ALDiiS: 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.
ALDiiS
Largest movements
- Cash +€13,400
up €13,400 (+104.7%), from €12,799 to €26,199
mainly Net result for the year (+€26,043) and Depreciation (+€11,620)
- Receivables within one year +€8,179
up €8,179 (+20.2%), from €40,559 to €48,737
of which Trade receivables: +€8,374
- Tangible fixed assets +€2,137
up €2,137 (+18.7%), from €11,436 to €13,573
of which Other tangible fixed assets: +€12,923
- Deferred charges and accrued income -€1,124
down €1,124 (-35.8%), from €3,137 to €2,013
- Profit (loss) carried forward +€13,043
up €13,043, from -€11,443 to €1,600
- Reserves +€13,000
up €13,000 (+60.5%), from €21,500 to €34,500
- Debts after one year -€8,732
down €8,732 (-92.8%), from €9,411 to €679
- Tax, wage and social debts +€8,132
up €8,132 (+91.9%), from €8,853 to €16,985
of which Taxes: +€9,573
- Current portion of long-term debt -€4,403
down €4,403 (-33.5%), from €13,135 to €8,732
- Gross operating margin +€36,991
up €36,991 (+215.2%), from €17,190 to €54,180
- Taxes +€12,348
up €12,348 (+897.6%), from €1,376 to €13,723
- Depreciation -€5,050
down €5,050 (-30.3%), from €16,670 to €11,620
- Financial charges -€640
down €640 (-37.2%), from €1,723 to €1,083
- Other operating charges -€577
down €577 (-25.2%), from €2,291 to €1,714
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 | €68,051 | €90,643 | +€22,592 | +33.2% |
| Fixed assets | 21/28 | €11,556 | €13,693 | +€2,137 | +18.5% |
| Tangible fixed assets | 22/27 | €11,436 | €13,573 | +€2,137 | +18.7% |
| Furniture and vehicles | 24 | €11,436 | €650 | -€10,786 | -94.3% |
| Other tangible fixed assets | 26 | - | €12,923 | +€12,923 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €56,494 | €76,950 | +€20,455 | +36.2% |
| Amounts receivable within one year | 40/41 | €40,559 | €48,737 | +€8,179 | +20.2% |
| Trade receivables | 40 | €40,362 | €48,737 | +€8,374 | +20.7% |
| Other amounts receivable | 41 | €196 | €1 | -€196 | -99.7% |
| Cash at bank and in hand | 54/58 | €12,799 | €26,199 | +€13,400 | +104.7% |
| Deferred charges and accrued income | 490/1 | €3,137 | €2,013 | -€1,124 | -35.8% |
| Total equity and liabilities | 10/49 | €68,051 | €90,643 | +€22,592 | +33.2% |
| Equity | 10/15 | €16,257 | €42,300 | +€26,043 | +160.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,500 | €34,500 | +€13,000 | +60.5% |
| Distributable reserves | 133 | €21,500 | €34,500 | +€13,000 | +60.5% |
| Profit (loss) carried forward | 14 | -€11,443 | €1,600 | +€13,043 | |
| Amounts payable | 17/49 | €51,793 | €48,343 | -€3,450 | -6.7% |
| Amounts payable after more than one year | 17 | €9,411 | €679 | -€8,732 | -92.8% |
| Financial debts | 170/4 | €9,411 | €679 | -€8,732 | -92.8% |
| Amounts payable within one year | 42/48 | €42,382 | €47,664 | +€5,282 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €13,135 | €8,732 | -€4,403 | -33.5% |
| Trade debts | 44 | €10,748 | €8,247 | -€2,501 | -23.3% |
| Suppliers | 440/4 | €10,748 | €8,247 | -€2,501 | -23.3% |
| Taxes, remuneration and social security | 45 | €8,853 | €16,985 | +€8,132 | +91.9% |
| Taxes | 450/3 | €7,413 | €16,985 | +€9,573 | +129.1% |
| Remuneration and social security | 454/9 | €1,441 | - | -€1,441 | |
| Other amounts payable | 47/48 | €9,647 | €13,700 | +€4,053 | +42.0% |
| Non-recurring operating income | 76A | €498 | - | -€498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,670 | €11,620 | -€5,050 | -30.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€122 | - | +€122 | |
| Other operating charges | 640/8 | €2,291 | €1,714 | -€577 | -25.2% |
| Gross operating margin | 9900 | €17,190 | €54,180 | +€36,991 | +215.2% |
| Operating profit (loss) | 9901 | -€1,650 | €40,846 | +€42,496 | |
| Financial income | 75/76B | €106 | €2 | -€104 | -98.0% |
| Recurring financial income | 75 | €106 | €2 | -€104 | -98.0% |
| Financial charges | 65/66B | €1,723 | €1,083 | -€640 | -37.2% |
| Recurring financial charges | 65 | €1,723 | €1,083 | -€640 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,267 | €39,766 | +€43,033 | |
| Income taxes | 67/77 | €1,376 | €13,723 | +€12,348 | +897.6% |
| Profit (loss) for the period | 9904 | -€4,643 | €26,043 | +€30,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,643 | €26,043 | +€30,685 |
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.