ALEA - DE COSTER: 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.
ALEA - DE COSTER
Largest movements
- Deferred charges and accrued income +€53,657
up €53,657 (+4,395%), from €1,221 to €54,878
- Cash -€43,657
down €43,657 (-20.5%), from €212,683 to €169,027
mainly Deferred charges and accrued income (-€53,657) and Contributions, distributions and other (-€40,000)
- Tangible fixed assets -€11,150
down €11,150 (-5.3%), from €208,724 to €197,574
of which Land and buildings: -€12,299
- Debts after one year -€8,561
down €8,561 (-5.8%), from €148,116 to €139,555
- Reserves +€5,000
up €5,000 (+2.6%), from €193,000 to €198,000
- Trade debts +€4,664
up €4,664 (+53.9%), from €8,650 to €13,314
- Gross operating margin +€5,796
up €5,796 (+8.0%), from €72,652 to €78,448
- Depreciation +€2,369
up €2,369 (+18.1%), from €13,116 to €15,486
- Taxes +€1,791
up €1,791 (+15.1%), from €11,861 to €13,652
- Staff costs -€800
no longer reported in 2025 (was €800)
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 | €437,528 | €438,463 | +€935 | +0.2% |
| Fixed assets | 21/28 | €208,724 | €197,574 | -€11,150 | -5.3% |
| Tangible fixed assets | 22/27 | €208,724 | €197,574 | -€11,150 | -5.3% |
| Land and buildings | 22 | €204,678 | €192,379 | -€12,299 | -6.0% |
| Furniture and vehicles | 24 | €4,046 | €5,195 | +€1,149 | +28.4% |
| Current assets | 29/58 | €228,804 | €240,889 | +€12,085 | +5.3% |
| Amounts receivable within one year | 40/41 | €14,900 | €16,984 | +€2,085 | +14.0% |
| Trade receivables | 40 | €4,241 | €6,975 | +€2,734 | +64.5% |
| Other amounts receivable | 41 | €10,658 | €10,009 | -€649 | -6.1% |
| Cash at bank and in hand | 54/58 | €212,683 | €169,027 | -€43,657 | -20.5% |
| Deferred charges and accrued income | 490/1 | €1,221 | €54,878 | +€53,657 | +4,395% |
| Total equity and liabilities | 10/49 | €437,528 | €438,463 | +€935 | +0.2% |
| Equity | 10/15 | €196,135 | €201,450 | +€5,315 | +2.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €193,000 | €198,000 | +€5,000 | +2.6% |
| Distributable reserves | 133 | €193,000 | €198,000 | +€5,000 | +2.6% |
| Profit (loss) carried forward | 14 | €135 | €450 | +€315 | +233% |
| Amounts payable | 17/49 | €241,392 | €237,012 | -€4,380 | -1.8% |
| Amounts payable after more than one year | 17 | €148,116 | €139,555 | -€8,561 | -5.8% |
| Financial debts | 170/4 | €148,116 | €139,555 | -€8,561 | -5.8% |
| Amounts payable within one year | 42/48 | €92,354 | €97,035 | +€4,681 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €18,590 | €18,652 | +€62 | +0.3% |
| Trade debts | 44 | €8,650 | €13,314 | +€4,664 | +53.9% |
| Suppliers | 440/4 | €8,650 | €13,314 | +€4,664 | +53.9% |
| Taxes, remuneration and social security | 45 | €2,619 | €240 | -€2,379 | -90.8% |
| Taxes | 450/3 | €2,619 | €240 | -€2,379 | -90.8% |
| Other amounts payable | 47/48 | €62,496 | €64,829 | +€2,334 | +3.7% |
| Accrued charges and deferred income | 492/3 | €922 | €422 | -€500 | -54.2% |
| Remuneration, social security and pensions | 62 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,116 | €15,486 | +€2,369 | +18.1% |
| Other operating charges | 640/8 | €1,583 | €1,480 | -€103 | -6.5% |
| Gross operating margin | 9900 | €72,652 | €78,448 | +€5,796 | +8.0% |
| Operating profit (loss) | 9901 | €57,154 | €61,483 | +€4,329 | +7.6% |
| Financial income | 75/76B | €240 | €1,002 | +€762 | +318% |
| Recurring financial income | 75 | €240 | €1,002 | +€762 | +318% |
| Financial charges | 65/66B | €3,566 | €3,517 | -€49 | -1.4% |
| Recurring financial charges | 65 | €3,566 | €3,517 | -€49 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €53,828 | €58,967 | +€5,140 | +9.5% |
| Income taxes | 67/77 | €11,861 | €13,652 | +€1,791 | +15.1% |
| Profit (loss) for the period | 9904 | €41,967 | €45,315 | +€3,349 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,967 | €45,315 | +€3,349 | +8.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.