ALOT: 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.
ALOT
Largest movements
- Cash +€25,309
up €25,309 (+48.7%), from €51,993 to €77,301
mainly Net result for the year (+€24,245) and Debts after one year (+€15,283)
- Tangible fixed assets +€18,910
up €18,910 (+1425.7%), from €1,326 to €20,236
of which Furniture and vehicles: +€19,573
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
- Receivables within one year -€4,326
down €4,326 (-63.5%), from €6,817 to €2,491
- Debts after one year +€15,283
new in 2025: €15,283
- Profit (loss) carried forward +€6,598
up €6,598 (+11.5%), from €57,556 to €64,154
- Trade debts +€2,470
up €2,470 (+372.0%), from €664 to €3,134
- Current portion of long-term debt +€1,977
up €1,977 (+117.9%), from €1,677 to €3,654
- Other debts -€1,750
down €1,750 (-32.0%), from €5,461 to €3,711
- Gross operating margin +€14,035
up €14,035 (+56.5%), from €24,838 to €38,873
- Taxes +€4,776
up €4,776 (+91.6%), from €5,211 to €9,987
- Depreciation +€1,668
up €1,668 (+125.4%), from €1,330 to €2,997
- Other operating charges +€834
up €834 (+110.4%), from €755 to €1,589
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 | €75,136 | €100,257 | +€25,122 | +33.4% |
| Fixed assets | 21/28 | €1,326 | €20,236 | +€18,910 | +1425.7% |
| Tangible fixed assets | 22/27 | €1,326 | €20,236 | +€18,910 | +1425.7% |
| Land and buildings | 22 | €1,326 | €663 | -€663 | -50.0% |
| Furniture and vehicles | 24 | - | €19,573 | +€19,573 | |
| Current assets | 29/58 | €73,809 | €80,021 | +€6,212 | +8.4% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €6,817 | €2,491 | -€4,326 | -63.5% |
| Other amounts receivable | 41 | €6,817 | €2,491 | -€4,326 | -63.5% |
| Cash at bank and in hand | 54/58 | €51,993 | €77,301 | +€25,309 | +48.7% |
| Deferred charges and accrued income | 490/1 | - | €229 | +€229 | |
| Total equity and liabilities | 10/49 | €75,136 | €100,257 | +€25,122 | +33.4% |
| Equity | 10/15 | €62,556 | €69,154 | +€6,598 | +10.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,556 | €64,154 | +€6,598 | +11.5% |
| Amounts payable | 17/49 | €12,580 | €31,104 | +€18,524 | +147.3% |
| Amounts payable after more than one year | 17 | - | €15,283 | +€15,283 | |
| Financial debts | 170/4 | - | €15,283 | +€15,283 | |
| Amounts payable within one year | 42/48 | €12,474 | €15,820 | +€3,346 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €1,677 | €3,654 | +€1,977 | +117.9% |
| Trade debts | 44 | €664 | €3,134 | +€2,470 | +372.0% |
| Suppliers | 440/4 | €664 | €3,134 | +€2,470 | +372.0% |
| Taxes, remuneration and social security | 45 | €4,672 | €5,321 | +€649 | +13.9% |
| Taxes | 450/3 | €4,672 | €5,321 | +€649 | +13.9% |
| Other amounts payable | 47/48 | €5,461 | €3,711 | -€1,750 | -32.0% |
| Accrued charges and deferred income | 492/3 | €106 | - | -€106 | |
| Non-recurring operating income | 76A | - | €1,860 | +€1,860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,330 | €2,997 | +€1,668 | +125.4% |
| Other operating charges | 640/8 | €755 | €1,589 | +€834 | +110.4% |
| Gross operating margin | 9900 | €24,838 | €38,873 | +€14,035 | +56.5% |
| Operating profit (loss) | 9901 | €22,753 | €34,286 | +€11,533 | +50.7% |
| Financial income | 75/76B | €423 | €395 | -€29 | -6.7% |
| Recurring financial income | 75 | €423 | €395 | -€29 | -6.7% |
| Financial charges | 65/66B | €282 | €450 | +€168 | +59.3% |
| Recurring financial charges | 65 | €282 | €450 | +€168 | +59.3% |
| Profit (loss) for the period before taxes | 9903 | €22,894 | €34,231 | +€11,337 | +49.5% |
| Income taxes | 67/77 | €5,211 | €9,987 | +€4,776 | +91.6% |
| Profit (loss) for the period | 9904 | €17,683 | €24,245 | +€6,562 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,683 | €24,245 | +€6,562 | +37.1% |
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 4 October 2026 via checked.be.