ALIGN ADVISORY: what changed
Two fiscal 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.
ALIGN ADVISORY
Largest movements
- Receivables within one year +€90,662
up €90,662 (+21.8%), from €415,626 to €506,288
of which Trade receivables: +€47,450
- Cash +€6,883
up €6,883 (+571.8%), from €1,204 to €8,087
mainly Other debts (+€219,319) and Net result for the year (+€147,210)
- Other debts +€219,319
up €219,319 (+217.5%), from €100,846 to €320,165
- Profit (loss) carried forward -€172,955
no longer reported in 2025 (was €172,955)
- Tax, wage and social debts +€30,086
up €30,086 (+25.8%), from €116,829 to €146,915
- Trade debts +€21,095
up €21,095 (+105.5%), from €20,000 to €41,095
- Financial income -€46,947
down €46,947 (-92.2%), from €50,921 to €3,974
- Taxes -€10,905
down €10,905 (-16.9%), from €64,493 to €53,588
- Financial charges -€10,863
down €10,863 (-87.2%), from €12,456 to €1,594
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 | €416,830 | €514,375 | +€97,545 | +23.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €416,830 | €514,375 | +€97,545 | +23.4% |
| Amounts receivable within one year | 40/41 | €415,626 | €506,288 | +€90,662 | +21.8% |
| Trade receivables | 40 | €220,000 | €267,450 | +€47,450 | +21.6% |
| Other amounts receivable | 41 | €195,626 | €238,838 | +€43,212 | +22.1% |
| Cash at bank and in hand | 54/58 | €1,204 | €8,087 | +€6,883 | +571.8% |
| Total equity and liabilities | 10/49 | €416,830 | €514,375 | +€97,545 | +23.4% |
| Equity | 10/15 | €179,155 | €6,200 | -€172,955 | -96.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,955 | - | -€172,955 | |
| Amounts payable | 17/49 | €237,675 | €508,175 | +€270,500 | +113.8% |
| Amounts payable within one year | 42/48 | €237,675 | €508,175 | +€270,500 | +113.8% |
| Trade debts | 44 | €20,000 | €41,095 | +€21,095 | +105.5% |
| Suppliers | 440/4 | €20,000 | €41,095 | +€21,095 | +105.5% |
| Taxes, remuneration and social security | 45 | €116,829 | €146,915 | +€30,086 | +25.8% |
| Taxes | 450/3 | €116,829 | €146,915 | +€30,086 | +25.8% |
| Other amounts payable | 47/48 | €100,846 | €320,165 | +€219,319 | +217.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €198,594 | €198,818 | +€224 | +0.1% |
| Operating profit (loss) | 9901 | €198,207 | €198,418 | +€211 | +0.1% |
| Financial income | 75/76B | €50,921 | €3,974 | -€46,947 | -92.2% |
| Recurring financial income | 75 | €50,921 | €3,974 | -€46,947 | -92.2% |
| Financial charges | 65/66B | €12,456 | €1,594 | -€10,863 | -87.2% |
| Recurring financial charges | 65 | €12,456 | €1,594 | -€10,863 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | €236,672 | €200,798 | -€35,873 | -15.2% |
| Income taxes | 67/77 | €64,493 | €53,588 | -€10,905 | -16.9% |
| Profit (loss) for the period | 9904 | €172,179 | €147,210 | -€24,968 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €172,179 | €147,210 | -€24,968 | -14.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.