ALN LOCATION VENTE: 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.
ALN LOCATION VENTE
Largest movements
- Stocks and contracts +€143,832
up €143,832 (+49.2%), from €292,441 to €436,273
- Receivables within one year -€84,109
down €84,109 (-39.7%), from €211,635 to €127,526
of which Trade receivables: -€81,886
- Debts after one year -€85,277
down €85,277 (-7.3%), from €1.2m to €1.1m
- Trade debts +€72,889
up €72,889 (+31.6%), from €230,719 to €303,608
of which Suppliers: +€66,498
- Current portion of long-term debt +€54,349
up €54,349 (+16.8%), from €323,425 to €377,773
- Staff costs +€101,229
up €101,229 (+54.9%), from €184,368 to €285,597
- Gross operating margin +€92,329
up €92,329 (+13.1%), from €703,098 to €795,427
- Depreciation +€43,189
up €43,189 (+10.6%), from €405,949 to €449,138
- Financial income +€39,664
up €39,664 (+6,296%), from €630 to €40,294
of which Non-recurring financial income: +€40,278
- Financial charges +€9,940
up €9,940 (+18.5%), from €53,711 to €63,651
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 | €2,497,925 | €2,528,455 | +€30,530 | +1.2% |
| Fixed assets | 21/28 | €1,967,432 | €1,942,174 | -€25,258 | -1.3% |
| Tangible fixed assets | 22/27 | €1,967,247 | €1,941,989 | -€25,258 | -1.3% |
| Land and buildings | 22 | €672,688 | €631,362 | -€41,326 | -6.1% |
| Plant, machinery and equipment | 23 | €159,193 | €144,796 | -€14,397 | -9.0% |
| Furniture and vehicles | 24 | €100,452 | €238,012 | +€137,560 | +137% |
| Leasing and similar rights | 25 | €1,034,914 | €927,819 | -€107,095 | -10.3% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €530,493 | €586,280 | +€55,787 | +10.5% |
| Stocks and contracts in progress | 3 | €292,441 | €436,273 | +€143,832 | +49.2% |
| Stocks | 30/36 | €292,441 | €436,273 | +€143,832 | +49.2% |
| Amounts receivable within one year | 40/41 | €211,635 | €127,526 | -€84,109 | -39.7% |
| Trade receivables | 40 | €209,412 | €127,526 | -€81,886 | -39.1% |
| Other amounts receivable | 41 | €2,223 | - | -€2,223 | |
| Cash at bank and in hand | 54/58 | €21,575 | €17,068 | -€4,507 | -20.9% |
| Deferred charges and accrued income | 490/1 | €4,842 | €5,414 | +€572 | +11.8% |
| Total equity and liabilities | 10/49 | €2,497,925 | €2,528,455 | +€30,530 | +1.2% |
| Equity | 10/15 | €514,118 | €514,919 | +€801 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €493,658 | €494,459 | +€801 | +0.2% |
| Amounts payable | 17/49 | €1,983,807 | €2,013,535 | +€29,728 | +1.5% |
| Amounts payable after more than one year | 17 | €1,169,291 | €1,084,014 | -€85,277 | -7.3% |
| Financial debts | 170/4 | €1,169,291 | €1,084,014 | -€85,277 | -7.3% |
| Amounts payable within one year | 42/48 | €809,715 | €929,521 | +€119,806 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €323,425 | €377,773 | +€54,349 | +16.8% |
| Financial debts | 43 | €70,000 | €70,046 | +€46 | +0.1% |
| Credit institutions | 430/8 | €70,000 | €70,046 | +€46 | +0.1% |
| Trade debts | 44 | €230,719 | €303,608 | +€72,889 | +31.6% |
| Suppliers | 440/4 | €229,094 | €295,592 | +€66,498 | +29.0% |
| Bills of exchange payable | 441 | €1,625 | €8,016 | +€6,391 | +393% |
| Taxes, remuneration and social security | 45 | €63,490 | €64,019 | +€529 | +0.8% |
| Taxes | 450/3 | €21,788 | €27,472 | +€5,684 | +26.1% |
| Remuneration and social security | 454/9 | €41,702 | €36,547 | -€5,154 | -12.4% |
| Other amounts payable | 47/48 | €122,082 | €114,075 | -€8,007 | -6.6% |
| Accrued charges and deferred income | 492/3 | €4,800 | €0 | -€4,800 | -100% |
| Remuneration, social security and pensions | 62 | €184,368 | €285,597 | +€101,229 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €405,949 | €449,138 | +€43,189 | +10.6% |
| Other operating charges | 640/8 | €13,311 | €15,887 | +€2,575 | +19.3% |
| Gross operating margin | 9900 | €703,098 | €795,427 | +€92,329 | +13.1% |
| Operating profit (loss) | 9901 | €99,470 | €44,806 | -€54,664 | -55.0% |
| Financial income | 75/76B | €630 | €40,294 | +€39,664 | +6,296% |
| Recurring financial income | 75 | €630 | €16 | -€614 | -97.5% |
| Non-recurring financial income | 76B | - | €40,278 | +€40,278 | |
| Financial charges | 65/66B | €53,711 | €63,651 | +€9,940 | +18.5% |
| Recurring financial charges | 65 | €53,711 | €63,651 | +€9,940 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €46,389 | €21,449 | -€24,940 | -53.8% |
| Income taxes | 67/77 | €13,185 | €20,648 | +€7,463 | +56.6% |
| Profit (loss) for the period | 9904 | €33,204 | €801 | -€32,403 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,204 | €801 | -€32,403 | -97.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.