ALRA DESIGN: 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.
What changed
ALRA DESIGN
NACE 46.160, Agents in the wholesale of textiles, clothing, fur, footwear and leather goods
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€37,770
2024 · -€14,206-€23,563
Equity
€778,164
2024 · €815,933-€37,770
Cash
€78,067
2024 · €14,199+€63,868
Balance sheet total
€1.5m
2024 · €1.5m+€50,816
Largest movements
Assets
- Cash +€63,868
up €63,868 (+450%), from €14,199 to €78,067
mainly Other debts (+€89,314) and Depreciation (+€40,942)
Equity and liabilities
- Other debts +€89,314
up €89,314 (+19.3%), from €463,273 to €552,587
- Profit (loss) carried forward -€31,108
down €31,108 (-446%), from -€6,976 to -€38,084
- Accrued charges and deferred income +€17,975
up €17,975 (+164%), from €10,933 to €28,908
- Debts after one year -€17,079
down €17,079 (-23.6%), from €72,452 to €55,374
Income statement
- Staff costs +€16,664
up €16,664 (+323%), from €5,160 to €21,824
- Gross operating margin -€4,198
down €4,198 (-6.2%), from €67,568 to €63,370
- Financial charges +€1,771
up €1,771 (+5.1%), from €34,997 to €36,768
- Write-downs +€1,706
up €1,706, from -€107 to €1,600
- Depreciation -€799
down €799 (-1.9%), from €41,742 to €40,942
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.
Result 2024
-€14,206
Gross operating margin
-€4,198
Staff costs
-€16,664
Depreciation
+€799
Write-downs
-€1,706
Other operating charges
+€132
Other operating items
+€321
Financial income
-€399
Financial charges
-€1,771
Taxes
-€78
Result 2025
-€37,770
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€114,116
Investment
-€33,162
Financing
-€17,086
Cash 2024
€14,199
From operations (derived)
+€114,116
Net result for the year
-€37,770
Depreciation
+€40,942
Receivables within one year
+€4,148
Deferred charges and accrued income
+€1,124
Provisions
-€2,220
Trade debts
+€1,479
Tax, wage and social debts
-€876
Other debts
+€89,314
Accrued charges and deferred income
+€17,975
Investment (derived)
-€33,162
Investment in fixed assets (net)
-€33,162
Financing
-€17,086
Debts after one year
-€17,079
Current portion of long-term debt
-€7
Cash 2025
€78,067
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,451,645 | €1,502,461 | +€50,816 | +3.5% |
| Fixed assets | 21/28 | €1,391,724 | €1,383,944 | -€7,780 | -0.6% |
| Intangible fixed assets | 21 | €796 | €224 | -€572 | -71.8% |
| Tangible fixed assets | 22/27 | €1,390,448 | €1,383,240 | -€7,208 | -0.5% |
| Land and buildings | 22 | €1,382,718 | €1,371,012 | -€11,706 | -0.8% |
| Plant, machinery and equipment | 23 | €5,728 | €12,228 | +€6,500 | +113% |
| Other tangible fixed assets | 26 | €2,003 | €0 | -€2,003 | -100% |
| Financial fixed assets | 28 | €480 | €480 | = | 0.0% |
| Current assets | 29/58 | €59,921 | €118,517 | +€58,596 | +97.8% |
| Amounts receivable within one year | 40/41 | €41,580 | €37,432 | -€4,148 | -10.0% |
| Trade receivables | 40 | €41,402 | €37,254 | -€4,148 | -10.0% |
| Other amounts receivable | 41 | €178 | €178 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,199 | €78,067 | +€63,868 | +450% |
| Deferred charges and accrued income | 490/1 | €4,142 | €3,018 | -€1,124 | -27.1% |
| Total equity and liabilities | 10/49 | €1,451,645 | €1,502,461 | +€50,816 | +3.5% |
| Equity | 10/15 | €815,933 | €778,164 | -€37,770 | -4.6% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Reserves | 13 | €272,909 | €266,248 | -€6,661 | -2.4% |
| Tax-exempt reserves | 132 | €141,201 | €134,540 | -€6,661 | -4.7% |
| Distributable reserves | 133 | €131,708 | €131,708 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,976 | -€38,084 | -€31,108 | -446% |
| Provisions and deferred taxes | 16 | €47,067 | €44,847 | -€2,220 | -4.7% |
| Deferred taxes | 168 | €47,067 | €44,847 | -€2,220 | -4.7% |
| Amounts payable | 17/49 | €588,645 | €679,451 | +€90,806 | +15.4% |
| Amounts payable after more than one year | 17 | €72,452 | €55,374 | -€17,079 | -23.6% |
| Financial debts | 170/4 | €72,452 | €55,374 | -€17,079 | -23.6% |
| Amounts payable within one year | 42/48 | €505,260 | €595,170 | +€89,910 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €17,086 | €17,079 | -€7 | 0.0% |
| Trade debts | 44 | €18,095 | €19,574 | +€1,479 | +8.2% |
| Suppliers | 440/4 | €18,095 | €19,574 | +€1,479 | +8.2% |
| Taxes, remuneration and social security | 45 | €6,806 | €5,930 | -€876 | -12.9% |
| Taxes | 450/3 | €6,806 | €5,930 | -€876 | -12.9% |
| Other amounts payable | 47/48 | €463,273 | €552,587 | +€89,314 | +19.3% |
| Accrued charges and deferred income | 492/3 | €10,933 | €28,908 | +€17,975 | +164% |
| Non-recurring operating income | 76A | €0 | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €5,160 | €21,824 | +€16,664 | +323% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,742 | €40,942 | -€799 | -1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€107 | €1,600 | +€1,706 | |
| Other operating charges | 640/8 | €5,018 | €4,886 | -€132 | -2.6% |
| Non-recurring operating charges | 66A | €321 | €0 | -€321 | -100% |
| Gross operating margin | 9900 | €67,568 | €63,370 | -€4,198 | -6.2% |
| Operating profit (loss) | 9901 | €15,434 | -€5,882 | -€21,316 | |
| Financial income | 75/76B | €3,648 | €3,249 | -€399 | -10.9% |
| Recurring financial income | 75 | €3,648 | €3,249 | -€399 | -10.9% |
| Financial charges | 65/66B | €34,997 | €36,768 | +€1,771 | +5.1% |
| Recurring financial charges | 65 | €34,997 | €36,768 | +€1,771 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,915 | -€39,401 | -€23,486 | -148% |
| Transfer from deferred taxes | 780 | €2,220 | €2,220 | = | 0.0% |
| Income taxes | 67/77 | €511 | €589 | +€78 | +15.2% |
| Profit (loss) for the period | 9904 | -€14,206 | -€37,770 | -€23,563 | -166% |
| Transfer from tax-exempt reserves | 789 | €6,661 | €6,661 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,545 | -€31,108 | -€23,563 | -312% |
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 17 October 2026 via checked.be.