ALINE ET JEROME TRAINING: 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 ET JEROME TRAINING
Largest movements
- Cash +€420
up €420 (+107%), from €392 to €812
mainly Net result for the year (+€10,533) and Other debts (+€1,903)
- Receivables within one year +€152
new in 2025: €152
- Provisions -€12,526
down €12,526 (-25.0%), from €50,105 to €37,579
- Profit (loss) carried forward +€10,533
up €10,533 (+16.7%), from -€63,018 to -€52,485
- Other debts +€1,903
up €1,903 (+133%), from €1,427 to €3,330
- Trade debts +€662
up €662 (+9.6%), from €6,878 to €7,540
- Provisions -€62,631
down €62,631, from €50,105 to -€12,526
- Gross operating margin +€10,922
up €10,922 (+84.7%), from -€12,888 to -€1,966
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 | €392 | €964 | +€572 | +146% |
| Current assets | 29/58 | €392 | €964 | +€572 | +146% |
| Amounts receivable within one year | 40/41 | - | €152 | +€152 | |
| Other amounts receivable | 41 | - | €152 | +€152 | |
| Cash at bank and in hand | 54/58 | €392 | €812 | +€420 | +107% |
| Total equity and liabilities | 10/49 | €392 | €964 | +€572 | +146% |
| Equity | 10/15 | -€58,018 | -€47,485 | +€10,533 | +18.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,018 | -€52,485 | +€10,533 | +16.7% |
| Provisions and deferred taxes | 16 | €50,105 | €37,579 | -€12,526 | -25.0% |
| Provisions for liabilities and charges | 160/5 | €50,105 | €37,579 | -€12,526 | -25.0% |
| Other liabilities and charges | 164/5 | €50,105 | €37,579 | -€12,526 | -25.0% |
| Amounts payable | 17/49 | €8,305 | €10,870 | +€2,565 | +30.9% |
| Amounts payable within one year | 42/48 | €8,305 | €10,870 | +€2,565 | +30.9% |
| Trade debts | 44 | €6,878 | €7,540 | +€662 | +9.6% |
| Suppliers | 440/4 | €6,878 | €7,540 | +€662 | +9.6% |
| Other amounts payable | 47/48 | €1,427 | €3,330 | +€1,903 | +133% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €50,105 | -€12,526 | -€62,631 | |
| Gross operating margin | 9900 | -€12,888 | -€1,966 | +€10,922 | +84.7% |
| Operating profit (loss) | 9901 | -€62,993 | €10,560 | +€73,553 | |
| Financial charges | 65/66B | €25 | €27 | +€2 | +8.0% |
| Recurring financial charges | 65 | €25 | €27 | +€2 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€63,018 | €10,533 | +€73,551 | |
| Profit (loss) for the period | 9904 | -€63,018 | €10,533 | +€73,551 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,018 | €10,533 | +€73,551 |
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 19 October 2026 via checked.be.