ALINE AGNEESSENS: 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 AGNEESSENS
Largest movements
- Receivables within one year +€92,980
up €92,980 (+94.6%), from €98,286 to €191,266
- Cash -€46,921
down €46,921 (-38.4%), from €122,335 to €75,414
mainly Receivables within one year (-€92,980) and Trade debts (-€7,136)
- Tangible fixed assets -€15,005
down €15,005 (-26.5%), from €56,658 to €41,653
of which Furniture and vehicles: -€13,574
- Reserves +€43,541
up €43,541 (+28.1%), from €154,738 to €198,279
of which Distributable reserves: +€43,541
- Trade debts -€7,136
down €7,136 (-65.1%), from €10,967 to €3,831
- Other debts -€4,478
down €4,478 (-49.5%), from €9,038 to €4,560
- Gross operating margin -€9,268
down €9,268 (-10.8%), from €85,673 to €76,405
- Taxes -€5,777
down €5,777 (-25.3%), from €22,797 to €17,020
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 | €302,385 | €333,441 | +€31,056 | +10.3% |
| Fixed assets | 21/28 | €81,658 | €66,653 | -€15,005 | -18.4% |
| Tangible fixed assets | 22/27 | €56,658 | €41,653 | -€15,005 | -26.5% |
| Land and buildings | 22 | €2,580 | €2,382 | -€198 | -7.7% |
| Plant, machinery and equipment | 23 | €913 | €580 | -€333 | -36.5% |
| Furniture and vehicles | 24 | €45,866 | €32,292 | -€13,574 | -29.6% |
| Other tangible fixed assets | 26 | €7,299 | €6,399 | -€900 | -12.3% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €220,727 | €266,788 | +€46,061 | +20.9% |
| Amounts receivable within one year | 40/41 | €98,286 | €191,266 | +€92,980 | +94.6% |
| Other amounts receivable | 41 | €98,286 | €191,266 | +€92,980 | +94.6% |
| Cash at bank and in hand | 54/58 | €122,335 | €75,414 | -€46,921 | -38.4% |
| Deferred charges and accrued income | 490/1 | €106 | €108 | +€2 | +1.9% |
| Total equity and liabilities | 10/49 | €302,385 | €333,441 | +€31,056 | +10.3% |
| Equity | 10/15 | €278,712 | €322,253 | +€43,541 | +15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €154,738 | €198,279 | +€43,541 | +28.1% |
| Non-distributable reserves | 130/1 | €1,255 | €1,255 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,255 | €1,255 | = | 0.0% |
| Distributable reserves | 133 | €153,483 | €197,024 | +€43,541 | +28.4% |
| Profit (loss) carried forward | 14 | €111,574 | €111,574 | = | 0.0% |
| Amounts payable | 17/49 | €23,673 | €11,188 | -€12,485 | -52.7% |
| Amounts payable within one year | 42/48 | €23,673 | €11,188 | -€12,485 | -52.7% |
| Trade debts | 44 | €10,967 | €3,831 | -€7,136 | -65.1% |
| Suppliers | 440/4 | €10,967 | €3,831 | -€7,136 | -65.1% |
| Taxes, remuneration and social security | 45 | €3,668 | €2,797 | -€871 | -23.7% |
| Taxes | 450/3 | €3,668 | €2,797 | -€871 | -23.7% |
| Other amounts payable | 47/48 | €9,038 | €4,560 | -€4,478 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,172 | €15,005 | -€167 | -1.1% |
| Other operating charges | 640/8 | €778 | €1,016 | +€238 | +30.6% |
| Gross operating margin | 9900 | €85,673 | €76,405 | -€9,268 | -10.8% |
| Operating profit (loss) | 9901 | €69,723 | €60,384 | -€9,339 | -13.4% |
| Financial income | 75/76B | €345 | €223 | -€122 | -35.4% |
| Recurring financial income | 75 | €345 | €223 | -€122 | -35.4% |
| Financial charges | 65/66B | €43 | €45 | +€2 | +4.7% |
| Recurring financial charges | 65 | €43 | €45 | +€2 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €70,025 | €60,562 | -€9,463 | -13.5% |
| Income taxes | 67/77 | €22,797 | €17,020 | -€5,777 | -25.3% |
| Profit (loss) for the period | 9904 | €47,228 | €43,542 | -€3,686 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,228 | €43,542 | -€3,686 | -7.8% |
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 29 October 2026 via checked.be.