ALOUETTE EVENT: 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.
ALOUETTE EVENT
Largest movements
- Receivables within one year +€78,004
up €78,004 (+49.8%), from €156,479 to €234,482
of which Other amounts receivable: +€78,004
- Tangible fixed assets -€19,047
down €19,047 (-67.5%), from €28,235 to €9,188
of which Furniture and vehicles: -€9,858
- Profit (loss) carried forward +€139,340
up €139,340 (+18.0%), from €775,004 to €914,344
- Debts after one year -€79,297
down €79,297 (-35.7%), from €222,169 to €142,872
- Other debts -€16,620
down €16,620 (-14.1%), from €117,891 to €101,270
- Trade debts +€13,666
up €13,666 (+763%), from €1,791 to €15,457
- Financial income +€47,960
up €47,960 (+47.0%), from €102,040 to €150,000
- Gross operating margin -€13,061
down €13,061 (-11.7%), from €111,504 to €98,443
- Staff costs +€9,117
up €9,117 (+12.4%), from €73,582 to €82,699
- Depreciation -€4,934
down €4,934 (-20.6%), from €23,981 to €19,047
- Taxes -€2,374
down €2,374 (-52.0%), from €4,565 to €2,191
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 | €1,236,309 | €1,293,496 | +€57,187 | +4.6% |
| Fixed assets | 21/28 | €1,028,235 | €1,009,188 | -€19,047 | -1.9% |
| Tangible fixed assets | 22/27 | €28,235 | €9,188 | -€19,047 | -67.5% |
| Furniture and vehicles | 24 | €9,858 | €0 | -€9,858 | -100.0% |
| Leasing and similar rights | 25 | €18,377 | €9,188 | -€9,188 | -50.0% |
| Financial fixed assets | 28 | €1,000,000 | €1,000,000 | = | 0.0% |
| Current assets | 29/58 | €208,074 | €284,308 | +€76,234 | +36.6% |
| Amounts receivable within one year | 40/41 | €156,479 | €234,482 | +€78,004 | +49.8% |
| Trade receivables | 40 | €24,200 | €24,200 | = | 0.0% |
| Other amounts receivable | 41 | €132,279 | €210,282 | +€78,004 | +59.0% |
| Cash at bank and in hand | 54/58 | €48,947 | €47,396 | -€1,551 | -3.2% |
| Deferred charges and accrued income | 490/1 | €2,648 | €2,430 | -€218 | -8.2% |
| Total equity and liabilities | 10/49 | €1,236,309 | €1,293,496 | +€57,187 | +4.6% |
| Equity | 10/15 | €795,486 | €934,826 | +€139,340 | +17.5% |
| Contributions | 10/11 | €18,620 | €18,620 | = | 0.0% |
| Reserves | 13 | €1,862 | €1,862 | = | 0.0% |
| Distributable reserves | 133 | €1,862 | €1,862 | = | 0.0% |
| Profit (loss) carried forward | 14 | €775,004 | €914,344 | +€139,340 | +18.0% |
| Amounts payable | 17/49 | €440,823 | €358,670 | -€82,153 | -18.6% |
| Amounts payable after more than one year | 17 | €222,169 | €142,872 | -€79,297 | -35.7% |
| Financial debts | 170/4 | €222,169 | €142,872 | -€79,297 | -35.7% |
| Amounts payable within one year | 42/48 | €218,654 | €215,798 | -€2,856 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €78,482 | €78,641 | +€159 | +0.2% |
| Trade debts | 44 | €1,791 | €15,457 | +€13,666 | +763% |
| Suppliers | 440/4 | €1,791 | €15,457 | +€13,666 | +763% |
| Taxes, remuneration and social security | 45 | €20,490 | €20,429 | -€61 | -0.3% |
| Taxes | 450/3 | €11,450 | €9,963 | -€1,486 | -13.0% |
| Remuneration and social security | 454/9 | €9,040 | €10,466 | +€1,425 | +15.8% |
| Other amounts payable | 47/48 | €117,891 | €101,270 | -€16,620 | -14.1% |
| Remuneration, social security and pensions | 62 | €73,582 | €82,699 | +€9,117 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,981 | €19,047 | -€4,934 | -20.6% |
| Other operating charges | 640/8 | €2,309 | €1,255 | -€1,054 | -45.6% |
| Gross operating margin | 9900 | €111,504 | €98,443 | -€13,061 | -11.7% |
| Operating profit (loss) | 9901 | €11,632 | -€4,558 | -€16,190 | |
| Financial income | 75/76B | €102,040 | €150,000 | +€47,960 | +47.0% |
| Recurring financial income | 75 | €102,040 | €150,000 | +€47,960 | +47.0% |
| Financial charges | 65/66B | €3,743 | €3,911 | +€168 | +4.5% |
| Recurring financial charges | 65 | €3,743 | €3,911 | +€168 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €109,929 | €141,531 | +€31,602 | +28.7% |
| Income taxes | 67/77 | €4,565 | €2,191 | -€2,374 | -52.0% |
| Profit (loss) for the period | 9904 | €105,364 | €139,340 | +€33,976 | +32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €105,364 | €139,340 | +€33,976 | +32.2% |
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 31 October 2026 via checked.be.