ALENTA: 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.
ALENTA
Largest movements
- Receivables within one year -€23,129
down €23,129 (-73.0%), from €31,669 to €8,540
- Cash +€10,503
up €10,503 (+606.5%), from €1,732 to €12,234
mainly Net result for the year (+€40,851) and Receivables within one year (+€23,129)
- Tangible fixed assets -€6,380
down €6,380 (-2.9%), from €222,690 to €216,310
of which Land and buildings: -€5,333
- Other debts -€46,000
down €46,000 (-71.9%), from €64,000 to €18,000
- Profit (loss) carried forward +€22,851
up €22,851 (+3086.3%), from €740 to €23,591
- Debts after one year -€9,962
down €9,962 (-5.5%), from €182,141 to €172,179
- Current portion of long-term debt +€5,918
up €5,918 (+121.8%), from €4,859 to €10,777
- Tax, wage and social debts +€5,840
up €5,840 (+165.0%), from €3,539 to €9,379
- Depreciation -€34,947
down €34,947 (-77.9%), from €44,856 to €9,910
- Taxes +€9,079
up €9,079 (+925.4%), from €981 to €10,060
- Gross operating margin +€7,903
up €7,903 (+13.2%), from €60,044 to €67,948
- Financial charges +€5,678
up €5,678 (+1197.1%), from €474 to €6,152
- Financial income -€1,617
down €1,617 (-72.8%), from €2,219 to €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.
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 | €259,356 | €238,585 | -€20,771 | -8.0% |
| Fixed assets | 21/28 | €222,690 | €216,310 | -€6,380 | -2.9% |
| Tangible fixed assets | 22/27 | €222,690 | €216,310 | -€6,380 | -2.9% |
| Land and buildings | 22 | €214,667 | €209,333 | -€5,333 | -2.5% |
| Furniture and vehicles | 24 | €8,024 | €6,977 | -€1,047 | -13.0% |
| Current assets | 29/58 | €36,666 | €22,274 | -€14,391 | -39.2% |
| Amounts receivable within one year | 40/41 | €31,669 | €8,540 | -€23,129 | -73.0% |
| Other amounts receivable | 41 | €31,669 | €8,540 | -€23,129 | -73.0% |
| Cash at bank and in hand | 54/58 | €1,732 | €12,234 | +€10,503 | +606.5% |
| Deferred charges and accrued income | 490/1 | €3,265 | €1,500 | -€1,765 | -54.1% |
| Total equity and liabilities | 10/49 | €259,356 | €238,585 | -€20,771 | -8.0% |
| Equity | 10/15 | €2,240 | €25,091 | +€22,851 | +1019.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €740 | €23,591 | +€22,851 | +3086.3% |
| Amounts payable | 17/49 | €257,115 | €213,494 | -€43,622 | -17.0% |
| Amounts payable after more than one year | 17 | €182,141 | €172,179 | -€9,962 | -5.5% |
| Financial debts | 170/4 | €182,141 | €172,179 | -€9,962 | -5.5% |
| Amounts payable within one year | 42/48 | €73,874 | €40,214 | -€33,660 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €4,859 | €10,777 | +€5,918 | +121.8% |
| Trade debts | 44 | €1,476 | €2,058 | +€582 | +39.4% |
| Suppliers | 440/4 | €1,476 | €2,058 | +€582 | +39.4% |
| Taxes, remuneration and social security | 45 | €3,539 | €9,379 | +€5,840 | +165.0% |
| Taxes | 450/3 | €3,539 | €9,379 | +€5,840 | +165.0% |
| Other amounts payable | 47/48 | €64,000 | €18,000 | -€46,000 | -71.9% |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,100 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €216 | +€216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,856 | €9,910 | -€34,947 | -77.9% |
| Other operating charges | 640/8 | €388 | €1,361 | +€973 | +250.8% |
| Gross operating margin | 9900 | €60,044 | €67,948 | +€7,903 | +13.2% |
| Operating profit (loss) | 9901 | €14,800 | €56,461 | +€41,661 | +281.5% |
| Financial income | 75/76B | €2,219 | €603 | -€1,617 | -72.8% |
| Recurring financial income | 75 | €2,219 | €603 | -€1,617 | -72.8% |
| Financial charges | 65/66B | €474 | €6,152 | +€5,678 | +1197.1% |
| Recurring financial charges | 65 | €474 | €6,152 | +€5,678 | +1197.1% |
| Profit (loss) for the period before taxes | 9903 | €16,545 | €50,911 | +€34,366 | +207.7% |
| Income taxes | 67/77 | €981 | €10,060 | +€9,079 | +925.4% |
| Profit (loss) for the period | 9904 | €15,564 | €40,851 | +€25,287 | +162.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,564 | €40,851 | +€25,287 | +162.5% |
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 28 September 2026 via checked.be.