ALIT: 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.
ALIT
Largest movements
- Receivables within one year -€18,980
down €18,980 (-11.6%), from €163,370 to €144,390
of which Other amounts receivable: -€53,400
- Cash +€12,380
up €12,380 (+38.0%), from €32,537 to €44,917
mainly Trade debts (+€51,528) and Receivables within one year (+€18,980)
- Profit (loss) carried forward -€60,862
down €60,862 (-43.4%), from -€140,144 to -€201,006
- Trade debts +€51,528
up €51,528 (+260%), from €19,832 to €71,360
- Tax, wage and social debts +€2,750
up €2,750, from €0 to €2,750
of which Remuneration and social security: +€2,541
- Gross operating margin +€10,676
up €10,676 (+16.4%), from -€65,013 to -€54,336
- Staff costs -€5,472
down €5,472 (-38.1%), from €14,371 to €8,899
- Financial income -€2,187
down €2,187 (-46.9%), from €4,662 to €2,475
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 | €199,688 | €193,104 | -€6,584 | -3.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €199,688 | €193,104 | -€6,584 | -3.3% |
| Amounts receivable within one year | 40/41 | €163,370 | €144,390 | -€18,980 | -11.6% |
| Trade receivables | 40 | - | €34,420 | +€34,420 | |
| Other amounts receivable | 41 | €163,370 | €109,970 | -€53,400 | -32.7% |
| Cash at bank and in hand | 54/58 | €32,537 | €44,917 | +€12,380 | +38.0% |
| Deferred charges and accrued income | 490/1 | €3,781 | €3,797 | +€16 | +0.4% |
| Total equity and liabilities | 10/49 | €199,688 | €193,104 | -€6,584 | -3.3% |
| Equity | 10/15 | €179,856 | €118,994 | -€60,862 | -33.8% |
| Contributions | 10/11 | €320,000 | €320,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,144 | -€201,006 | -€60,862 | -43.4% |
| Amounts payable | 17/49 | €19,832 | €74,110 | +€54,278 | +274% |
| Amounts payable within one year | 42/48 | €19,832 | €74,110 | +€54,278 | +274% |
| Trade debts | 44 | €19,832 | €71,360 | +€51,528 | +260% |
| Suppliers | 440/4 | €19,832 | €71,360 | +€51,528 | +260% |
| Taxes, remuneration and social security | 45 | €0 | €2,750 | +€2,750 | |
| Taxes | 450/3 | €0 | €209 | +€209 | |
| Remuneration and social security | 454/9 | €0 | €2,541 | +€2,541 | |
| Remuneration, social security and pensions | 62 | €14,371 | €8,899 | -€5,472 | -38.1% |
| Gross operating margin | 9900 | -€65,013 | -€54,336 | +€10,676 | +16.4% |
| Operating profit (loss) | 9901 | -€79,383 | -€63,235 | +€16,148 | +20.3% |
| Financial income | 75/76B | €4,662 | €2,475 | -€2,187 | -46.9% |
| Recurring financial income | 75 | €4,662 | €2,475 | -€2,187 | -46.9% |
| Financial charges | 65/66B | €100 | €102 | +€2 | +1.9% |
| Recurring financial charges | 65 | €100 | €102 | +€2 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€74,822 | -€60,862 | +€13,959 | +18.7% |
| Income taxes | 67/77 | €3 | €0 | -€3 | -100% |
| Profit (loss) for the period | 9904 | -€74,825 | -€60,862 | +€13,963 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€74,825 | -€60,862 | +€13,963 | +18.7% |
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 20 October 2026 via checked.be.