ALAND: 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.
ALAND
Largest movements
- Tangible fixed assets +€16,012
new in 2025: €16,012
of which Leasing and similar rights: +€14,455
- Receivables within one year +€14,213
up €14,213 (+371.7%), from €3,823 to €18,036
of which Trade receivables: +€9,119
- Stocks and contracts +€12,850
up €12,850 (+137.9%), from €9,319 to €22,169
- Profit (loss) carried forward +€23,811
up €23,811 (+599.2%), from €3,974 to €27,785
- Debts after one year +€13,276
new in 2025: €13,276
- Other debts -€8,650
no longer reported in 2025 (was €8,650)
- Contributions +€8,600
new in 2025: €8,600
- Trade debts +€4,118
up €4,118 (+1959.2%), from €210 to €4,328
- Purchases and services -€10,368
down €10,368 (-13.5%), from €76,977 to €66,609
- Gross operating margin -€4,591
down €4,591 (-14.3%), from €32,093 to €27,502
- Depreciation +€1,294
new in 2025: €1,294
- Other operating charges +€690
up €690 (+341.2%), from €202 to €892
- Staff costs +€453
new in 2025: €453
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 | €20,710 | €64,015 | +€43,305 | +209.1% |
| Fixed assets | 21/28 | €1,050 | €17,062 | +€16,012 | +1524.9% |
| Tangible fixed assets | 22/27 | - | €16,012 | +€16,012 | |
| Furniture and vehicles | 24 | - | €1,556 | +€1,556 | |
| Leasing and similar rights | 25 | - | €14,455 | +€14,455 | |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €19,660 | €46,954 | +€27,293 | +138.8% |
| Stocks and contracts in progress | 3 | €9,319 | €22,169 | +€12,850 | +137.9% |
| Stocks | 30/36 | €9,319 | €22,169 | +€12,850 | +137.9% |
| Amounts receivable within one year | 40/41 | €3,823 | €18,036 | +€14,213 | +371.7% |
| Trade receivables | 40 | €3,823 | €12,942 | +€9,119 | +238.5% |
| Other amounts receivable | 41 | - | €5,094 | +€5,094 | |
| Cash at bank and in hand | 54/58 | €6,518 | €6,749 | +€231 | +3.5% |
| Total equity and liabilities | 10/49 | €20,710 | €64,015 | +€43,305 | +209.1% |
| Equity | 10/15 | €5,834 | €38,245 | +€32,411 | +555.6% |
| Contributions | 10/11 | - | €8,600 | +€8,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €3,974 | €27,785 | +€23,811 | +599.2% |
| Amounts payable | 17/49 | €14,876 | €25,770 | +€10,894 | +73.2% |
| Amounts payable after more than one year | 17 | - | €13,276 | +€13,276 | |
| Financial debts | 170/4 | - | €13,276 | +€13,276 | |
| Amounts payable within one year | 42/48 | €14,876 | €12,494 | -€2,382 | -16.0% |
| Financial debts | 43 | - | €3,056 | +€3,056 | |
| Credit institutions | 430/8 | - | €3,056 | +€3,056 | |
| Trade debts | 44 | €210 | €4,328 | +€4,118 | +1959.2% |
| Suppliers | 440/4 | €210 | €4,328 | +€4,118 | +1959.2% |
| Taxes, remuneration and social security | 45 | €6,016 | €5,110 | -€906 | -15.1% |
| Taxes | 450/3 | €6,016 | €5,110 | -€906 | -15.1% |
| Other amounts payable | 47/48 | €8,650 | - | -€8,650 | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,977 | €66,609 | -€10,368 | -13.5% |
| Remuneration, social security and pensions | 62 | - | €453 | +€453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,294 | +€1,294 | |
| Other operating charges | 640/8 | €202 | €892 | +€690 | +341.2% |
| Gross operating margin | 9900 | €32,093 | €27,502 | -€4,591 | -14.3% |
| Operating profit (loss) | 9901 | €31,891 | €24,862 | -€7,028 | -22.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,266 | €1,051 | -€215 | -17.0% |
| Recurring financial charges | 65 | €1,266 | €1,051 | -€215 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €30,624 | €23,811 | -€6,813 | -22.2% |
| Income taxes | 67/77 | -€284 | - | +€284 | |
| Profit (loss) for the period | 9904 | €30,908 | €23,811 | -€7,097 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,908 | €23,811 | -€7,097 | -23.0% |
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 6 October 2026 via checked.be.