ALPLAN: 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.
ALPLAN
Largest movements
- Cash +€24,736
up €24,736 (+92.6%), from €26,727 to €51,463
mainly Depreciation (+€19,283) and Receivables within one year (+€17,250)
- Receivables within one year -€17,250
down €17,250 (-9.5%), from €180,810 to €163,560
of which Other amounts receivable: -€17,053
- Tangible fixed assets -€10,453
down €10,453 (-4.6%), from €228,948 to €218,495
of which Land and buildings: -€17,494
- Current investments -€9,802
down €9,802 (-16.5%), from €59,270 to €49,467
- Other debts -€11,486
down €11,486 (-98.8%), from €11,622 to €137
- Financial charges -€2,872
down €2,872 (-87.0%), from €3,301 to €428
- Gross operating margin -€1,499
down €1,499 (-5.3%), from €28,141 to €26,643
- Taxes +€791
up €791 (+45.8%), from €1,727 to €2,518
- Financial income +€693
up €693 (+31.2%), from €2,220 to €2,914
- Depreciation +€493
up €493 (+2.6%), from €18,790 to €19,283
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 | €496,875 | €484,650 | -€12,225 | -2.5% |
| Fixed assets | 21/28 | €228,948 | €218,495 | -€10,453 | -4.6% |
| Tangible fixed assets | 22/27 | €228,948 | €218,495 | -€10,453 | -4.6% |
| Land and buildings | 22 | €214,741 | €197,247 | -€17,494 | -8.1% |
| Plant, machinery and equipment | 23 | €14,207 | €21,248 | +€7,041 | +49.6% |
| Current assets | 29/58 | €267,927 | €266,155 | -€1,772 | -0.7% |
| Amounts receivable within one year | 40/41 | €180,810 | €163,560 | -€17,250 | -9.5% |
| Trade receivables | 40 | €197 | €0 | -€197 | -100.0% |
| Other amounts receivable | 41 | €180,613 | €163,560 | -€17,053 | -9.4% |
| Current investments | 50/53 | €59,270 | €49,467 | -€9,802 | -16.5% |
| Cash at bank and in hand | 54/58 | €26,727 | €51,463 | +€24,736 | +92.6% |
| Deferred charges and accrued income | 490/1 | €1,121 | €1,665 | +€544 | +48.5% |
| Total equity and liabilities | 10/49 | €496,875 | €484,650 | -€12,225 | -2.5% |
| Equity | 10/15 | €480,829 | €483,809 | +€2,980 | +0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €418,829 | €421,809 | +€2,980 | +0.7% |
| Non-distributable reserves | 130/1 | €8,057 | €8,057 | = | 0.0% |
| Legal reserve | 130 | €8,057 | €8,057 | = | 0.0% |
| Distributable reserves | 133 | €410,773 | €413,753 | +€2,980 | +0.7% |
| Amounts payable | 17/49 | €16,046 | €841 | -€15,205 | -94.8% |
| Amounts payable within one year | 42/48 | €12,561 | €841 | -€11,720 | -93.3% |
| Trade debts | 44 | €0 | €428 | +€428 | |
| Suppliers | 440/4 | €0 | €428 | +€428 | |
| Taxes, remuneration and social security | 45 | €939 | €277 | -€662 | -70.5% |
| Taxes | 450/3 | €939 | €277 | -€662 | -70.5% |
| Other amounts payable | 47/48 | €11,622 | €137 | -€11,486 | -98.8% |
| Accrued charges and deferred income | 492/3 | €3,485 | €0 | -€3,485 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,790 | €19,283 | +€493 | +2.6% |
| Other operating charges | 640/8 | €4,113 | €4,347 | +€234 | +5.7% |
| Gross operating margin | 9900 | €28,141 | €26,643 | -€1,499 | -5.3% |
| Operating profit (loss) | 9901 | €5,239 | €3,013 | -€2,226 | -42.5% |
| Financial income | 75/76B | €2,220 | €2,914 | +€693 | +31.2% |
| Recurring financial income | 75 | €2,220 | €2,914 | +€693 | +31.2% |
| Financial charges | 65/66B | €3,301 | €428 | -€2,872 | -87.0% |
| Recurring financial charges | 65 | €3,301 | €428 | -€2,872 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €4,158 | €5,498 | +€1,340 | +32.2% |
| Income taxes | 67/77 | €1,727 | €2,518 | +€791 | +45.8% |
| Profit (loss) for the period | 9904 | €2,431 | €2,980 | +€549 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,431 | €2,980 | +€549 | +22.6% |
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 29 September 2026 via checked.be.