ALOSTE: 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.
ALOSTE
Largest movements
- Tangible fixed assets +€196,703
up €196,703 (+280%), from €70,341 to €267,044
of which Land and buildings: +€215,600
- Receivables within one year -€27,376
down €27,376 (-22.8%), from €120,042 to €92,666
of which Other amounts receivable: -€27,109
- Cash -€25,428
down €25,428 (-24.1%), from €105,509 to €80,081
mainly Investment in fixed assets (net) (-€215,600) and Short-term financial debts (-€3,725)
- Debts after one year +€107,265
up €107,265 (+201%), from €53,407 to €160,672
- Other debts +€17,796
new in 2025: €17,796
- Current portion of long-term debt +€12,543
up €12,543 (+72.4%), from €17,321 to €29,864
- Trade debts +€10,691
up €10,691 (+146%), from €7,309 to €18,000
- Gross operating margin -€57,584
down €57,584 (-61.9%), from €93,094 to €35,510
- Depreciation -€8,218
down €8,218 (-30.3%), from €27,115 to €18,897
- Financial income +€5,038
new in 2025: €5,038
of which Financial income: +€5,038
- Financial charges +€5,015
up €5,015 (+2,400%), from €209 to €5,224
- Taxes -€2,898
down €2,898 (-18.6%), from €15,566 to €12,668
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 | €296,212 | €440,111 | +€143,899 | +48.6% |
| Fixed assets | 21/28 | €70,661 | €267,364 | +€196,703 | +278% |
| Tangible fixed assets | 22/27 | €70,341 | €267,044 | +€196,703 | +280% |
| Land and buildings | 22 | - | €215,600 | +€215,600 | |
| Plant, machinery and equipment | 23 | €2,841 | €1,944 | -€897 | -31.6% |
| Furniture and vehicles | 24 | €67,500 | €49,500 | -€18,000 | -26.7% |
| Financial fixed assets | 28 | €320 | €320 | = | 0.0% |
| Current assets | 29/58 | €225,551 | €172,747 | -€52,804 | -23.4% |
| Amounts receivable within one year | 40/41 | €120,042 | €92,666 | -€27,376 | -22.8% |
| Trade receivables | 40 | €89,792 | €89,525 | -€267 | -0.3% |
| Other amounts receivable | 41 | €30,250 | €3,141 | -€27,109 | -89.6% |
| Cash at bank and in hand | 54/58 | €105,509 | €80,081 | -€25,428 | -24.1% |
| Total equity and liabilities | 10/49 | €296,212 | €440,111 | +€143,899 | +48.6% |
| Equity | 10/15 | €210,428 | €209,219 | -€1,209 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €204,228 | €203,019 | -€1,209 | -0.6% |
| Tax-exempt reserves | 132 | €64,878 | €64,878 | = | 0.0% |
| Distributable reserves | 133 | €139,350 | €138,141 | -€1,209 | -0.9% |
| Amounts payable | 17/49 | €85,784 | €230,892 | +€145,108 | +169% |
| Amounts payable after more than one year | 17 | €53,407 | €160,672 | +€107,265 | +201% |
| Financial debts | 170/4 | €53,407 | €160,672 | +€107,265 | +201% |
| Amounts payable within one year | 42/48 | €32,377 | €70,220 | +€37,843 | +117% |
| Current portion of amounts payable after more than one year | 42 | €17,321 | €29,864 | +€12,543 | +72.4% |
| Financial debts | 43 | €3,725 | - | -€3,725 | |
| Credit institutions | 430/8 | €3,725 | - | -€3,725 | |
| Trade debts | 44 | €7,309 | €18,000 | +€10,691 | +146% |
| Suppliers | 440/4 | €7,309 | €18,000 | +€10,691 | +146% |
| Taxes, remuneration and social security | 45 | €4,022 | €4,560 | +€538 | +13.4% |
| Taxes | 450/3 | €4,022 | €4,560 | +€538 | +13.4% |
| Other amounts payable | 47/48 | - | €17,796 | +€17,796 | |
| Non-recurring operating income | 76A | €20,900 | - | -€20,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,115 | €18,897 | -€8,218 | -30.3% |
| Other operating charges | 640/8 | €4,115 | €4,968 | +€853 | +20.7% |
| Gross operating margin | 9900 | €93,094 | €35,510 | -€57,584 | -61.9% |
| Operating profit (loss) | 9901 | €61,864 | €11,645 | -€50,219 | -81.2% |
| Financial income | 75/76B | - | €5,038 | +€5,038 | |
| Recurring financial income | 75 | - | €5,038 | +€5,038 | |
| Non-recurring financial income | 76B | - | €5,038 | +€5,038 | |
| Financial charges | 65/66B | €209 | €5,224 | +€5,015 | +2,400% |
| Recurring financial charges | 65 | €209 | €5,224 | +€5,015 | +2,400% |
| Profit (loss) for the period before taxes | 9903 | €61,655 | €11,459 | -€50,196 | -81.4% |
| Income taxes | 67/77 | €15,566 | €12,668 | -€2,898 | -18.6% |
| Profit (loss) for the period | 9904 | €46,089 | -€1,209 | -€47,298 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,089 | -€1,209 | -€47,298 |
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 29 October 2026 via checked.be.