ALINE MAGAIN: 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.
ALINE MAGAIN
Largest movements
- Cash +€14,656
up €14,656 (+1377.3%), from €1,064 to €15,720
mainly Net result for the year (+€25,959) and Tax, wage and social debts (+€7,158)
- Receivables within one year +€14,203
up €14,203 (+26.4%), from €53,709 to €67,913
of which Other amounts receivable: +€14,501
- Tangible fixed assets +€3,844
up €3,844 (+950.9%), from €404 to €4,248
of which Furniture and vehicles: +€2,368
- Profit (loss) carried forward +€25,959
up €25,959 (+102.3%), from €25,369 to €51,328
- Tax, wage and social debts +€7,158
up €7,158 (+46.9%), from €15,265 to €22,423
- Financial income +€1,132
up €1,132 (+62.6%), from €1,808 to €2,939
- Taxes +€727
up €727 (+6.8%), from €10,673 to €11,400
- Depreciation +€685
up €685 (+104.1%), from €658 to €1,343
- Other operating charges -€381
down €381 (-55.9%), from €682 to €301
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 | €55,177 | €87,881 | +€32,703 | +59.3% |
| Fixed assets | 21/28 | €404 | €4,248 | +€3,844 | +950.9% |
| Tangible fixed assets | 22/27 | €404 | €4,248 | +€3,844 | +950.9% |
| Plant, machinery and equipment | 23 | - | €1,476 | +€1,476 | |
| Furniture and vehicles | 24 | €404 | €2,772 | +€2,368 | +585.8% |
| Current assets | 29/58 | €54,773 | €83,632 | +€28,859 | +52.7% |
| Amounts receivable within one year | 40/41 | €53,709 | €67,913 | +€14,203 | +26.4% |
| Trade receivables | 40 | €7,311 | €7,014 | -€297 | -4.1% |
| Other amounts receivable | 41 | €46,398 | €60,898 | +€14,501 | +31.3% |
| Cash at bank and in hand | 54/58 | €1,064 | €15,720 | +€14,656 | +1377.3% |
| Total equity and liabilities | 10/49 | €55,177 | €87,881 | +€32,703 | +59.3% |
| Equity | 10/15 | €37,369 | €63,328 | +€25,959 | +69.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,369 | €51,328 | +€25,959 | +102.3% |
| Amounts payable | 17/49 | €17,809 | €24,553 | +€6,744 | +37.9% |
| Amounts payable within one year | 42/48 | €17,809 | €24,553 | +€6,744 | +37.9% |
| Trade debts | 44 | €1,685 | €2,130 | +€445 | +26.4% |
| Suppliers | 440/4 | €1,685 | €2,130 | +€445 | +26.4% |
| Taxes, remuneration and social security | 45 | €15,265 | €22,423 | +€7,158 | +46.9% |
| Taxes | 450/3 | €15,265 | €22,423 | +€7,158 | +46.9% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €1,343 | +€685 | +104.1% |
| Other operating charges | 640/8 | €682 | €301 | -€381 | -55.9% |
| Gross operating margin | 9900 | €37,284 | €36,925 | -€360 | -1.0% |
| Operating profit (loss) | 9901 | €35,944 | €35,281 | -€663 | -1.8% |
| Financial income | 75/76B | €1,808 | €2,939 | +€1,132 | +62.6% |
| Recurring financial income | 75 | €1,808 | €2,939 | +€1,132 | +62.6% |
| Financial charges | 65/66B | €1,152 | €861 | -€292 | -25.3% |
| Recurring financial charges | 65 | €1,152 | €861 | -€292 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €36,599 | €37,359 | +€760 | +2.1% |
| Income taxes | 67/77 | €10,673 | €11,400 | +€727 | +6.8% |
| Profit (loss) for the period | 9904 | €25,926 | €25,959 | +€33 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,926 | €25,959 | +€33 | +0.1% |
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 2 October 2026 via checked.be.