ALDUS D.: 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 D.
Largest movements
- Cash +€110,673
up €110,673 (+11.9%), from €931,722 to €1.0m
mainly Other debts (+€173,796) and Net result for the year (+€121,189)
- Receivables within one year -€34,935
down €34,935 (-45.1%), from €77,465 to €42,529
of which Trade receivables: -€20,570
- Deferred charges and accrued income +€17,021
up €17,021 (+20440.8%), from €83 to €17,104
- Other debts +€173,796
up €173,796 (+271.7%), from €63,966 to €237,762
- Reserves -€100,000
down €100,000 (-13.0%), from €771,860 to €671,860
of which Distributable reserves: -€100,000
- Trade debts +€15,323
up €15,323 (+26.9%), from €57,051 to €72,374
- Gross operating margin -€228,809
down €228,809 (-56.1%), from €407,714 to €178,904
- Taxes -€70,568
down €70,568 (-57.9%), from €121,871 to €51,304
- Financial income +€8,342
up €8,342 (+1313.3%), from €635 to €8,977
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 | €1,055,907 | €1,145,219 | +€89,312 | +8.5% |
| Fixed assets | 21/28 | €46,637 | €43,191 | -€3,446 | -7.4% |
| Tangible fixed assets | 22/27 | €46,637 | €43,191 | -€3,446 | -7.4% |
| Plant, machinery and equipment | 23 | €4,252 | €5,510 | +€1,258 | +29.6% |
| Furniture and vehicles | 24 | €7,780 | €7,500 | -€280 | -3.6% |
| Other tangible fixed assets | 26 | €34,605 | €30,181 | -€4,425 | -12.8% |
| Current assets | 29/58 | €1,009,270 | €1,102,029 | +€92,759 | +9.2% |
| Amounts receivable within one year | 40/41 | €77,465 | €42,529 | -€34,935 | -45.1% |
| Trade receivables | 40 | €61,710 | €41,140 | -€20,570 | -33.3% |
| Other amounts receivable | 41 | €15,755 | €1,389 | -€14,365 | -91.2% |
| Cash at bank and in hand | 54/58 | €931,722 | €1,042,395 | +€110,673 | +11.9% |
| Deferred charges and accrued income | 490/1 | €83 | €17,104 | +€17,021 | +20440.8% |
| Total equity and liabilities | 10/49 | €1,055,907 | €1,145,219 | +€89,312 | +8.5% |
| Equity | 10/15 | €917,762 | €825,151 | -€92,611 | -10.1% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €771,860 | €671,860 | -€100,000 | -13.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €770,000 | €670,000 | -€100,000 | -13.0% |
| Profit (loss) carried forward | 14 | €133,502 | €134,691 | +€1,189 | +0.9% |
| Amounts payable | 17/49 | €138,144 | €320,068 | +€181,923 | +131.7% |
| Amounts payable within one year | 42/48 | €138,144 | €320,068 | +€181,923 | +131.7% |
| Trade debts | 44 | €57,051 | €72,374 | +€15,323 | +26.9% |
| Suppliers | 440/4 | €57,051 | €72,374 | +€15,323 | +26.9% |
| Taxes, remuneration and social security | 45 | €17,128 | €9,932 | -€7,196 | -42.0% |
| Taxes | 450/3 | €17,128 | €9,932 | -€7,196 | -42.0% |
| Other amounts payable | 47/48 | €63,966 | €237,762 | +€173,796 | +271.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,688 | €6,557 | -€131 | -2.0% |
| Other operating charges | 640/8 | €900 | €720 | -€180 | -20.0% |
| Gross operating margin | 9900 | €407,714 | €178,904 | -€228,809 | -56.1% |
| Operating profit (loss) | 9901 | €400,126 | €171,628 | -€228,498 | -57.1% |
| Financial income | 75/76B | €635 | €8,977 | +€8,342 | +1313.3% |
| Recurring financial income | 75 | €635 | €8,977 | +€8,342 | +1313.3% |
| Financial charges | 65/66B | €5,739 | €8,112 | +€2,373 | +41.3% |
| Recurring financial charges | 65 | €5,739 | €8,112 | +€2,373 | +41.3% |
| Profit (loss) for the period before taxes | 9903 | €395,022 | €172,493 | -€222,530 | -56.3% |
| Income taxes | 67/77 | €121,871 | €51,304 | -€70,568 | -57.9% |
| Profit (loss) for the period | 9904 | €273,151 | €121,189 | -€151,962 | -55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €273,151 | €121,189 | -€151,962 | -55.6% |
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 9 October 2026 via checked.be.