ALDENT: 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.
ALDENT
Largest movements
- Cash -€44,668
down €44,668 (-9.5%), from €470,264 to €425,596
mainly Other debts (-€86,301) and Trade debts (-€19,519)
- Receivables within one year -€23,881
down €23,881 (-27.4%), from €87,213 to €63,333
- Tangible fixed assets -€10,194
down €10,194 (-31.8%), from €32,057 to €21,863
of which Plant, machinery and equipment: -€6,714
- Other debts -€86,301
down €86,301 (-41.4%), from €208,213 to €121,913
- Reserves +€21,537
up €21,537 (+5.4%), from €395,459 to €416,996
- Trade debts -€19,519
down €19,519 (-64.0%), from €30,500 to €10,981
- Tax, wage and social debts +€12,290
up €12,290 (+27.9%), from €44,116 to €56,406
of which Taxes: +€11,585
- Short-term financial debts -€12,246
down €12,246 (-72.0%), from €17,000 to €4,754
of which Other loans: -€12,000
- Gross operating margin -€58,583
down €58,583 (-13.7%), from €428,832 to €370,249
- Taxes -€14,917
down €14,917 (-48.4%), from €30,808 to €15,891
- Staff costs -€7,718
down €7,718 (-2.4%), from €322,935 to €315,216
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.
Derived cash bridge
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 | €711,650 | €627,411 | -€84,239 | -11.8% |
| Fixed assets | 21/28 | €110,602 | €100,408 | -€10,194 | -9.2% |
| Tangible fixed assets | 22/27 | €32,057 | €21,863 | -€10,194 | -31.8% |
| Plant, machinery and equipment | 23 | €22,826 | €16,112 | -€6,714 | -29.4% |
| Furniture and vehicles | 24 | €9,231 | €5,751 | -€3,480 | -37.7% |
| Financial fixed assets | 28 | €78,545 | €78,545 | = | 0.0% |
| Current assets | 29/58 | €601,048 | €527,003 | -€74,045 | -12.3% |
| Stocks and contracts in progress | 3 | €41,832 | €36,589 | -€5,242 | -12.5% |
| Stocks | 30/36 | €41,832 | €36,589 | -€5,242 | -12.5% |
| Amounts receivable within one year | 40/41 | €87,213 | €63,333 | -€23,881 | -27.4% |
| Trade receivables | 40 | €87,213 | €63,333 | -€23,881 | -27.4% |
| Cash at bank and in hand | 54/58 | €470,264 | €425,596 | -€44,668 | -9.5% |
| Deferred charges and accrued income | 490/1 | €1,738 | €1,485 | -€254 | -14.6% |
| Total equity and liabilities | 10/49 | €711,650 | €627,411 | -€84,239 | -11.8% |
| Equity | 10/15 | €411,820 | €433,357 | +€21,537 | +5.2% |
| Contributions | 10/11 | €16,361 | €16,361 | = | 0.0% |
| Reserves | 13 | €395,459 | €416,996 | +€21,537 | +5.4% |
| Distributable reserves | 133 | €395,459 | €416,996 | +€21,537 | +5.4% |
| Amounts payable | 17/49 | €299,830 | €194,054 | -€105,776 | -35.3% |
| Amounts payable within one year | 42/48 | €299,830 | €194,054 | -€105,776 | -35.3% |
| Financial debts | 43 | €17,000 | €4,754 | -€12,246 | -72.0% |
| Credit institutions | 430/8 | €5,000 | €4,754 | -€246 | -4.9% |
| Other loans | 439 | €12,000 | - | -€12,000 | |
| Trade debts | 44 | €30,500 | €10,981 | -€19,519 | -64.0% |
| Suppliers | 440/4 | €30,500 | €10,981 | -€19,519 | -64.0% |
| Taxes, remuneration and social security | 45 | €44,116 | €56,406 | +€12,290 | +27.9% |
| Taxes | 450/3 | €8,472 | €20,056 | +€11,585 | +137% |
| Remuneration and social security | 454/9 | €35,645 | €36,350 | +€705 | +2.0% |
| Other amounts payable | 47/48 | €208,213 | €121,913 | -€86,301 | -41.4% |
| Remuneration, social security and pensions | 62 | €322,935 | €315,216 | -€7,718 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,731 | €10,194 | -€3,537 | -25.8% |
| Other operating charges | 640/8 | €6,399 | €6,118 | -€281 | -4.4% |
| Gross operating margin | 9900 | €428,832 | €370,249 | -€58,583 | -13.7% |
| Operating profit (loss) | 9901 | €85,767 | €38,721 | -€47,046 | -54.9% |
| Financial income | 75/76B | €108 | €0 | -€108 | -99.6% |
| Recurring financial income | 75 | €108 | €0 | -€108 | -99.6% |
| Financial charges | 65/66B | €1,528 | €1,293 | -€234 | -15.3% |
| Recurring financial charges | 65 | €1,528 | €1,293 | -€234 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €84,347 | €37,428 | -€46,919 | -55.6% |
| Income taxes | 67/77 | €30,808 | €15,891 | -€14,917 | -48.4% |
| Profit (loss) for the period | 9904 | €53,539 | €21,537 | -€32,002 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,539 | €21,537 | -€32,002 | -59.8% |
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 15 October 2026 via checked.be.