ALD STUDIO: 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.
ALD STUDIO
Largest movements
- Cash +€11,334
up €11,334 (+513.1%), from €2,209 to €13,543
mainly Net result for the year (+€25,572) and Trade debts (+€6,709)
- Receivables within one year -€3,643
down €3,643 (-14.3%), from €25,412 to €21,769
- Deferred charges and accrued income +€1,610
up €1,610 (+32.7%), from €4,927 to €6,538
- Trade debts +€6,709
up €6,709 (+1593.1%), from €421 to €7,130
- Profit (loss) carried forward +€5,572
up €5,572 (+57.6%), from €9,679 to €15,250
- Tax, wage and social debts -€2,190
down €2,190 (-11.5%), from €18,980 to €16,789
- Other debts -€747
down €747 (-27.8%), from €2,687 to €1,940
- Gross operating margin +€9,745
up €9,745 (+41.6%), from €23,452 to €33,197
- Staff costs +€2,972
new in 2025: €2,972
- Taxes -€2,177
down €2,177 (-51.2%), from €4,255 to €2,077
- Depreciation +€461
up €461 (+43.3%), from €1,063 to €1,524
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 | €35,266 | €44,610 | +€9,344 | +26.5% |
| Fixed assets | 21/28 | €2,718 | €2,761 | +€43 | +1.6% |
| Tangible fixed assets | 22/27 | €2,718 | €2,761 | +€43 | +1.6% |
| Plant, machinery and equipment | 23 | €1,821 | €819 | -€1,002 | -55.0% |
| Furniture and vehicles | 24 | €897 | €1,943 | +€1,046 | +116.6% |
| Current assets | 29/58 | €32,548 | €41,849 | +€9,301 | +28.6% |
| Amounts receivable within one year | 40/41 | €25,412 | €21,769 | -€3,643 | -14.3% |
| Trade receivables | 40 | €25,412 | €21,769 | -€3,643 | -14.3% |
| Cash at bank and in hand | 54/58 | €2,209 | €13,543 | +€11,334 | +513.1% |
| Deferred charges and accrued income | 490/1 | €4,927 | €6,538 | +€1,610 | +32.7% |
| Total equity and liabilities | 10/49 | €35,266 | €44,610 | +€9,344 | +26.5% |
| Equity | 10/15 | €13,179 | €18,750 | +€5,572 | +42.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,679 | €15,250 | +€5,572 | +57.6% |
| Amounts payable | 17/49 | €22,088 | €25,860 | +€3,772 | +17.1% |
| Amounts payable within one year | 42/48 | €22,088 | €25,860 | +€3,772 | +17.1% |
| Trade debts | 44 | €421 | €7,130 | +€6,709 | +1593.1% |
| Suppliers | 440/4 | €421 | €7,130 | +€6,709 | +1593.1% |
| Taxes, remuneration and social security | 45 | €18,980 | €16,789 | -€2,190 | -11.5% |
| Taxes | 450/3 | €18,980 | €16,789 | -€2,190 | -11.5% |
| Other amounts payable | 47/48 | €2,687 | €1,940 | -€747 | -27.8% |
| Remuneration, social security and pensions | 62 | - | €2,972 | +€2,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,063 | €1,524 | +€461 | +43.3% |
| Other operating charges | 640/8 | €844 | €539 | -€305 | -36.1% |
| Non-recurring operating charges | 66A | €222 | €428 | +€206 | +92.6% |
| Gross operating margin | 9900 | €23,452 | €33,197 | +€9,745 | +41.6% |
| Operating profit (loss) | 9901 | €21,323 | €27,734 | +€6,411 | +30.1% |
| Financial income | 75/76B | €176 | €90 | -€86 | -48.9% |
| Recurring financial income | 75 | €176 | €90 | -€86 | -48.9% |
| Financial charges | 65/66B | €166 | €175 | +€9 | +5.2% |
| Recurring financial charges | 65 | €166 | €175 | +€9 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €21,333 | €27,649 | +€6,316 | +29.6% |
| Income taxes | 67/77 | €4,255 | €2,077 | -€2,177 | -51.2% |
| Profit (loss) for the period | 9904 | €17,078 | €25,572 | +€8,494 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,078 | €25,572 | +€8,494 | +49.7% |
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 3 October 2026 via checked.be.