ALFIL: 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.
ALFIL
Largest movements
- Receivables within one year +€9,722
up €9,722 (+70.6%), from €13,766 to €23,489
of which Trade receivables: +€9,810
- Tangible fixed assets -€8,226
down €8,226 (-26.4%), from €31,215 to €22,989
of which Furniture and vehicles: -€5,520
- Financial fixed assets -€1,550
down €1,550 (-2.4%), from €65,938 to €64,388
- Other debts -€11,667
down €11,667 (-46.2%), from €25,242 to €13,575
- Reserves +€9,650
up €9,650 (+12.8%), from €75,359 to €85,009
- Tax, wage and social debts -€2,422
down €2,422 (-50.3%), from €4,813 to €2,390
- Depreciation -€3,259
down €3,259 (-22.7%), from €14,336 to €11,076
- Gross operating margin +€1,435
up €1,435 (+5.0%), from €28,978 to €30,413
- Taxes +€1,085
up €1,085 (+33.8%), from €3,206 to €4,290
- Other operating charges +€1,073
up €1,073 (+33.1%), from €3,239 to €4,311
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 | €135,413 | €133,034 | -€2,380 | -1.8% |
| Fixed assets | 21/28 | €101,153 | €90,377 | -€10,776 | -10.7% |
| Intangible fixed assets | 21 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Tangible fixed assets | 22/27 | €31,215 | €22,989 | -€8,226 | -26.4% |
| Land and buildings | 22 | €25,144 | €22,751 | -€2,393 | -9.5% |
| Plant, machinery and equipment | 23 | €418 | €105 | -€313 | -75.0% |
| Furniture and vehicles | 24 | €5,653 | €133 | -€5,520 | -97.6% |
| Financial fixed assets | 28 | €65,938 | €64,388 | -€1,550 | -2.4% |
| Current assets | 29/58 | €34,261 | €42,657 | +€8,396 | +24.5% |
| Amounts receivable within one year | 40/41 | €13,766 | €23,489 | +€9,722 | +70.6% |
| Trade receivables | 40 | €11,607 | €21,417 | +€9,810 | +84.5% |
| Other amounts receivable | 41 | €2,159 | €2,072 | -€88 | -4.1% |
| Cash at bank and in hand | 54/58 | €20,494 | €19,168 | -€1,326 | -6.5% |
| Total equity and liabilities | 10/49 | €135,413 | €133,034 | -€2,380 | -1.8% |
| Equity | 10/15 | €105,359 | €115,009 | +€9,650 | +9.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €75,359 | €85,009 | +€9,650 | +12.8% |
| Distributable reserves | 133 | €75,359 | €85,009 | +€9,650 | +12.8% |
| Amounts payable | 17/49 | €30,055 | €18,025 | -€12,030 | -40.0% |
| Amounts payable within one year | 42/48 | €30,055 | €16,791 | -€13,264 | -44.1% |
| Trade debts | 44 | - | €825 | +€825 | |
| Suppliers | 440/4 | - | €825 | +€825 | |
| Taxes, remuneration and social security | 45 | €4,813 | €2,390 | -€2,422 | -50.3% |
| Taxes | 450/3 | €4,813 | €2,390 | -€2,422 | -50.3% |
| Other amounts payable | 47/48 | €25,242 | €13,575 | -€11,667 | -46.2% |
| Accrued charges and deferred income | 492/3 | - | €1,234 | +€1,234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,336 | €11,076 | -€3,259 | -22.7% |
| Other operating charges | 640/8 | €3,239 | €4,311 | +€1,073 | +33.1% |
| Gross operating margin | 9900 | €28,978 | €30,413 | +€1,435 | +5.0% |
| Operating profit (loss) | 9901 | €11,404 | €15,026 | +€3,622 | +31.8% |
| Financial income | 75/76B | €117 | €103 | -€14 | -11.8% |
| Recurring financial income | 75 | €117 | €103 | -€14 | -11.8% |
| Financial charges | 65/66B | €1,450 | €1,188 | -€262 | -18.1% |
| Recurring financial charges | 65 | €1,450 | €1,188 | -€262 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €10,070 | €13,941 | +€3,870 | +38.4% |
| Income taxes | 67/77 | €3,206 | €4,290 | +€1,085 | +33.8% |
| Profit (loss) for the period | 9904 | €6,865 | €9,650 | +€2,785 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,865 | €9,650 | +€2,785 | +40.6% |
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 9 October 2026 via checked.be.