ALEA MED: 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 MED
Largest movements
- Cash -€27,942
down €27,942 (-33.1%), from €84,404 to €56,462
mainly Contributions, distributions and other (-€130,356) and Investment in fixed assets (net) (-€14,724)
- Receivables within one year +€9,704
up €9,704 (+274%), from €3,544 to €13,248
- Tangible fixed assets +€8,324
up €8,324 (+37.9%), from €21,980 to €30,304
of which Furniture and vehicles: +€8,775
- Profit (loss) carried forward -€32,882
no longer reported in 2025 (was €32,882)
- Other debts +€24,871
up €24,871 (+18.1%), from €137,551 to €162,422
- Tax, wage and social debts -€3,016
down €3,016 (-52.3%), from €5,767 to €2,750
- Gross operating margin +€14,433
up €14,433 (+11.8%), from €122,209 to €136,642
- Other operating charges -€2,128
down €2,128 (-75.4%), from €2,823 to €695
- Depreciation +€2,020
up €2,020 (+46.1%), from €4,380 to €6,400
- Taxes +€2,020
up €2,020 (+7.1%), from €28,270 to €30,290
- Staff costs +€1,603
new in 2025: €1,603
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 | €177,705 | €166,141 | -€11,564 | -6.5% |
| Fixed assets | 21/28 | €21,980 | €30,304 | +€8,324 | +37.9% |
| Tangible fixed assets | 22/27 | €21,980 | €30,304 | +€8,324 | +37.9% |
| Furniture and vehicles | 24 | €5,545 | €14,320 | +€8,775 | +158% |
| Other tangible fixed assets | 26 | €16,434 | €15,983 | -€451 | -2.7% |
| Current assets | 29/58 | €155,726 | €135,837 | -€19,888 | -12.8% |
| Amounts receivable within one year | 40/41 | €3,544 | €13,248 | +€9,704 | +274% |
| Other amounts receivable | 41 | €3,544 | €13,248 | +€9,704 | +274% |
| Cash at bank and in hand | 54/58 | €84,404 | €56,462 | -€27,942 | -33.1% |
| Deferred charges and accrued income | 490/1 | €67,777 | €66,127 | -€1,650 | -2.4% |
| Total equity and liabilities | 10/49 | €177,705 | €166,141 | -€11,564 | -6.5% |
| Equity | 10/15 | €33,737 | €854 | -€32,882 | -97.5% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Capital | 10 | - | €600 | +€600 | |
| Issued capital | 100 | - | €600 | +€600 | |
| Reserves | 13 | €254 | €254 | = | 0.0% |
| Non-distributable reserves | 130/1 | €254 | €254 | = | 0.0% |
| Legal reserve | 130 | - | €254 | +€254 | |
| Reserves not available under the articles | 1311 | €254 | - | -€254 | |
| Profit (loss) carried forward | 14 | €32,882 | - | -€32,882 | |
| Amounts payable | 17/49 | €143,969 | €165,287 | +€21,318 | +14.8% |
| Amounts payable within one year | 42/48 | €143,969 | €165,287 | +€21,318 | +14.8% |
| Trade debts | 44 | €651 | €114 | -€537 | -82.4% |
| Suppliers | 440/4 | €651 | €114 | -€537 | -82.4% |
| Taxes, remuneration and social security | 45 | €5,767 | €2,750 | -€3,016 | -52.3% |
| Taxes | 450/3 | €5,767 | €2,750 | -€3,016 | -52.3% |
| Other amounts payable | 47/48 | €137,551 | €162,422 | +€24,871 | +18.1% |
| Remuneration, social security and pensions | 62 | - | €1,603 | +€1,603 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,380 | €6,400 | +€2,020 | +46.1% |
| Other operating charges | 640/8 | €2,823 | €695 | -€2,128 | -75.4% |
| Gross operating margin | 9900 | €122,209 | €136,642 | +€14,433 | +11.8% |
| Operating profit (loss) | 9901 | €115,006 | €127,944 | +€12,938 | +11.2% |
| Financial charges | 65/66B | €205 | €181 | -€24 | -11.8% |
| Recurring financial charges | 65 | €205 | €181 | -€24 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €114,801 | €127,763 | +€12,962 | +11.3% |
| Income taxes | 67/77 | €28,270 | €30,290 | +€2,020 | +7.1% |
| Profit (loss) for the period | 9904 | €86,531 | €97,473 | +€10,942 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €86,531 | €97,473 | +€10,942 | +12.6% |
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 26 October 2026 via checked.be.