ALN.Interpret: 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.
ALN.Interpret
Largest movements
- Receivables within one year -€3,282
down €3,282 (-32.2%), from €10,205 to €6,923
- Cash -€1,584
down €1,584 (-4.8%), from €32,867 to €31,284
mainly Net result for the year (-€4,581) and Trade debts (-€1,516)
- Tangible fixed assets -€949
down €949 (-70.5%), from €1,345 to €396
- Deferred charges and accrued income -€510
down €510 (-71.7%), from €711 to €201
- Profit (loss) carried forward -€4,581
down €4,581 (-197.4%), from -€2,321 to -€6,902
- Trade debts -€1,516
down €1,516 (-84.1%), from €1,802 to €287
- Other debts -€683
down €683 (-12.1%), from €5,625 to €4,942
- Tax, wage and social debts +€455
up €455 (+62.3%), from €732 to €1,187
- Gross operating margin +€2,856
up €2,856 (+47.9%), from -€5,965 to -€3,109
- Financial income +€279
up €279 (+996.3%), from €28 to €307
- Depreciation -€216
down €216 (-18.5%), from €1,165 to €949
- Other operating charges +€165
up €165 (+42.7%), from €387 to €553
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 | €45,129 | €38,804 | -€6,324 | -14.0% |
| Fixed assets | 21/28 | €1,345 | €396 | -€949 | -70.5% |
| Tangible fixed assets | 22/27 | €1,345 | €396 | -€949 | -70.5% |
| Plant, machinery and equipment | 23 | €1,345 | €396 | -€949 | -70.5% |
| Current assets | 29/58 | €43,783 | €38,408 | -€5,375 | -12.3% |
| Amounts receivable within one year | 40/41 | €10,205 | €6,923 | -€3,282 | -32.2% |
| Trade receivables | 40 | €10,205 | €6,923 | -€3,282 | -32.2% |
| Cash at bank and in hand | 54/58 | €32,867 | €31,284 | -€1,584 | -4.8% |
| Deferred charges and accrued income | 490/1 | €711 | €201 | -€510 | -71.7% |
| Total equity and liabilities | 10/49 | €45,129 | €38,804 | -€6,324 | -14.0% |
| Equity | 10/15 | €36,970 | €32,389 | -€4,581 | -12.4% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €39,291 | €39,291 | = | 0.0% |
| Distributable reserves | 133 | €39,291 | €39,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,321 | -€6,902 | -€4,581 | -197.4% |
| Amounts payable | 17/49 | €8,158 | €6,415 | -€1,743 | -21.4% |
| Amounts payable within one year | 42/48 | €8,158 | €6,415 | -€1,743 | -21.4% |
| Trade debts | 44 | €1,802 | €287 | -€1,516 | -84.1% |
| Suppliers | 440/4 | €1,802 | €287 | -€1,516 | -84.1% |
| Taxes, remuneration and social security | 45 | €732 | €1,187 | +€455 | +62.3% |
| Taxes | 450/3 | €732 | €1,187 | +€455 | +62.3% |
| Other amounts payable | 47/48 | €5,625 | €4,942 | -€683 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,165 | €949 | -€216 | -18.5% |
| Other operating charges | 640/8 | €387 | €553 | +€165 | +42.7% |
| Gross operating margin | 9900 | -€5,965 | -€3,109 | +€2,856 | +47.9% |
| Operating profit (loss) | 9901 | -€7,517 | -€4,611 | +€2,906 | +38.7% |
| Financial income | 75/76B | €28 | €307 | +€279 | +996.3% |
| Recurring financial income | 75 | €28 | €307 | +€279 | +996.3% |
| Financial charges | 65/66B | €84 | €139 | +€56 | +66.4% |
| Recurring financial charges | 65 | €84 | €139 | +€56 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,572 | -€4,443 | +€3,130 | +41.3% |
| Income taxes | 67/77 | €139 | €139 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€7,711 | -€4,581 | +€3,130 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,711 | -€4,581 | +€3,130 | +40.6% |
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 8 October 2026 via checked.be.