Aleos Audit: 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.
Aleos Audit
Largest movements
- Receivables within one year +€28,677
up €28,677 (+109%), from €26,355 to €55,031
- Tangible fixed assets -€1,107
down €1,107 (-13.9%), from €7,984 to €6,877
of which Plant, machinery and equipment: -€731
- Cash +€979
up €979 (+4.9%), from €19,796 to €20,775
mainly Net result for the year (+€35,913) and Tax, wage and social debts (+€1,872)
- Reserves +€35,913
up €35,913 (+128%), from €28,002 to €63,915
- Trade debts -€9,237
down €9,237 (-74.6%), from €12,387 to €3,151
- Tax, wage and social debts +€1,872
up €1,872 (+17.4%), from €10,746 to €12,618
of which Taxes: +€1,337
- Gross operating margin +€20,617
up €20,617 (+75.8%), from €27,193 to €47,809
- Taxes +€4,435
up €4,435 (+76.5%), from €5,797 to €10,232
- Financial income +€1,373
up €1,373 (+160%), from €860 to €2,234
- Depreciation +€661
up €661 (+148%), from €446 to €1,107
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,135 | €82,684 | +€28,549 | +52.7% |
| Fixed assets | 21/28 | €7,984 | €6,877 | -€1,107 | -13.9% |
| Tangible fixed assets | 22/27 | €7,984 | €6,877 | -€1,107 | -13.9% |
| Plant, machinery and equipment | 23 | €7,039 | €6,308 | -€731 | -10.4% |
| Furniture and vehicles | 24 | €945 | €569 | -€377 | -39.8% |
| Current assets | 29/58 | €46,151 | €75,807 | +€29,656 | +64.3% |
| Amounts receivable within one year | 40/41 | €26,355 | €55,031 | +€28,677 | +109% |
| Other amounts receivable | 41 | €26,355 | €55,031 | +€28,677 | +109% |
| Cash at bank and in hand | 54/58 | €19,796 | €20,775 | +€979 | +4.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €54,135 | €82,684 | +€28,549 | +52.7% |
| Equity | 10/15 | €31,002 | €66,915 | +€35,913 | +116% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,002 | €63,915 | +€35,913 | +128% |
| Distributable reserves | 133 | €28,002 | €63,915 | +€35,913 | +128% |
| Amounts payable | 17/49 | €23,133 | €15,769 | -€7,364 | -31.8% |
| Amounts payable within one year | 42/48 | €23,133 | €15,769 | -€7,364 | -31.8% |
| Trade debts | 44 | €12,387 | €3,151 | -€9,237 | -74.6% |
| Suppliers | 440/4 | €12,387 | €3,151 | -€9,237 | -74.6% |
| Taxes, remuneration and social security | 45 | €10,746 | €12,618 | +€1,872 | +17.4% |
| Taxes | 450/3 | €7,996 | €9,333 | +€1,337 | +16.7% |
| Remuneration and social security | 454/9 | €2,750 | €3,285 | +€535 | +19.5% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | €1,107 | +€661 | +148% |
| Other operating charges | 640/8 | €547 | €501 | -€46 | -8.4% |
| Gross operating margin | 9900 | €27,193 | €47,809 | +€20,617 | +75.8% |
| Operating profit (loss) | 9901 | €26,200 | €46,201 | +€20,001 | +76.3% |
| Financial income | 75/76B | €860 | €2,234 | +€1,373 | +160% |
| Recurring financial income | 75 | €860 | €2,234 | +€1,373 | +160% |
| Financial charges | 65/66B | €2,468 | €2,290 | -€177 | -7.2% |
| Recurring financial charges | 65 | €2,468 | €2,290 | -€177 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €24,593 | €46,145 | +€21,552 | +87.6% |
| Income taxes | 67/77 | €5,797 | €10,232 | +€4,435 | +76.5% |
| Profit (loss) for the period | 9904 | €18,796 | €35,913 | +€17,117 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,796 | €35,913 | +€17,117 | +91.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.