ALESSOKEL: 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.
ALESSOKEL
Largest movements
- Intangible fixed assets +€16,761
up €16,761 (+352%), from €4,756 to €21,517
- Cash +€13,550
up €13,550 (+63.8%), from €21,242 to €34,792
mainly Trade debts (+€16,248) and Other debts (+€16,144)
- Tangible fixed assets -€3,966
down €3,966 (-16.6%), from €23,858 to €19,892
- Receivables within one year +€1,542
up €1,542 (+30.6%), from €5,037 to €6,579
of which Trade receivables: +€2,298
- Trade debts +€16,248
up €16,248 (+1,017%), from €1,597 to €17,845
- Other debts +€16,144
up €16,144 (+47.6%), from €33,883 to €50,026
- Tax, wage and social debts -€10,824
down €10,824 (-98.7%), from €10,965 to €141
of which Remuneration and social security: -€9,600
- Profit (loss) carried forward +€6,840
up €6,840 (+68.8%), from -€9,938 to -€3,098
- Gross operating margin +€18,758
up €18,758, from -€2,591 to €16,166
- Depreciation +€2,644
up €2,644 (+41.8%), from €6,332 to €8,976
- Other operating charges -€881
down €881 (-89.7%), from €982 to €101
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 | €55,106 | €83,513 | +€28,407 | +51.5% |
| Fixed assets | 21/28 | €28,746 | €41,941 | +€13,195 | +45.9% |
| Intangible fixed assets | 21 | €4,756 | €21,517 | +€16,761 | +352% |
| Tangible fixed assets | 22/27 | €23,858 | €19,892 | -€3,966 | -16.6% |
| Furniture and vehicles | 24 | €23,858 | €19,892 | -€3,966 | -16.6% |
| Financial fixed assets | 28 | €132 | €532 | +€400 | +303% |
| Current assets | 29/58 | €26,361 | €41,572 | +€15,211 | +57.7% |
| Amounts receivable within one year | 40/41 | €5,037 | €6,579 | +€1,542 | +30.6% |
| Trade receivables | 40 | €4,281 | €6,579 | +€2,298 | +53.7% |
| Other amounts receivable | 41 | €756 | - | -€756 | |
| Cash at bank and in hand | 54/58 | €21,242 | €34,792 | +€13,550 | +63.8% |
| Deferred charges and accrued income | 490/1 | €82 | €201 | +€120 | +146% |
| Total equity and liabilities | 10/49 | €55,106 | €83,513 | +€28,407 | +51.5% |
| Equity | 10/15 | €8,661 | €15,501 | +€6,840 | +79.0% |
| Contributions | 10/11 | €14,790 | €14,790 | = | 0.0% |
| Reserves | 13 | €3,809 | €3,809 | = | 0.0% |
| Distributable reserves | 133 | €3,809 | €3,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,938 | -€3,098 | +€6,840 | +68.8% |
| Amounts payable | 17/49 | €46,445 | €68,012 | +€21,567 | +46.4% |
| Amounts payable within one year | 42/48 | €46,445 | €68,012 | +€21,567 | +46.4% |
| Trade debts | 44 | €1,597 | €17,845 | +€16,248 | +1,017% |
| Suppliers | 440/4 | €1,597 | €17,845 | +€16,248 | +1,017% |
| Taxes, remuneration and social security | 45 | €10,965 | €141 | -€10,824 | -98.7% |
| Taxes | 450/3 | €1,365 | €141 | -€1,224 | -89.7% |
| Remuneration and social security | 454/9 | €9,600 | - | -€9,600 | |
| Other amounts payable | 47/48 | €33,883 | €50,026 | +€16,144 | +47.6% |
| Non-recurring operating income | 76A | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,332 | €8,976 | +€2,644 | +41.8% |
| Other operating charges | 640/8 | €982 | €101 | -€881 | -89.7% |
| Gross operating margin | 9900 | -€2,591 | €16,166 | +€18,758 | |
| Operating profit (loss) | 9901 | -€9,906 | €7,089 | +€16,994 | |
| Financial income | 75/76B | €76 | - | -€76 | |
| Recurring financial income | 75 | €76 | - | -€76 | |
| Financial charges | 65/66B | €108 | €108 | +€0 | 0.0% |
| Recurring financial charges | 65 | €108 | €108 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,938 | €6,981 | +€16,919 | |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | -€9,938 | €6,840 | +€16,778 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,938 | €6,840 | +€16,778 |
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 23 October 2026 via checked.be.