ALINE: 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.
ALINE
Largest movements
- Financial fixed assets +€1,000
new in 2025: €1,000
- Receivables within one year +€263
up €263 (+221%), from €119 to €382
- Short-term financial debts +€6,513
up €6,513 (+98.4%), from €6,619 to €13,132
- Profit (loss) carried forward -€5,662
down €5,662 (-4.0%), from -€141,116 to -€146,778
- Trade debts +€248
up €248, from €0 to €248
- Tax, wage and social debts +€226
up €226 (+47.5%), from €476 to €702
- Other debts -€62
down €62 (-0.1%), from €121,739 to €121,678
- Write-downs +€2,659
new in 2025: €2,659
- Gross operating margin +€1,382
up €1,382 (+48.8%), from -€2,829 to -€1,448
- Financial charges +€100
up €100 (+10.7%), from €935 to €1,035
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119 | €1,382 | +€1,263 | +1,061% |
| Fixed assets | 21/28 | - | €1,000 | +€1,000 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €119 | €382 | +€263 | +221% |
| Amounts receivable within one year | 40/41 | €119 | €382 | +€263 | +221% |
| Other amounts receivable | 41 | €119 | €382 | +€263 | +221% |
| Total equity and liabilities | 10/49 | €119 | €1,382 | +€1,263 | +1,061% |
| Equity | 10/15 | -€128,716 | -€134,378 | -€5,662 | -4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,116 | -€146,778 | -€5,662 | -4.0% |
| Amounts payable | 17/49 | €128,835 | €135,760 | +€6,925 | +5.4% |
| Amounts payable within one year | 42/48 | €128,835 | €135,760 | +€6,925 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €6,619 | €13,132 | +€6,513 | +98.4% |
| Credit institutions | 430/8 | €6,619 | €13,132 | +€6,513 | +98.4% |
| Trade debts | 44 | €0 | €248 | +€248 | |
| Suppliers | 440/4 | €0 | €248 | +€248 | |
| Taxes, remuneration and social security | 45 | €476 | €702 | +€226 | +47.5% |
| Taxes | 450/3 | €476 | €702 | +€226 | +47.5% |
| Other amounts payable | 47/48 | €121,739 | €121,678 | -€62 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,659 | +€2,659 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,829 | -€1,448 | +€1,382 | +48.8% |
| Operating profit (loss) | 9901 | -€3,335 | -€4,626 | -€1,292 | -38.7% |
| Financial charges | 65/66B | €935 | €1,035 | +€100 | +10.7% |
| Recurring financial charges | 65 | €935 | €1,035 | +€100 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,270 | -€5,662 | -€1,392 | -32.6% |
| Profit (loss) for the period | 9904 | -€4,270 | -€5,662 | -€1,392 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,270 | -€5,662 | -€1,392 | -32.6% |
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 20 October 2026 via checked.be.