ALDER IT: 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.
ALDER IT
Largest movements
- Cash +€100,118
up €100,118 (+111.5%), from €89,752 to €189,869
mainly Net result for the year (+€87,655) and Other debts (+€42,555)
- Receivables within one year -€38,397
down €38,397 (-32.0%), from €119,851 to €81,455
of which Trade receivables: -€36,152
- Tangible fixed assets -€18,576
down €18,576 (-14.8%), from €125,553 to €106,978
of which Furniture and vehicles: -€25,941
- Other debts +€42,555
up €42,555 (+121.2%), from €35,100 to €77,655
- Tax, wage and social debts +€21,486
up €21,486 (+52.2%), from €41,143 to €62,629
- Trade debts -€17,945
down €17,945 (-61.6%), from €29,155 to €11,210
- Debts after one year -€12,291
down €12,291 (-32.3%), from €38,101 to €25,810
- Reserves +€10,000
up €10,000 (+22.0%), from €45,398 to €55,398
of which Distributable reserves: +€10,000
- Other operating charges -€31,189
down €31,189 (-99.2%), from €31,443 to €254
- Depreciation +€20,249
up €20,249 (+192.1%), from €10,543 to €30,791
- Taxes -€15,619
down €15,619 (-31.7%), from €49,284 to €33,665
- Gross operating margin +€12,070
up €12,070 (+8.5%), from €141,669 to €153,739
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 | €339,344 | €382,581 | +€43,237 | +12.7% |
| Fixed assets | 21/28 | €125,603 | €107,028 | -€18,576 | -14.8% |
| Tangible fixed assets | 22/27 | €125,553 | €106,978 | -€18,576 | -14.8% |
| Plant, machinery and equipment | 23 | - | €5,022 | +€5,022 | |
| Furniture and vehicles | 24 | €101,213 | €75,272 | -€25,941 | -25.6% |
| Other tangible fixed assets | 26 | €24,340 | €26,684 | +€2,343 | +9.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €213,740 | €275,553 | +€61,813 | +28.9% |
| Amounts receivable within one year | 40/41 | €119,851 | €81,455 | -€38,397 | -32.0% |
| Trade receivables | 40 | €69,348 | €33,196 | -€36,152 | -52.1% |
| Other amounts receivable | 41 | €50,503 | €48,259 | -€2,244 | -4.4% |
| Cash at bank and in hand | 54/58 | €89,752 | €189,869 | +€100,118 | +111.5% |
| Deferred charges and accrued income | 490/1 | €4,137 | €4,229 | +€92 | +2.2% |
| Total equity and liabilities | 10/49 | €339,344 | €382,581 | +€43,237 | +12.7% |
| Equity | 10/15 | €182,986 | €192,986 | +€10,000 | +5.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €45,398 | €55,398 | +€10,000 | +22.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,890 | €21,890 | = | 0.0% |
| Distributable reserves | 133 | €21,647 | €31,647 | +€10,000 | +46.2% |
| Profit (loss) carried forward | 14 | €125,188 | €125,188 | = | 0.0% |
| Amounts payable | 17/49 | €156,358 | €189,595 | +€33,237 | +21.3% |
| Amounts payable after more than one year | 17 | €38,101 | €25,810 | -€12,291 | -32.3% |
| Financial debts | 170/4 | €38,101 | €25,810 | -€12,291 | -32.3% |
| Amounts payable within one year | 42/48 | €118,257 | €163,785 | +€45,528 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €12,859 | €12,291 | -€568 | -4.4% |
| Trade debts | 44 | €29,155 | €11,210 | -€17,945 | -61.6% |
| Suppliers | 440/4 | €29,155 | €11,210 | -€17,945 | -61.6% |
| Taxes, remuneration and social security | 45 | €41,143 | €62,629 | +€21,486 | +52.2% |
| Taxes | 450/3 | €41,143 | €62,629 | +€21,486 | +52.2% |
| Other amounts payable | 47/48 | €35,100 | €77,655 | +€42,555 | +121.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,543 | €30,791 | +€20,249 | +192.1% |
| Other operating charges | 640/8 | €31,443 | €254 | -€31,189 | -99.2% |
| Non-recurring operating charges | 66A | - | €182 | +€182 | |
| Gross operating margin | 9900 | €141,669 | €153,739 | +€12,070 | +8.5% |
| Operating profit (loss) | 9901 | €99,684 | €122,512 | +€22,828 | +22.9% |
| Financial income | 75/76B | €2,412 | €1,275 | -€1,137 | -47.1% |
| Recurring financial income | 75 | €2,412 | €1,275 | -€1,137 | -47.1% |
| Financial charges | 65/66B | €1,348 | €2,467 | +€1,118 | +82.9% |
| Recurring financial charges | 65 | €1,348 | €2,467 | +€1,118 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €100,747 | €121,320 | +€20,573 | +20.4% |
| Income taxes | 67/77 | €49,284 | €33,665 | -€15,619 | -31.7% |
| Profit (loss) for the period | 9904 | €51,464 | €87,655 | +€36,191 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | €51,464 | €87,655 | +€36,191 | +70.3% |
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.