ALINE COMPS AVOCAT: 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 COMPS AVOCAT
Largest movements
- Tangible fixed assets -€9,608
down €9,608 (-18.5%), from €51,915 to €42,307
of which Land and buildings: -€7,948
- Cash -€4,952
down €4,952 (-25.3%), from €19,589 to €14,637
mainly Contributions, distributions and other (-€25,841) and Tax, wage and social debts (-€5,550)
- Receivables within one year +€3,188
up €3,188 (+17.0%), from €18,701 to €21,889
of which Other amounts receivable: +€4,751
- Other debts +€10,000
new in 2025: €10,000
- Profit (loss) carried forward -€6,941
no longer reported in 2025 (was €6,941)
- Reserves -€6,786
down €6,786 (-13.7%), from €49,573 to €42,787
- Tax, wage and social debts -€5,550
down €5,550 (-63.9%), from €8,681 to €3,132
- Trade debts +€4,822
up €4,822 (+123%), from €3,911 to €8,732
- Gross operating margin -€15,091
down €15,091 (-32.6%), from €46,315 to €31,223
- Taxes -€2,565
down €2,565 (-24.7%), from €10,372 to €7,808
- Other operating charges -€1,916
down €1,916 (-59.4%), from €3,227 to €1,310
- Financial charges -€501
down €501 (-22.9%), from €2,187 to €1,685
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 | €90,366 | €79,636 | -€10,730 | -11.9% |
| Fixed assets | 21/28 | €51,915 | €42,307 | -€9,608 | -18.5% |
| Tangible fixed assets | 22/27 | €51,915 | €42,307 | -€9,608 | -18.5% |
| Land and buildings | 22 | €46,732 | €38,784 | -€7,948 | -17.0% |
| Furniture and vehicles | 24 | €5,183 | €3,523 | -€1,660 | -32.0% |
| Current assets | 29/58 | €38,451 | €37,329 | -€1,122 | -2.9% |
| Amounts receivable within one year | 40/41 | €18,701 | €21,889 | +€3,188 | +17.0% |
| Trade receivables | 40 | €1,802 | €239 | -€1,563 | -86.7% |
| Other amounts receivable | 41 | €16,899 | €21,650 | +€4,751 | +28.1% |
| Cash at bank and in hand | 54/58 | €19,589 | €14,637 | -€4,952 | -25.3% |
| Deferred charges and accrued income | 490/1 | €160 | €802 | +€642 | +401% |
| Total equity and liabilities | 10/49 | €90,366 | €79,636 | -€10,730 | -11.9% |
| Equity | 10/15 | €62,763 | €49,037 | -€13,726 | -21.9% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €49,573 | €42,787 | -€6,786 | -13.7% |
| Distributable reserves | 133 | €49,573 | €42,787 | -€6,786 | -13.7% |
| Profit (loss) carried forward | 14 | €6,941 | - | -€6,941 | |
| Amounts payable | 17/49 | €27,602 | €30,599 | +€2,997 | +10.9% |
| Amounts payable after more than one year | 17 | €4,094 | - | -€4,094 | |
| Financial debts | 170/4 | €4,094 | - | -€4,094 | |
| Amounts payable within one year | 42/48 | €23,508 | €30,599 | +€7,091 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €10,916 | €8,735 | -€2,182 | -20.0% |
| Trade debts | 44 | €3,911 | €8,732 | +€4,822 | +123% |
| Suppliers | 440/4 | €3,911 | €8,732 | +€4,822 | +123% |
| Taxes, remuneration and social security | 45 | €8,681 | €3,132 | -€5,550 | -63.9% |
| Taxes | 450/3 | €8,681 | €3,132 | -€5,550 | -63.9% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,368 | €9,608 | +€240 | +2.6% |
| Other operating charges | 640/8 | €3,227 | €1,310 | -€1,916 | -59.4% |
| Gross operating margin | 9900 | €46,315 | €31,223 | -€15,091 | -32.6% |
| Operating profit (loss) | 9901 | €33,721 | €20,306 | -€13,415 | -39.8% |
| Financial income | 75/76B | €1,062 | €1,302 | +€240 | +22.6% |
| Recurring financial income | 75 | €1,062 | €1,302 | +€240 | +22.6% |
| Financial charges | 65/66B | €2,187 | €1,685 | -€501 | -22.9% |
| Recurring financial charges | 65 | €2,187 | €1,685 | -€501 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €32,596 | €19,922 | -€12,674 | -38.9% |
| Income taxes | 67/77 | €10,372 | €7,808 | -€2,565 | -24.7% |
| Profit (loss) for the period | 9904 | €22,223 | €12,114 | -€10,109 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,223 | €12,114 | -€10,109 | -45.5% |
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.