ALEBAT: 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.
ALEBAT
Largest movements
- Cash +€22,287
up €22,287 (+25.2%), from €88,284 to €110,571
mainly Net result for the year (+€18,932) and Tax, wage and social debts (+€8,606)
- Reserves +€12,732
up €12,732 (+23.1%), from €55,090 to €67,822
- Tax, wage and social debts +€8,606
up €8,606 (+68.0%), from €12,652 to €21,259
of which Taxes: +€8,606
- Contributions +€6,200
new in 2025: €6,200
- Trade debts -€3,946
down €3,946 (-49.0%), from €8,051 to €4,104
- Gross operating margin +€1,433
up €1,433 (+5.3%), from €27,264 to €28,697
- Depreciation +€392
up €392 (+27.3%), from €1,436 to €1,828
- Taxes +€310
up €310 (+4.4%), from €7,059 to €7,369
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 | €105,064 | €128,654 | +€23,589 | +22.5% |
| Fixed assets | 21/28 | €1,730 | €2,594 | +€864 | +50.0% |
| Tangible fixed assets | 22/27 | €1,730 | €2,594 | +€864 | +50.0% |
| Furniture and vehicles | 24 | €1,730 | €2,594 | +€864 | +50.0% |
| Current assets | 29/58 | €103,334 | €126,059 | +€22,725 | +22.0% |
| Amounts receivable within one year | 40/41 | €15,050 | €15,488 | +€438 | +2.9% |
| Trade receivables | 40 | €15,016 | €15,488 | +€472 | +3.1% |
| Other amounts receivable | 41 | €34 | - | -€34 | |
| Cash at bank and in hand | 54/58 | €88,284 | €110,571 | +€22,287 | +25.2% |
| Total equity and liabilities | 10/49 | €105,064 | €128,654 | +€23,589 | +22.5% |
| Equity | 10/15 | €84,073 | €103,005 | +€18,932 | +22.5% |
| Contributions | 10/11 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €55,090 | €67,822 | +€12,732 | +23.1% |
| Distributable reserves | 133 | €55,090 | €67,822 | +€12,732 | +23.1% |
| Profit (loss) carried forward | 14 | €28,983 | €28,983 | = | 0.0% |
| Amounts payable | 17/49 | €20,992 | €25,649 | +€4,657 | +22.2% |
| Amounts payable within one year | 42/48 | €20,992 | €25,649 | +€4,657 | +22.2% |
| Trade debts | 44 | €8,051 | €4,104 | -€3,946 | -49.0% |
| Suppliers | 440/4 | €8,051 | €4,104 | -€3,946 | -49.0% |
| Taxes, remuneration and social security | 45 | €12,652 | €21,259 | +€8,606 | +68.0% |
| Taxes | 450/3 | €9,152 | €17,759 | +€8,606 | +94.0% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €289 | €286 | -€3 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,436 | €1,828 | +€392 | +27.3% |
| Other operating charges | 640/8 | €384 | €510 | +€125 | +32.5% |
| Gross operating margin | 9900 | €27,264 | €28,697 | +€1,433 | +5.3% |
| Operating profit (loss) | 9901 | €25,444 | €26,360 | +€915 | +3.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €54 | €59 | +€4 | +8.3% |
| Recurring financial charges | 65 | €54 | €59 | +€4 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €25,390 | €26,301 | +€911 | +3.6% |
| Income taxes | 67/77 | €7,059 | €7,369 | +€310 | +4.4% |
| Profit (loss) for the period | 9904 | €18,331 | €18,932 | +€601 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,331 | €18,932 | +€601 | +3.3% |
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 18 October 2026 via checked.be.