ALEURY: 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.
ALEURY
Largest movements
- Tangible fixed assets +€130,891
up €130,891 (+40.3%), from €325,148 to €456,039
of which Furniture and vehicles: +€136,995
- Cash -€66,989
down €66,989 (-43.7%), from €153,162 to €86,173
mainly Investment in fixed assets (net) (-€162,998) and Receivables within one year (-€2,838)
- Reserves +€57,435
up €57,435 (+60.9%), from €94,265 to €151,700
- Tax, wage and social debts +€10,374
up €10,374 (+60.6%), from €17,119 to €27,494
of which Remuneration and social security: +€16,800
- Depreciation +€13,049
up €13,049 (+68.5%), from €19,058 to €32,107
- Gross operating margin +€5,462
up €5,462 (+5.0%), from €109,064 to €114,526
- Taxes +€1,873
up €1,873 (+11.3%), from €16,622 to €18,494
- Financial income +€1,470
up €1,470, from €0 to €1,470
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 | €510,610 | €577,350 | +€66,740 | +13.1% |
| Fixed assets | 21/28 | €325,148 | €456,039 | +€130,891 | +40.3% |
| Tangible fixed assets | 22/27 | €325,148 | €456,039 | +€130,891 | +40.3% |
| Land and buildings | 22 | €305,097 | €295,071 | -€10,026 | -3.3% |
| Plant, machinery and equipment | 23 | €191 | €4,113 | +€3,922 | +2,049% |
| Furniture and vehicles | 24 | €19,860 | €156,855 | +€136,995 | +690% |
| Current assets | 29/58 | €185,462 | €121,311 | -€64,151 | -34.6% |
| Amounts receivable within one year | 40/41 | €31,822 | €34,661 | +€2,838 | +8.9% |
| Trade receivables | 40 | €31,822 | €19,545 | -€12,277 | -38.6% |
| Other amounts receivable | 41 | - | €15,115 | +€15,115 | |
| Cash at bank and in hand | 54/58 | €153,162 | €86,173 | -€66,989 | -43.7% |
| Deferred charges and accrued income | 490/1 | €478 | €478 | = | 0.0% |
| Total equity and liabilities | 10/49 | €510,610 | €577,350 | +€66,740 | +13.1% |
| Equity | 10/15 | €97,265 | €154,700 | +€57,435 | +59.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €94,265 | €151,700 | +€57,435 | +60.9% |
| Distributable reserves | 133 | €94,265 | €151,700 | +€57,435 | +60.9% |
| Amounts payable | 17/49 | €413,345 | €422,650 | +€9,305 | +2.3% |
| Amounts payable after more than one year | 17 | €372,500 | €372,500 | = | 0.0% |
| Financial debts | 170/4 | €372,500 | €372,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,531 | €42,806 | +€9,276 | +27.7% |
| Trade debts | 44 | €2,625 | €1,526 | -€1,099 | -41.9% |
| Suppliers | 440/4 | €2,625 | €1,526 | -€1,099 | -41.9% |
| Taxes, remuneration and social security | 45 | €17,119 | €27,494 | +€10,374 | +60.6% |
| Taxes | 450/3 | €8,719 | €2,294 | -€6,426 | -73.7% |
| Remuneration and social security | 454/9 | €8,400 | €25,200 | +€16,800 | +200% |
| Other amounts payable | 47/48 | €13,786 | €13,786 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,314 | €7,344 | +€30 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,058 | €32,107 | +€13,049 | +68.5% |
| Other operating charges | 640/8 | €405 | €538 | +€133 | +32.9% |
| Gross operating margin | 9900 | €109,064 | €114,526 | +€5,462 | +5.0% |
| Operating profit (loss) | 9901 | €89,602 | €81,881 | -€7,720 | -8.6% |
| Financial income | 75/76B | €0 | €1,470 | +€1,470 | |
| Recurring financial income | 75 | €0 | €1,470 | +€1,470 | |
| Financial charges | 65/66B | €6,568 | €7,422 | +€854 | +13.0% |
| Recurring financial charges | 65 | €6,568 | €7,422 | +€854 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €83,034 | €75,929 | -€7,104 | -8.6% |
| Income taxes | 67/77 | €16,622 | €18,494 | +€1,873 | +11.3% |
| Profit (loss) for the period | 9904 | €66,412 | €57,435 | -€8,977 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,412 | €57,435 | -€8,977 | -13.5% |
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 17 October 2026 via checked.be.