ALR PRO: 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.
ALR PRO
Largest movements
- Receivables within one year +€5,330
up €5,330 (+45.2%), from €11,780 to €17,109
of which Trade receivables: +€4,824
- Cash -€1,963
down €1,963 (-82.1%), from €2,390 to €427
mainly Receivables within one year (-€5,330) and Investment in fixed assets (net) (-€1,278)
- Tangible fixed assets +€865
new in 2025: €865
- Deferred charges and accrued income -€424
no longer reported in 2025 (was €424)
- Other debts +€4,650
up €4,650 (+1,583%), from €294 to €4,944
- Trade debts -€390
down €390 (-45.6%), from €854 to €464
- Profit (loss) carried forward -€328
down €328 (-4.6%), from €7,166 to €6,839
- Financial charges +€2,796
up €2,796 (+107%), from €2,616 to €5,411
- Gross operating margin -€1,443
down €1,443 (-17.4%), from €8,275 to €6,832
- Depreciation +€413
new in 2025: €413
- Taxes -€182
down €182 (-18.1%), from €1,009 to €826
- Other operating charges -€106
down €106 (-17.2%), from €617 to €511
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 | €14,774 | €18,582 | +€3,807 | +25.8% |
| Fixed assets | 21/28 | €180 | €1,045 | +€865 | +481% |
| Tangible fixed assets | 22/27 | - | €865 | +€865 | |
| Furniture and vehicles | 24 | - | €865 | +€865 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €14,594 | €17,537 | +€2,942 | +20.2% |
| Amounts receivable within one year | 40/41 | €11,780 | €17,109 | +€5,330 | +45.2% |
| Trade receivables | 40 | €11,243 | €16,066 | +€4,824 | +42.9% |
| Other amounts receivable | 41 | €537 | €1,043 | +€506 | +94.3% |
| Cash at bank and in hand | 54/58 | €2,390 | €427 | -€1,963 | -82.1% |
| Deferred charges and accrued income | 490/1 | €424 | - | -€424 | |
| Total equity and liabilities | 10/49 | €14,774 | €18,582 | +€3,807 | +25.8% |
| Equity | 10/15 | €12,166 | €11,839 | -€328 | -2.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,166 | €6,839 | -€328 | -4.6% |
| Amounts payable | 17/49 | €2,608 | €6,743 | +€4,135 | +159% |
| Amounts payable within one year | 42/48 | €2,608 | €6,743 | +€4,135 | +159% |
| Trade debts | 44 | €854 | €464 | -€390 | -45.6% |
| Suppliers | 440/4 | €854 | €464 | -€390 | -45.6% |
| Taxes, remuneration and social security | 45 | €1,460 | €1,335 | -€125 | -8.6% |
| Taxes | 450/3 | €1,460 | €1,335 | -€125 | -8.6% |
| Other amounts payable | 47/48 | €294 | €4,944 | +€4,650 | +1,583% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €413 | +€413 | |
| Other operating charges | 640/8 | €617 | €511 | -€106 | -17.2% |
| Gross operating margin | 9900 | €8,275 | €6,832 | -€1,443 | -17.4% |
| Operating profit (loss) | 9901 | €7,658 | €5,908 | -€1,750 | -22.9% |
| Financial income | 75/76B | €1 | €3 | +€2 | +157% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +157% |
| Financial charges | 65/66B | €2,616 | €5,411 | +€2,796 | +107% |
| Recurring financial charges | 65 | €2,616 | €5,411 | +€2,796 | +107% |
| Profit (loss) for the period before taxes | 9903 | €5,043 | €499 | -€4,544 | -90.1% |
| Income taxes | 67/77 | €1,009 | €826 | -€182 | -18.1% |
| Profit (loss) for the period | 9904 | €4,035 | -€328 | -€4,362 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,035 | -€328 | -€4,362 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.