ALDUS: 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.
ALDUS
Largest movements
- Cash +€5,261
up €5,261 (+43.7%), from €12,026 to €17,287
mainly Trade debts (+€3,695) and Depreciation (+€3,140)
- Receivables within one year -€1,294
down €1,294 (-10.2%), from €12,659 to €11,365
- Tangible fixed assets -€595
down €595 (-15.5%), from €3,849 to €3,253
- Trade debts +€3,695
up €3,695 (+315%), from €1,173 to €4,868
- Tax, wage and social debts -€2,102
down €2,102 (-62.8%), from €3,349 to €1,247
of which Remuneration and social security: -€1,448
- Other debts +€1,934
up €1,934 (+7.8%), from €24,952 to €26,886
- Gross operating margin +€4,283
up €4,283, from -€57 to €4,226
- Depreciation +€230
up €230 (+7.9%), from €2,910 to €3,140
- Financial charges -€191
down €191 (-55.1%), from €347 to €156
- Taxes +€58
up €58 (+22.6%), from €258 to €316
- Other operating charges -€51
down €51 (-6.2%), from €819 to €768
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 | €28,534 | €31,905 | +€3,372 | +11.8% |
| Fixed assets | 21/28 | €3,849 | €3,253 | -€595 | -15.5% |
| Tangible fixed assets | 22/27 | €3,849 | €3,253 | -€595 | -15.5% |
| Furniture and vehicles | 24 | €3,849 | €3,253 | -€595 | -15.5% |
| Current assets | 29/58 | €24,685 | €28,652 | +€3,967 | +16.1% |
| Amounts receivable within one year | 40/41 | €12,659 | €11,365 | -€1,294 | -10.2% |
| Trade receivables | 40 | €12,659 | €11,365 | -€1,294 | -10.2% |
| Cash at bank and in hand | 54/58 | €12,026 | €17,287 | +€5,261 | +43.7% |
| Total equity and liabilities | 10/49 | €28,534 | €31,905 | +€3,372 | +11.8% |
| Equity | 10/15 | -€940 | -€1,095 | -€155 | -16.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,400 | -€21,555 | -€155 | -0.7% |
| Amounts payable | 17/49 | €29,474 | €33,000 | +€3,526 | +12.0% |
| Amounts payable within one year | 42/48 | €29,474 | €33,000 | +€3,526 | +12.0% |
| Trade debts | 44 | €1,173 | €4,868 | +€3,695 | +315% |
| Suppliers | 440/4 | €1,173 | €4,868 | +€3,695 | +315% |
| Taxes, remuneration and social security | 45 | €3,349 | €1,247 | -€2,102 | -62.8% |
| Taxes | 450/3 | €1,901 | €1,247 | -€654 | -34.4% |
| Remuneration and social security | 454/9 | €1,448 | - | -€1,448 | |
| Other amounts payable | 47/48 | €24,952 | €26,886 | +€1,934 | +7.8% |
| Non-recurring operating income | 76A | - | €1,810 | +€1,810 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,910 | €3,140 | +€230 | +7.9% |
| Other operating charges | 640/8 | €819 | €768 | -€51 | -6.2% |
| Gross operating margin | 9900 | -€57 | €4,226 | +€4,283 | |
| Operating profit (loss) | 9901 | -€3,786 | €317 | +€4,104 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €347 | €156 | -€191 | -55.1% |
| Recurring financial charges | 65 | €347 | €156 | -€191 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,132 | €162 | +€4,294 | |
| Income taxes | 67/77 | €258 | €316 | +€58 | +22.6% |
| Profit (loss) for the period | 9904 | -€4,390 | -€154 | +€4,236 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,390 | -€154 | +€4,236 | +96.5% |
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 14 October 2026 via checked.be.