Alea Iacta Est: what changed
What changed
Alea Iacta Est
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€63,530
2024 · €30,703+€32,828
Equity
€387,103
2024 · €380,910+€6,194
Cash
€138,735
2024 · €125,464+€13,271
Balance sheet total
€672,304
2024 · €593,776+€78,528
Largest movements
Assets
- Current investments +€53,193
new in 2025: €53,193
- Tangible fixed assets +€30,211
up €30,211 (+8.3%), from €365,544 to €395,755
of which Other tangible fixed assets: +€56,355
- Cash +€13,271
up €13,271 (+10.6%), from €125,464 to €138,735
mainly Net result for the year (+€63,530) and Other debts (+€43,930)
- Financial fixed assets -€9,300
down €9,300 (-13.0%), from €71,800 to €62,500
- Receivables within one year -€9,027
down €9,027 (-31.0%), from €29,155 to €20,127
of which Trade receivables: -€16,661
Equity and liabilities
- Other debts +€43,930
up €43,930 (+328%), from €13,407 to €57,337
- Debts after one year +€12,298
up €12,298 (+7.7%), from €159,035 to €171,333
- Tax, wage and social debts +€9,990
up €9,990 (+1,994%), from €501 to €10,491
- Current portion of long-term debt +€7,773
up €7,773 (+29.7%), from €26,143 to €33,916
Income statement
- Gross operating margin +€51,363
up €51,363 (+58.7%), from €87,482 to €138,846
- Taxes +€8,538
up €8,538 (+57.7%), from €14,805 to €23,343
- Depreciation +€2,946
up €2,946 (+9.8%), from €30,122 to €33,068
- Financial charges -€2,185
down €2,185 (-37.2%), from €5,866 to €3,681
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€30,703
Gross operating margin
+€51,363
Depreciation
-€2,946
Other operating charges
+€992
Other operating items
-€9,288
Financial income
-€940
Financial charges
+€2,185
Taxes
-€8,538
Result 2025
€63,530
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€157,708
Investment
-€107,172
Financing
-€37,266
Cash 2024
€125,464
From operations (derived)
+€157,708
Net result for the year
+€63,530
Depreciation
+€33,068
Receivables within one year
+€9,027
Deferred charges and accrued income
-€181
Provisions
+€2,278
Trade debts
-€923
Tax, wage and social debts
+€9,990
Other debts
+€43,930
Accrued charges and deferred income
-€3,012
Investment (derived)
-€107,172
Investment in fixed assets (net)
-€53,979
Current investments
-€53,193
Financing
-€37,266
Debts after one year
+€12,298
Current portion of long-term debt
+€7,773
Contributions, distributions and other
-€57,337
Cash 2025
€138,735
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €593,776 | €672,304 | +€78,528 | +13.2% |
| Fixed assets | 21/28 | €437,344 | €458,255 | +€20,911 | +4.8% |
| Tangible fixed assets | 22/27 | €365,544 | €395,755 | +€30,211 | +8.3% |
| Land and buildings | 22 | €337,128 | €317,879 | -€19,249 | -5.7% |
| Plant, machinery and equipment | 23 | €153 | - | -€153 | |
| Furniture and vehicles | 24 | €28,263 | €21,521 | -€6,742 | -23.9% |
| Other tangible fixed assets | 26 | - | €56,355 | +€56,355 | |
| Financial fixed assets | 28 | €71,800 | €62,500 | -€9,300 | -13.0% |
| Current assets | 29/58 | €156,432 | €214,049 | +€57,617 | +36.8% |
| Amounts receivable within one year | 40/41 | €29,155 | €20,127 | -€9,027 | -31.0% |
| Trade receivables | 40 | €28,960 | €12,299 | -€16,661 | -57.5% |
| Other amounts receivable | 41 | €195 | €7,828 | +€7,633 | +3,915% |
| Current investments | 50/53 | - | €53,193 | +€53,193 | |
| Cash at bank and in hand | 54/58 | €125,464 | €138,735 | +€13,271 | +10.6% |
| Deferred charges and accrued income | 490/1 | €1,813 | €1,994 | +€181 | +10.0% |
| Total equity and liabilities | 10/49 | €593,776 | €672,304 | +€78,528 | +13.2% |
| Equity | 10/15 | €380,910 | €387,103 | +€6,194 | +1.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €355,910 | €362,103 | +€6,194 | +1.7% |
| Distributable reserves | 133 | €355,910 | €362,103 | +€6,194 | +1.7% |
| Provisions and deferred taxes | 16 | €6,833 | €9,111 | +€2,278 | +33.3% |
| Provisions for liabilities and charges | 160/5 | €6,833 | €9,111 | +€2,278 | +33.3% |
| Major repairs and maintenance | 162 | €6,833 | €9,111 | +€2,278 | +33.3% |
| Amounts payable | 17/49 | €206,032 | €276,089 | +€70,057 | +34.0% |
| Amounts payable after more than one year | 17 | €159,035 | €171,333 | +€12,298 | +7.7% |
| Financial debts | 170/4 | €159,035 | €171,333 | +€12,298 | +7.7% |
| Amounts payable within one year | 42/48 | €43,986 | €104,756 | +€60,770 | +138% |
| Current portion of amounts payable after more than one year | 42 | €26,143 | €33,916 | +€7,773 | +29.7% |
| Trade debts | 44 | €3,935 | €3,012 | -€923 | -23.5% |
| Suppliers | 440/4 | €3,935 | €3,012 | -€923 | -23.5% |
| Taxes, remuneration and social security | 45 | €501 | €10,491 | +€9,990 | +1,994% |
| Taxes | 450/3 | €501 | €10,491 | +€9,990 | +1,994% |
| Other amounts payable | 47/48 | €13,407 | €57,337 | +€43,930 | +328% |
| Accrued charges and deferred income | 492/3 | €3,012 | - | -€3,012 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,122 | €33,068 | +€2,946 | +9.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €2,278 | €2,278 | = | 0.0% |
| Other operating charges | 640/8 | €4,918 | €3,927 | -€992 | -20.2% |
| Non-recurring operating charges | 66A | - | €9,288 | +€9,288 | |
| Gross operating margin | 9900 | €87,482 | €138,846 | +€51,363 | +58.7% |
| Operating profit (loss) | 9901 | €50,164 | €90,285 | +€40,121 | +80.0% |
| Financial income | 75/76B | €1,209 | €270 | -€940 | -77.7% |
| Recurring financial income | 75 | €1,209 | €270 | -€940 | -77.7% |
| Financial charges | 65/66B | €5,866 | €3,681 | -€2,185 | -37.2% |
| Recurring financial charges | 65 | €5,866 | €3,681 | -€2,185 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €45,508 | €86,873 | +€41,366 | +90.9% |
| Income taxes | 67/77 | €14,805 | €23,343 | +€8,538 | +57.7% |
| Profit (loss) for the period | 9904 | €30,703 | €63,530 | +€32,828 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €30,703 | €63,530 | +€32,828 | +107% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.