ALNEMS: 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.
ALNEMS
Largest movements
- Receivables within one year +€55,682
up €55,682 (+781%), from €7,126 to €62,808
of which Other amounts receivable: +€47,302
- Deferred charges and accrued income -€17,070
down €17,070 (-87.3%), from €19,556 to €2,485
- Cash +€12,832
up €12,832 (+26.4%), from €48,614 to €61,446
mainly Other debts (+€69,309) and Net result for the year (+€50,781)
- Other debts +€69,309
up €69,309 (+2,923%), from €2,371 to €71,680
- Profit (loss) carried forward -€51,619
down €51,619 (-26.0%), from €198,336 to €146,718
- Tax, wage and social debts +€29,720
up €29,720 (+2,972%), from €1,000 to €30,720
of which Taxes: +€30,720
- Trade debts +€2,689
up €2,689 (+1,415%), from €190 to €2,879
- Gross operating margin -€197,291
down €197,291 (-75.4%), from €261,658 to €64,367
- Taxes -€48,614
down €48,614 (-77.3%), from €62,874 to €14,260
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 | €204,048 | €253,997 | +€49,950 | +24.5% |
| Fixed assets | 21/28 | €8,752 | €7,258 | -€1,494 | -17.1% |
| Tangible fixed assets | 22/27 | €8,752 | €7,258 | -€1,494 | -17.1% |
| Furniture and vehicles | 24 | €8,752 | €7,258 | -€1,494 | -17.1% |
| Current assets | 29/58 | €195,296 | €246,740 | +€51,444 | +26.3% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,126 | €62,808 | +€55,682 | +781% |
| Trade receivables | 40 | - | €8,380 | +€8,380 | |
| Other amounts receivable | 41 | €7,126 | €54,428 | +€47,302 | +664% |
| Cash at bank and in hand | 54/58 | €48,614 | €61,446 | +€12,832 | +26.4% |
| Deferred charges and accrued income | 490/1 | €19,556 | €2,485 | -€17,070 | -87.3% |
| Total equity and liabilities | 10/49 | €204,048 | €253,997 | +€49,950 | +24.5% |
| Equity | 10/15 | €200,336 | €148,718 | -€51,619 | -25.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €198,336 | €146,718 | -€51,619 | -26.0% |
| Amounts payable | 17/49 | €3,711 | €105,279 | +€101,568 | +2,737% |
| Amounts payable within one year | 42/48 | €3,561 | €105,279 | +€101,718 | +2,856% |
| Trade debts | 44 | €190 | €2,879 | +€2,689 | +1,415% |
| Suppliers | 440/4 | €190 | €2,879 | +€2,689 | +1,415% |
| Taxes, remuneration and social security | 45 | €1,000 | €30,720 | +€29,720 | +2,972% |
| Taxes | 450/3 | - | €30,720 | +€30,720 | |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €2,371 | €71,680 | +€69,309 | +2,923% |
| Accrued charges and deferred income | 492/3 | €150 | €0 | -€150 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,396 | €4,077 | +€681 | +20.1% |
| Other operating charges | 640/8 | €1,228 | €800 | -€428 | -34.9% |
| Gross operating margin | 9900 | €261,658 | €64,367 | -€197,291 | -75.4% |
| Operating profit (loss) | 9901 | €257,034 | €59,490 | -€197,544 | -76.9% |
| Financial income | 75/76B | €6,312 | €6,312 | = | 0.0% |
| Recurring financial income | 75 | €6,312 | €6,312 | = | 0.0% |
| Financial charges | 65/66B | €2,136 | €761 | -€1,375 | -64.4% |
| Recurring financial charges | 65 | €2,136 | €761 | -€1,375 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €261,210 | €65,042 | -€196,169 | -75.1% |
| Income taxes | 67/77 | €62,874 | €14,260 | -€48,614 | -77.3% |
| Profit (loss) for the period | 9904 | €198,336 | €50,781 | -€147,555 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €198,336 | €50,781 | -€147,555 | -74.4% |
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 13 October 2026 via checked.be.