ALGIL: 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.
ALGIL
Largest movements
- Cash +€31,926
up €31,926 (+241%), from €13,252 to €45,178
mainly Current investments (+€30,000) and Net result for the year (+€3,901)
- Current investments -€30,000
down €30,000 (-100%), from €30,000 to €0
- Tangible fixed assets +€740
up €740 (+11.6%), from €6,372 to €7,112
of which Furniture and vehicles: +€946
- Reserves +€3,900
up €3,900 (+22.7%), from €17,195 to €21,095
of which Distributable reserves: +€3,900
- Other debts -€1,420
down €1,420 (-7.8%), from €18,231 to €16,811
- Gross operating margin -€1,616
down €1,616 (-13.8%), from €11,702 to €10,086
- Depreciation +€1,180
up €1,180 (+80.0%), from €1,475 to €2,655
- Taxes -€846
down €846 (-19.2%), from €4,418 to €3,572
- Financial income +€442
up €442 (+2,207,900%), from €0 to €442
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 | €58,566 | €60,973 | +€2,407 | +4.1% |
| Fixed assets | 21/28 | €6,372 | €7,112 | +€740 | +11.6% |
| Tangible fixed assets | 22/27 | €6,372 | €7,112 | +€740 | +11.6% |
| Plant, machinery and equipment | 23 | €682 | €476 | -€206 | -30.2% |
| Furniture and vehicles | 24 | €5,690 | €6,636 | +€946 | +16.6% |
| Current assets | 29/58 | €52,195 | €53,861 | +€1,666 | +3.2% |
| Amounts receivable within one year | 40/41 | €8,942 | €8,683 | -€259 | -2.9% |
| Trade receivables | 40 | €6,825 | €3,650 | -€3,175 | -46.5% |
| Other amounts receivable | 41 | €2,117 | €5,033 | +€2,916 | +138% |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100% |
| Cash at bank and in hand | 54/58 | €13,252 | €45,178 | +€31,926 | +241% |
| Total equity and liabilities | 10/49 | €58,566 | €60,973 | +€2,407 | +4.1% |
| Equity | 10/15 | €36,769 | €40,669 | +€3,901 | +10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,195 | €21,095 | +€3,900 | +22.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,335 | €19,235 | +€3,900 | +25.4% |
| Profit (loss) carried forward | 14 | €13,373 | €13,374 | +€1 | 0.0% |
| Amounts payable | 17/49 | €21,798 | €20,304 | -€1,494 | -6.9% |
| Amounts payable within one year | 42/48 | €21,798 | €20,304 | -€1,494 | -6.9% |
| Trade debts | 44 | €1,028 | €1,122 | +€93 | +9.1% |
| Suppliers | 440/4 | €1,028 | €1,122 | +€93 | +9.1% |
| Taxes, remuneration and social security | 45 | €2,539 | €2,371 | -€167 | -6.6% |
| Taxes | 450/3 | €2,539 | €2,371 | -€167 | -6.6% |
| Other amounts payable | 47/48 | €18,231 | €16,811 | -€1,420 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,475 | €2,655 | +€1,180 | +80.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €11,702 | €10,086 | -€1,616 | -13.8% |
| Operating profit (loss) | 9901 | €9,839 | €7,031 | -€2,809 | -28.5% |
| Financial income | 75/76B | €0 | €442 | +€442 | +2,207,900% |
| Recurring financial income | 75 | €0 | €442 | +€442 | +2,207,900% |
| Financial charges | 65/66B | €70 | €0 | -€69 | -100.0% |
| Recurring financial charges | 65 | €70 | €0 | -€69 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €9,770 | €7,472 | -€2,298 | -23.5% |
| Income taxes | 67/77 | €4,418 | €3,572 | -€846 | -19.2% |
| Profit (loss) for the period | 9904 | €5,352 | €3,901 | -€1,451 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,352 | €3,901 | -€1,451 | -27.1% |
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 26 October 2026 via checked.be.