ALE CREATIF CONSTRUCT: 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.
ALE CREATIF CONSTRUCT
Largest movements
- Cash +€14,876
up €14,876 (+82.1%), from €18,127 to €33,002
mainly Receivables within one year (+€9,406) and Net result for the year (+€7,625)
- Receivables within one year -€9,406
down €9,406 (-70.3%), from €13,387 to €3,981
of which Trade receivables: -€10,055
- Tangible fixed assets -€585
down €585 (-29.6%), from €1,973 to €1,388
- Profit (loss) carried forward +€7,625
up €7,625 (+28.5%), from €26,730 to €34,355
- Tax, wage and social debts -€2,402
down €2,402 (-33.7%), from €7,121 to €4,719
- Trade debts -€408
no longer reported in 2025 (was €408)
- Gross operating margin +€2,838
up €2,838 (+23.7%), from €11,987 to €14,825
- Other operating charges +€1,789
up €1,789 (+164.8%), from €1,085 to €2,874
- Depreciation +€818
up €818 (+84.7%), from €965 to €1,783
- Taxes +€158
up €158 (+6.9%), from €2,281 to €2,439
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 | €34,259 | €39,074 | +€4,815 | +14.1% |
| Fixed assets | 21/28 | €1,973 | €1,388 | -€585 | -29.6% |
| Tangible fixed assets | 22/27 | €1,973 | €1,388 | -€585 | -29.6% |
| Furniture and vehicles | 24 | €1,973 | €1,388 | -€585 | -29.6% |
| Current assets | 29/58 | €32,287 | €37,687 | +€5,400 | +16.7% |
| Amounts receivable within one year | 40/41 | €13,387 | €3,981 | -€9,406 | -70.3% |
| Trade receivables | 40 | €10,395 | €340 | -€10,055 | -96.7% |
| Other amounts receivable | 41 | €2,992 | €3,641 | +€649 | +21.7% |
| Cash at bank and in hand | 54/58 | €18,127 | €33,002 | +€14,876 | +82.1% |
| Deferred charges and accrued income | 490/1 | €772 | €703 | -€69 | -9.0% |
| Total equity and liabilities | 10/49 | €34,259 | €39,074 | +€4,815 | +14.1% |
| Equity | 10/15 | €26,730 | €34,355 | +€7,625 | +28.5% |
| Profit (loss) carried forward | 14 | €26,730 | €34,355 | +€7,625 | +28.5% |
| Amounts payable | 17/49 | €7,529 | €4,719 | -€2,810 | -37.3% |
| Amounts payable within one year | 42/48 | €7,529 | €4,719 | -€2,810 | -37.3% |
| Trade debts | 44 | €408 | - | -€408 | |
| Suppliers | 440/4 | €408 | - | -€408 | |
| Taxes, remuneration and social security | 45 | €7,121 | €4,719 | -€2,402 | -33.7% |
| Taxes | 450/3 | €7,121 | €4,719 | -€2,402 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €965 | €1,783 | +€818 | +84.7% |
| Other operating charges | 640/8 | €1,085 | €2,874 | +€1,789 | +164.8% |
| Gross operating margin | 9900 | €11,987 | €14,825 | +€2,838 | +23.7% |
| Operating profit (loss) | 9901 | €9,936 | €10,168 | +€232 | +2.3% |
| Financial charges | 65/66B | €113 | €104 | -€9 | -7.8% |
| Recurring financial charges | 65 | €113 | €104 | -€9 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €9,823 | €10,064 | +€241 | +2.5% |
| Income taxes | 67/77 | €2,281 | €2,439 | +€158 | +6.9% |
| Profit (loss) for the period | 9904 | €7,543 | €7,625 | +€83 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,543 | €7,625 | +€83 | +1.1% |
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 4 October 2026 via checked.be.