ALEN CONSULTING: 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.
ALEN CONSULTING
Largest movements
- Tangible fixed assets -€39,930
down €39,930 (-7.3%), from €550,565 to €510,635
of which Land and buildings: -€20,278
- Debts after one year -€26,915
down €26,915 (-57.6%), from €46,743 to €19,827
- Reserves -€14,363
down €14,363 (-5.3%), from €269,905 to €255,543
of which Tax-exempt reserves: -€14,363
- Short-term financial debts +€14,274
new in 2025: €14,274
- Current portion of long-term debt -€13,468
down €13,468 (-51.6%), from €26,110 to €12,642
- Profit (loss) carried forward +€5,561
up €5,561 (+7.0%), from -€79,084 to -€73,523
- Financial charges -€780
down €780 (-27.7%), from €2,821 to €2,041
- Gross operating margin +€408
up €408 (+1.1%), from €38,085 to €38,493
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 | €555,480 | €514,161 | -€41,319 | -7.4% |
| Fixed assets | 21/28 | €551,003 | €511,073 | -€39,930 | -7.2% |
| Tangible fixed assets | 22/27 | €550,565 | €510,635 | -€39,930 | -7.3% |
| Land and buildings | 22 | €473,785 | €453,508 | -€20,278 | -4.3% |
| Furniture and vehicles | 24 | €50,898 | €39,802 | -€11,096 | -21.8% |
| Other tangible fixed assets | 26 | €25,882 | €17,326 | -€8,556 | -33.1% |
| Financial fixed assets | 28 | €438 | €438 | = | 0.0% |
| Current assets | 29/58 | €4,477 | €3,088 | -€1,389 | -31.0% |
| Amounts receivable within one year | 40/41 | €3,803 | €1,007 | -€2,795 | -73.5% |
| Trade receivables | 40 | €157 | €157 | = | 0.0% |
| Other amounts receivable | 41 | €3,645 | €850 | -€2,795 | -76.7% |
| Cash at bank and in hand | 54/58 | €675 | €2,081 | +€1,406 | +208% |
| Total equity and liabilities | 10/49 | €555,480 | €514,161 | -€41,319 | -7.4% |
| Equity | 10/15 | €209,413 | €200,611 | -€8,802 | -4.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €269,905 | €255,543 | -€14,363 | -5.3% |
| Tax-exempt reserves | 132 | €268,046 | €253,683 | -€14,363 | -5.4% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,084 | -€73,523 | +€5,561 | +7.0% |
| Provisions and deferred taxes | 16 | €89,349 | €84,561 | -€4,788 | -5.4% |
| Deferred taxes | 168 | €89,349 | €84,561 | -€4,788 | -5.4% |
| Amounts payable | 17/49 | €256,718 | €228,989 | -€27,730 | -10.8% |
| Amounts payable after more than one year | 17 | €46,743 | €19,827 | -€26,915 | -57.6% |
| Financial debts | 170/4 | €46,743 | €19,827 | -€26,915 | -57.6% |
| Amounts payable within one year | 42/48 | €209,975 | €209,161 | -€814 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €26,110 | €12,642 | -€13,468 | -51.6% |
| Financial debts | 43 | - | €14,274 | +€14,274 | |
| Credit institutions | 430/8 | - | €14,274 | +€14,274 | |
| Taxes, remuneration and social security | 45 | - | €235 | +€235 | |
| Taxes | 450/3 | - | €235 | +€235 | |
| Other amounts payable | 47/48 | €183,865 | €182,011 | -€1,854 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,514 | €41,498 | -€16 | 0.0% |
| Other operating charges | 640/8 | €6,016 | €6,309 | +€293 | +4.9% |
| Gross operating margin | 9900 | €38,085 | €38,493 | +€408 | +1.1% |
| Operating profit (loss) | 9901 | -€9,445 | -€9,313 | +€131 | +1.4% |
| Financial charges | 65/66B | €2,821 | €2,041 | -€780 | -27.7% |
| Recurring financial charges | 65 | €2,821 | €2,041 | -€780 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,266 | -€11,354 | +€912 | +7.4% |
| Transfer from deferred taxes | 780 | €4,788 | €4,788 | = | 0.0% |
| Income taxes | 67/77 | €2,155 | €2,235 | +€80 | +3.7% |
| Profit (loss) for the period | 9904 | -€9,633 | -€8,802 | +€831 | +8.6% |
| Transfer from tax-exempt reserves | 789 | €14,363 | €14,363 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,730 | €5,561 | +€831 | +17.6% |
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 29 October 2026 via checked.be.