ALAN CONSULTING: 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 CONSULTING
Largest movements
- Cash +€70,372
up €70,372 (+1178.9%), from €5,969 to €76,341
mainly Net result for the year (+€76,679) and Tax, wage and social debts (+€24,880)
- Receivables within one year +€28,570
up €28,570 (+1533.2%), from €1,863 to €30,433
of which Trade receivables: +€30,368
- Tangible fixed assets +€4,232
new in 2025: €4,232
- Deferred charges and accrued income -€1,678
down €1,678 (-16.0%), from €10,498 to €8,820
- Reserves +€65,208
new in 2025: €65,208
- Tax, wage and social debts +€24,880
up €24,880 (+13229.0%), from €188 to €25,068
- Profit (loss) carried forward +€11,471
up €11,471, from -€11,471 to €0
- Contributions +€5,000
new in 2025: €5,000
- Trade debts -€3,101
down €3,101 (-70.1%), from €4,421 to €1,320
- Gross operating margin +€109,490
up €109,490, from -€10,784 to €98,706
- Taxes +€17,288
up €17,288 (+29134.5%), from €59 to €17,348
- Financial charges +€2,704
up €2,704 (+431.0%), from €627 to €3,331
- Other operating charges +€1,288
new in 2025: €1,288
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 | €18,330 | €119,826 | +€101,496 | +553.7% |
| Fixed assets | 21/28 | - | €4,232 | +€4,232 | |
| Tangible fixed assets | 22/27 | - | €4,232 | +€4,232 | |
| Plant, machinery and equipment | 23 | - | €4,232 | +€4,232 | |
| Current assets | 29/58 | €18,330 | €115,593 | +€97,263 | +530.6% |
| Amounts receivable within one year | 40/41 | €1,863 | €30,433 | +€28,570 | +1533.2% |
| Trade receivables | 40 | - | €30,368 | +€30,368 | |
| Other amounts receivable | 41 | €1,863 | €65 | -€1,798 | -96.5% |
| Cash at bank and in hand | 54/58 | €5,969 | €76,341 | +€70,372 | +1178.9% |
| Deferred charges and accrued income | 490/1 | €10,498 | €8,820 | -€1,678 | -16.0% |
| Total equity and liabilities | 10/49 | €18,330 | €119,826 | +€101,496 | +553.7% |
| Equity | 10/15 | -€11,471 | €70,208 | +€81,679 | |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Reserves | 13 | - | €65,208 | +€65,208 | |
| Distributable reserves | 133 | - | €65,208 | +€65,208 | |
| Profit (loss) carried forward | 14 | -€11,471 | €0 | +€11,471 | |
| Amounts payable | 17/49 | €29,801 | €49,618 | +€19,817 | +66.5% |
| Amounts payable within one year | 42/48 | €28,801 | €48,618 | +€19,817 | +68.8% |
| Trade debts | 44 | €4,421 | €1,320 | -€3,101 | -70.1% |
| Suppliers | 440/4 | €4,421 | €1,320 | -€3,101 | -70.1% |
| Taxes, remuneration and social security | 45 | €188 | €25,068 | +€24,880 | +13229.0% |
| Taxes | 450/3 | €188 | €25,068 | +€24,880 | +13229.0% |
| Other amounts payable | 47/48 | €24,192 | €22,230 | -€1,962 | -8.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €689 | +€689 | |
| Other operating charges | 640/8 | - | €1,288 | +€1,288 | |
| Gross operating margin | 9900 | -€10,784 | €98,706 | +€109,490 | |
| Operating profit (loss) | 9901 | -€10,784 | €96,729 | +€107,513 | |
| Financial income | 75/76B | - | €629 | +€629 | |
| Recurring financial income | 75 | - | €629 | +€629 | |
| Financial charges | 65/66B | €627 | €3,331 | +€2,704 | +431.0% |
| Recurring financial charges | 65 | €627 | €3,331 | +€2,704 | +431.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,412 | €94,027 | +€105,438 | |
| Income taxes | 67/77 | €59 | €17,348 | +€17,288 | +29134.5% |
| Profit (loss) for the period | 9904 | -€11,471 | €76,679 | +€88,150 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,471 | €76,679 | +€88,150 |
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 11 October 2026 via checked.be.