Align-IT Consultancy: 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-IT Consultancy
Largest movements
- Receivables within one year +€47,041
up €47,041 (+41.1%), from €114,593 to €161,633
of which Trade receivables: +€43,649
- Cash -€43,032
down €43,032 (-29.8%), from €144,487 to €101,455
mainly Other debts (-€121,191) and Tax, wage and social debts (-€75,727)
- Tangible fixed assets -€32,657
down €32,657 (-30.7%), from €106,218 to €73,561
of which Furniture and vehicles: -€18,234
- Deferred charges and accrued income -€4,599
down €4,599 (-100.0%), from €4,599 to €0
- Reserves +€131,496
up €131,496 (+375.7%), from €35,000 to €166,496
- Other debts -€121,191
down €121,191 (-84.9%), from €142,685 to €21,494
- Tax, wage and social debts -€75,727
down €75,727 (-57.3%), from €132,270 to €56,543
- Trade debts +€41,942
up €41,942 (+2699.2%), from €1,554 to €43,496
- Debts after one year -€18,949
down €18,949 (-54.7%), from €34,624 to €15,675
- Gross operating margin -€165,162
down €165,162 (-42.7%), from €386,439 to €221,278
- Taxes -€42,016
down €42,016 (-48.2%), from €87,164 to €45,147
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 | €385,272 | €352,024 | -€33,248 | -8.6% |
| Fixed assets | 21/28 | €121,593 | €88,936 | -€32,657 | -26.9% |
| Tangible fixed assets | 22/27 | €106,218 | €73,561 | -€32,657 | -30.7% |
| Plant, machinery and equipment | 23 | €6,250 | €4,801 | -€1,449 | -23.2% |
| Furniture and vehicles | 24 | €48,623 | €30,390 | -€18,234 | -37.5% |
| Other tangible fixed assets | 26 | €51,345 | €38,371 | -€12,975 | -25.3% |
| Financial fixed assets | 28 | €15,375 | €15,375 | = | 0.0% |
| Current assets | 29/58 | €263,679 | €263,088 | -€591 | -0.2% |
| Amounts receivable within one year | 40/41 | €114,593 | €161,633 | +€47,041 | +41.1% |
| Trade receivables | 40 | €113,131 | €156,781 | +€43,649 | +38.6% |
| Other amounts receivable | 41 | €1,461 | €4,853 | +€3,391 | +232.1% |
| Cash at bank and in hand | 54/58 | €144,487 | €101,455 | -€43,032 | -29.8% |
| Deferred charges and accrued income | 490/1 | €4,599 | €0 | -€4,599 | -100.0% |
| Total equity and liabilities | 10/49 | €385,272 | €352,024 | -€33,248 | -8.6% |
| Equity | 10/15 | €35,000 | €166,496 | +€131,496 | +375.7% |
| Reserves | 13 | €35,000 | €166,496 | +€131,496 | +375.7% |
| Distributable reserves | 133 | €35,000 | €166,496 | +€131,496 | +375.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €350,272 | €185,529 | -€164,744 | -47.0% |
| Amounts payable after more than one year | 17 | €34,624 | €15,675 | -€18,949 | -54.7% |
| Financial debts | 170/4 | €34,624 | €15,675 | -€18,949 | -54.7% |
| Amounts payable within one year | 42/48 | €315,261 | €169,854 | -€145,407 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €18,443 | €18,949 | +€506 | +2.7% |
| Financial debts | 43 | €20,309 | €29,372 | +€9,063 | +44.6% |
| Credit institutions | 430/8 | €20,309 | €29,372 | +€9,063 | +44.6% |
| Trade debts | 44 | €1,554 | €43,496 | +€41,942 | +2699.2% |
| Suppliers | 440/4 | €1,554 | €43,496 | +€41,942 | +2699.2% |
| Taxes, remuneration and social security | 45 | €132,270 | €56,543 | -€75,727 | -57.3% |
| Taxes | 450/3 | €132,270 | €56,543 | -€75,727 | -57.3% |
| Other amounts payable | 47/48 | €142,685 | €21,494 | -€121,191 | -84.9% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,164 | €36,244 | -€920 | -2.5% |
| Other operating charges | 640/8 | €1,392 | €2,122 | +€730 | +52.5% |
| Gross operating margin | 9900 | €386,439 | €221,278 | -€165,162 | -42.7% |
| Operating profit (loss) | 9901 | €347,883 | €182,911 | -€164,972 | -47.4% |
| Financial income | 75/76B | €0 | €23 | +€23 | +225100.0% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +225100.0% |
| Financial charges | 65/66B | €8,280 | €6,291 | -€1,989 | -24.0% |
| Recurring financial charges | 65 | €8,280 | €6,291 | -€1,989 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €339,603 | €176,643 | -€162,960 | -48.0% |
| Income taxes | 67/77 | €87,164 | €45,147 | -€42,016 | -48.2% |
| Profit (loss) for the period | 9904 | €252,439 | €131,496 | -€120,943 | -47.9% |
| Profit (loss) for the period to be appropriated | 9905 | €252,439 | €131,496 | -€120,943 | -47.9% |
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 30 September 2026 via checked.be.