ALANSPHIL: 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.
ALANSPHIL
Largest movements
- Receivables within one year +€7,705
up €7,705 (+83.3%), from €9,248 to €16,953
- Tangible fixed assets -€4,744
down €4,744 (-66.0%), from €7,185 to €2,442
- Trade debts +€9,435
up €9,435 (+16.8%), from €56,120 to €65,555
- Other debts -€7,487
down €7,487 (-14.3%), from €52,373 to €44,886
- Advances received -€6,760
no longer reported in 2025 (was €6,760)
- Profit (loss) carried forward +€5,252
up €5,252 (+2.3%), from -€232,362 to -€227,110
- Tax, wage and social debts +€2,923
up €2,923 (+32.2%), from €9,086 to €12,009
- Gross operating margin +€5,597
up €5,597 (+36.7%), from €15,265 to €20,861
- Taxes +€2,515
up €2,515 (+118.4%), from €2,124 to €4,640
- Financial charges +€2,214
up €2,214 (+93.4%), from €2,370 to €4,584
- Depreciation -€680
down €680 (-12.5%), from €5,424 to €4,744
- Other operating charges +€476
up €476 (+40.6%), from €1,171 to €1,647
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 | €17,301 | €20,121 | +€2,819 | +16.3% |
| Fixed assets | 21/28 | €7,188 | €2,444 | -€4,744 | -66.0% |
| Tangible fixed assets | 22/27 | €7,185 | €2,442 | -€4,744 | -66.0% |
| Furniture and vehicles | 24 | €7,185 | €2,442 | -€4,744 | -66.0% |
| Financial fixed assets | 28 | €2 | €2 | = | 0.0% |
| Current assets | 29/58 | €10,114 | €17,677 | +€7,563 | +74.8% |
| Stocks and contracts in progress | 3 | €720 | €630 | -€90 | -12.5% |
| Stocks | 30/36 | €720 | €630 | -€90 | -12.5% |
| Amounts receivable within one year | 40/41 | €9,248 | €16,953 | +€7,705 | +83.3% |
| Trade receivables | 40 | €9,248 | €16,953 | +€7,705 | +83.3% |
| Cash at bank and in hand | 54/58 | €146 | €94 | -€52 | -35.6% |
| Total equity and liabilities | 10/49 | €17,301 | €20,121 | +€2,819 | +16.3% |
| Equity | 10/15 | -€110,052 | -€104,800 | +€5,252 | +4.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €22,310 | €22,310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,310 | €22,310 | = | 0.0% |
| Legal reserve | 130 | €22,310 | €22,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,362 | -€227,110 | +€5,252 | +2.3% |
| Amounts payable | 17/49 | €127,353 | €124,921 | -€2,433 | -1.9% |
| Amounts payable within one year | 42/48 | €127,353 | €124,921 | -€2,433 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €531 | - | -€531 | |
| Financial debts | 43 | €2,483 | €2,471 | -€12 | -0.5% |
| Credit institutions | 430/8 | €2,483 | €2,471 | -€12 | -0.5% |
| Trade debts | 44 | €56,120 | €65,555 | +€9,435 | +16.8% |
| Suppliers | 440/4 | €56,120 | €65,555 | +€9,435 | +16.8% |
| Advances received on contracts in progress | 46 | €6,760 | - | -€6,760 | |
| Taxes, remuneration and social security | 45 | €9,086 | €12,009 | +€2,923 | +32.2% |
| Taxes | 450/3 | €9,086 | €12,009 | +€2,923 | +32.2% |
| Other amounts payable | 47/48 | €52,373 | €44,886 | -€7,487 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,424 | €4,744 | -€680 | -12.5% |
| Other operating charges | 640/8 | €1,171 | €1,647 | +€476 | +40.6% |
| Gross operating margin | 9900 | €15,265 | €20,861 | +€5,597 | +36.7% |
| Operating profit (loss) | 9901 | €8,670 | €14,471 | +€5,801 | +66.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,370 | €4,584 | +€2,214 | +93.4% |
| Recurring financial charges | 65 | €2,370 | €4,584 | +€2,214 | +93.4% |
| Profit (loss) for the period before taxes | 9903 | €6,300 | €9,892 | +€3,592 | +57.0% |
| Income taxes | 67/77 | €2,124 | €4,640 | +€2,515 | +118.4% |
| Profit (loss) for the period | 9904 | €4,175 | €5,252 | +€1,077 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,175 | €5,252 | +€1,077 | +25.8% |
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 11 October 2026 via checked.be.