AListHR: 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.
AListHR
Largest movements
- Cash +€81,539
up €81,539 (+79.1%), from €103,058 to €184,597
mainly Net result for the year (+€111,801) and Tax, wage and social debts (+€35,434)
- Receivables after one year +€80,000
new in 2025: €80,000
- Receivables within one year -€14,550
down €14,550 (-85.1%), from €17,091 to €2,541
- Tangible fixed assets +€3,850
up €3,850 (+29.3%), from €13,159 to €17,009
of which Furniture and vehicles: +€1,990
- Profit (loss) carried forward +€111,801
up €111,801 (+115.8%), from €96,555 to €208,356
- Tax, wage and social debts +€35,434
up €35,434 (+99.5%), from €35,614 to €71,048
- Gross operating margin +€20,707
up €20,707 (+16.4%), from €126,103 to €146,810
- Taxes +€6,736
up €6,736 (+25.3%), from €26,664 to €33,399
- Financial income +€2,360
up €2,360 (+2843.6%), from €83 to €2,443
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 | €134,873 | €284,147 | +€149,274 | +110.7% |
| Fixed assets | 21/28 | €13,159 | €17,009 | +€3,850 | +29.3% |
| Tangible fixed assets | 22/27 | €13,159 | €17,009 | +€3,850 | +29.3% |
| Plant, machinery and equipment | 23 | €4,727 | €6,587 | +€1,860 | +39.3% |
| Furniture and vehicles | 24 | €8,432 | €10,422 | +€1,990 | +23.6% |
| Current assets | 29/58 | €121,714 | €267,138 | +€145,424 | +119.5% |
| Amounts receivable after more than one year | 29 | - | €80,000 | +€80,000 | |
| Other amounts receivable | 291 | - | €80,000 | +€80,000 | |
| Amounts receivable within one year | 40/41 | €17,091 | €2,541 | -€14,550 | -85.1% |
| Trade receivables | 40 | €17,091 | €2,541 | -€14,550 | -85.1% |
| Cash at bank and in hand | 54/58 | €103,058 | €184,597 | +€81,539 | +79.1% |
| Deferred charges and accrued income | 490/1 | €1,565 | €0 | -€1,565 | -100.0% |
| Total equity and liabilities | 10/49 | €134,873 | €284,147 | +€149,274 | +110.7% |
| Equity | 10/15 | €98,555 | €210,356 | +€111,801 | +113.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,555 | €208,356 | +€111,801 | +115.8% |
| Amounts payable | 17/49 | €36,317 | €73,791 | +€37,473 | +103.2% |
| Amounts payable within one year | 42/48 | €36,317 | €73,791 | +€37,473 | +103.2% |
| Trade debts | 44 | €703 | €2,152 | +€1,449 | +206.0% |
| Suppliers | 440/4 | €703 | €2,152 | +€1,449 | +206.0% |
| Taxes, remuneration and social security | 45 | €35,614 | €71,048 | +€35,434 | +99.5% |
| Taxes | 450/3 | €35,614 | €71,048 | +€35,434 | +99.5% |
| Other amounts payable | 47/48 | - | €590 | +€590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343 | €2,332 | +€988 | +73.6% |
| Gross operating margin | 9900 | €126,103 | €146,810 | +€20,707 | +16.4% |
| Operating profit (loss) | 9901 | €124,760 | €144,478 | +€19,718 | +15.8% |
| Financial income | 75/76B | €83 | €2,443 | +€2,360 | +2843.6% |
| Recurring financial income | 75 | €83 | €2,443 | +€2,360 | +2843.6% |
| Financial charges | 65/66B | €1,624 | €1,721 | +€97 | +6.0% |
| Recurring financial charges | 65 | €1,624 | €1,721 | +€97 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €123,219 | €145,200 | +€21,981 | +17.8% |
| Income taxes | 67/77 | €26,664 | €33,399 | +€6,736 | +25.3% |
| Profit (loss) for the period | 9904 | €96,555 | €111,801 | +€15,245 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €96,555 | €111,801 | +€15,245 | +15.8% |
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 5 October 2026 via checked.be.