ALEA DESIGN: 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.
ALEA DESIGN
Largest movements
- Receivables within one year -€31,422
down €31,422 (-67.3%), from €46,701 to €15,279
of which Trade receivables: -€19,422
- Cash +€26,720
up €26,720 (+25.7%), from €103,966 to €130,686
mainly Receivables within one year (+€31,422) and Other debts (+€16,830)
- Tangible fixed assets -€14,888
down €14,888 (-57.8%), from €25,759 to €10,871
- Reserves -€30,000
down €30,000 (-75.6%), from €39,659 to €9,659
of which Distributable reserves: -€30,000
- Other debts +€16,830
up €16,830 (+147.6%), from €11,400 to €28,230
- Debts after one year -€9,270
down €9,270 (-78.6%), from €11,788 to €2,518
- Tax, wage and social debts +€5,684
up €5,684 (+248.5%), from €2,287 to €7,972
of which Taxes: +€5,835
- Current portion of long-term debt -€3,331
down €3,331 (-47.8%), from €6,970 to €3,639
- Staff costs -€20,831
down €20,831 (-71.0%), from €29,334 to €8,503
- Gross operating margin +€4,082
up €4,082 (+25.0%), from €16,332 to €20,414
- Depreciation -€2,703
down €2,703 (-30.5%), from €8,861 to €6,158
- Financial charges -€457
down €457 (-34.6%), from €1,320 to €864
- Other operating charges -€386
down €386 (-81.1%), from €476 to €90
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 | €177,901 | €157,617 | -€20,283 | -11.4% |
| Fixed assets | 21/28 | €25,759 | €10,871 | -€14,888 | -57.8% |
| Tangible fixed assets | 22/27 | €25,759 | €10,871 | -€14,888 | -57.8% |
| Furniture and vehicles | 24 | €25,759 | €10,871 | -€14,888 | -57.8% |
| Current assets | 29/58 | €152,141 | €146,746 | -€5,395 | -3.5% |
| Amounts receivable within one year | 40/41 | €46,701 | €15,279 | -€31,422 | -67.3% |
| Trade receivables | 40 | €34,701 | €15,279 | -€19,422 | -56.0% |
| Other amounts receivable | 41 | €12,000 | - | -€12,000 | |
| Cash at bank and in hand | 54/58 | €103,966 | €130,686 | +€26,720 | +25.7% |
| Deferred charges and accrued income | 490/1 | €1,474 | €781 | -€693 | -47.0% |
| Total equity and liabilities | 10/49 | €177,901 | €157,617 | -€20,283 | -11.4% |
| Equity | 10/15 | €141,963 | €114,916 | -€27,047 | -19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,659 | €9,659 | -€30,000 | -75.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,800 | €7,800 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | - | -€30,000 | |
| Profit (loss) carried forward | 14 | €96,103 | €99,056 | +€2,953 | +3.1% |
| Amounts payable | 17/49 | €35,938 | €42,702 | +€6,764 | +18.8% |
| Amounts payable after more than one year | 17 | €11,788 | €2,518 | -€9,270 | -78.6% |
| Financial debts | 170/4 | €11,788 | €2,518 | -€9,270 | -78.6% |
| Amounts payable within one year | 42/48 | €24,150 | €40,183 | +€16,034 | +66.4% |
| Current portion of amounts payable after more than one year | 42 | €6,970 | €3,639 | -€3,331 | -47.8% |
| Trade debts | 44 | €3,493 | €343 | -€3,150 | -90.2% |
| Suppliers | 440/4 | €3,493 | €343 | -€3,150 | -90.2% |
| Taxes, remuneration and social security | 45 | €2,287 | €7,972 | +€5,684 | +248.5% |
| Taxes | 450/3 | €1,022 | €6,857 | +€5,835 | +571.1% |
| Remuneration and social security | 454/9 | €1,266 | €1,114 | -€151 | -11.9% |
| Other amounts payable | 47/48 | €11,400 | €28,230 | +€16,830 | +147.6% |
| Remuneration, social security and pensions | 62 | €29,334 | €8,503 | -€20,831 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,861 | €6,158 | -€2,703 | -30.5% |
| Other operating charges | 640/8 | €476 | €90 | -€386 | -81.1% |
| Non-recurring operating charges | 66A | - | €1,705 | +€1,705 | |
| Gross operating margin | 9900 | €16,332 | €20,414 | +€4,082 | +25.0% |
| Operating profit (loss) | 9901 | -€22,340 | €3,957 | +€26,297 | |
| Financial charges | 65/66B | €1,320 | €864 | -€457 | -34.6% |
| Recurring financial charges | 65 | €1,320 | €864 | -€457 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,660 | €3,094 | +€26,754 | |
| Income taxes | 67/77 | €279 | €141 | -€138 | -49.5% |
| Profit (loss) for the period | 9904 | -€23,939 | €2,953 | +€26,892 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,939 | €2,953 | +€26,892 |
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.