €4,605 | +€1,860 | +67.7% |
| Recurring financial charges | 65 | €2,746 | €4,605 | +€1,860 | +67.7% |
| Profit (loss) for the period before taxes | 9903 | €14,748 | €67,376 | +€52,629 | +356.9% |
| Income taxes | 67/77 | €9,551 | €19,313 | +€9,762 | +102.2% |
| Profit (loss) for the period | 9904 | €5,197 | €48,064 | +€42,867 | +824.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,197 | €48,064 | +€42,867 | +824.9% |
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.