ALATI: 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.
ALATI
Largest movements
- Receivables within one year -€20,420
down €20,420 (-8.6%), from €236,927 to €216,508
of which Other amounts receivable: -€28,374
- Tangible fixed assets -€2,694
down €2,694 (-17.5%), from €15,381 to €12,687
- Tax, wage and social debts -€19,143
down €19,143 (-43.0%), from €44,559 to €25,417
of which Taxes: -€18,143
- Trade debts -€16,745
down €16,745 (-74.1%), from €22,593 to €5,848
- Reserves +€14,000
up €14,000 (+9.2%), from €152,535 to €166,535
of which Distributable reserves: +€15,860
- Write-downs +€40,000
new in 2025: €40,000
- Gross operating margin +€33,853
up €33,853 (+108.4%), from €31,221 to €65,074
- Financial income +€3,544
new in 2025: €3,544
- Other operating charges -€2,197
down €2,197 (-67.7%), from €3,243 to €1,046
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 | €253,559 | €233,105 | -€20,455 | -8.1% |
| Fixed assets | 21/28 | €15,381 | €12,687 | -€2,694 | -17.5% |
| Tangible fixed assets | 22/27 | €15,381 | €12,687 | -€2,694 | -17.5% |
| Furniture and vehicles | 24 | €15,381 | €12,687 | -€2,694 | -17.5% |
| Current assets | 29/58 | €238,179 | €220,418 | -€17,761 | -7.5% |
| Amounts receivable within one year | 40/41 | €236,927 | €216,508 | -€20,420 | -8.6% |
| Trade receivables | 40 | €136,813 | €144,768 | +€7,955 | +5.8% |
| Other amounts receivable | 41 | €100,114 | €71,740 | -€28,374 | -28.3% |
| Cash at bank and in hand | 54/58 | €301 | €1,560 | +€1,259 | +417.9% |
| Deferred charges and accrued income | 490/1 | €950 | €2,350 | +€1,400 | +147.4% |
| Total equity and liabilities | 10/49 | €253,559 | €233,105 | -€20,455 | -8.1% |
| Equity | 10/15 | €186,407 | €200,890 | +€14,482 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €152,535 | €166,535 | +€14,000 | +9.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €150,675 | €166,535 | +€15,860 | +10.5% |
| Profit (loss) carried forward | 14 | €27,672 | €28,155 | +€482 | +1.7% |
| Amounts payable | 17/49 | €67,152 | €32,215 | -€34,937 | -52.0% |
| Amounts payable within one year | 42/48 | €67,152 | €31,265 | -€35,887 | -53.4% |
| Trade debts | 44 | €22,593 | €5,848 | -€16,745 | -74.1% |
| Suppliers | 440/4 | €22,593 | €5,848 | -€16,745 | -74.1% |
| Taxes, remuneration and social security | 45 | €44,559 | €25,417 | -€19,143 | -43.0% |
| Taxes | 450/3 | €43,559 | €25,417 | -€18,143 | -41.7% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Accrued charges and deferred income | 492/3 | - | €950 | +€950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,694 | €2,694 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €40,000 | +€40,000 | |
| Other operating charges | 640/8 | €3,243 | €1,046 | -€2,197 | -67.7% |
| Gross operating margin | 9900 | €31,221 | €65,074 | +€33,853 | +108.4% |
| Operating profit (loss) | 9901 | €25,284 | €21,334 | -€3,950 | -15.6% |
| Financial income | 75/76B | - | €3,544 | +€3,544 | |
| Recurring financial income | 75 | - | €3,544 | +€3,544 | |
| Financial charges | 65/66B | €1,911 | €1,855 | -€56 | -2.9% |
| Recurring financial charges | 65 | €1,911 | €1,855 | -€56 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €23,373 | €23,023 | -€350 | -1.5% |
| Income taxes | 67/77 | €8,738 | €8,541 | -€197 | -2.3% |
| Profit (loss) for the period | 9904 | €14,635 | €14,482 | -€153 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,635 | €14,482 | -€153 | -1.0% |
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.