Ali-Cel Bouw: 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.
Ali-Cel Bouw
Largest movements
- Receivables within one year +€45,069
up €45,069 (+33.3%), from €135,247 to €180,316
of which Trade receivables: +€44,911
- Cash -€9,768
down €9,768 (-60.0%), from €16,282 to €6,514
mainly Receivables within one year (-€45,069) and Trade debts (-€25,173)
- Advances received +€63,828
new in 2025: €63,828
- Trade debts -€25,173
down €25,173 (-58.1%), from €43,337 to €18,164
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts +€6,542
up €6,542 (+705%), from €928 to €7,470
- Purchases and services +€9,692
up €9,692 (+8.5%), from €113,765 to €123,457
- Taxes +€8,500
up €8,500 (+373%), from €2,281 to €10,781
- Financial charges +€8,352
up €8,352 (+592%), from €1,410 to €9,762
- Gross operating margin -€7,987
down €7,987 (-8.9%), from €89,962 to €81,976
- Staff costs -€7,333
down €7,333 (-11.8%), from €62,015 to €54,682
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 | €153,032 | €189,418 | +€36,386 | +23.8% |
| Fixed assets | 21/28 | €1,503 | €752 | -€752 | -50.0% |
| Tangible fixed assets | 22/27 | €1,503 | €752 | -€752 | -50.0% |
| Furniture and vehicles | 24 | €1,503 | €752 | -€752 | -50.0% |
| Current assets | 29/58 | €151,528 | €188,666 | +€37,138 | +24.5% |
| Amounts receivable within one year | 40/41 | €135,247 | €180,316 | +€45,069 | +33.3% |
| Trade receivables | 40 | €59,272 | €104,183 | +€44,911 | +75.8% |
| Other amounts receivable | 41 | €75,975 | €76,132 | +€158 | +0.2% |
| Cash at bank and in hand | 54/58 | €16,282 | €6,514 | -€9,768 | -60.0% |
| Deferred charges and accrued income | 490/1 | - | €1,837 | +€1,837 | |
| Total equity and liabilities | 10/49 | €153,032 | €189,418 | +€36,386 | +23.8% |
| Equity | 10/15 | €98,767 | €99,956 | +€1,189 | +1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,507 | €85,696 | +€1,189 | +1.4% |
| Amounts payable | 17/49 | €54,265 | €89,462 | +€35,197 | +64.9% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €44,265 | €89,462 | +€45,197 | +102% |
| Trade debts | 44 | €43,337 | €18,164 | -€25,173 | -58.1% |
| Suppliers | 440/4 | €43,337 | €18,164 | -€25,173 | -58.1% |
| Advances received on contracts in progress | 46 | - | €63,828 | +€63,828 | |
| Taxes, remuneration and social security | 45 | €928 | €7,470 | +€6,542 | +705% |
| Remuneration and social security | 454/9 | €928 | €7,470 | +€6,542 | +705% |
| Goods, raw materials, services and sundry goods | 60/61 | €113,765 | €123,457 | +€9,692 | +8.5% |
| Remuneration, social security and pensions | 62 | €62,015 | €54,682 | -€7,333 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €752 | €752 | = | 0.0% |
| Other operating charges | 640/8 | €3,421 | €4,810 | +€1,390 | +40.6% |
| Gross operating margin | 9900 | €89,962 | €81,976 | -€7,987 | -8.9% |
| Operating profit (loss) | 9901 | €23,776 | €21,732 | -€2,043 | -8.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,410 | €9,762 | +€8,352 | +592% |
| Recurring financial charges | 65 | €1,410 | €9,762 | +€8,352 | +592% |
| Profit (loss) for the period before taxes | 9903 | €22,366 | €11,970 | -€10,396 | -46.5% |
| Income taxes | 67/77 | €2,281 | €10,781 | +€8,500 | +373% |
| Profit (loss) for the period | 9904 | €20,085 | €1,189 | -€18,896 | -94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,085 | €1,189 | -€18,896 | -94.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.