ALS: 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.
ALS
Largest movements
- Cash +€15,597
up €15,597 (+31.7%), from €49,241 to €64,838
mainly Net result for the year (+€7,840) and Tax, wage and social debts (+€4,089)
- Receivables within one year -€3,723
down €3,723 (-98.4%), from €3,784 to €61
of which Other amounts receivable: -€2,100
- Tangible fixed assets -€1,449
down €1,449 (-36.5%), from €3,968 to €2,519
- Reserves +€7,000
up €7,000 (+22.1%), from €31,630 to €38,630
- Tax, wage and social debts +€4,089
up €4,089 (+409%), from €1,000 to €5,089
- Gross operating margin +€2,425
up €2,425 (+20.9%), from €11,622 to €14,047
- Depreciation +€905
up €905 (+166%), from €545 to €1,449
- Taxes +€735
up €735 (+19.9%), from €3,688 to €4,423
- Other operating charges -€229
down €229 (-55.6%), from €411 to €183
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 | €58,579 | €68,726 | +€10,147 | +17.3% |
| Fixed assets | 21/28 | €3,968 | €2,519 | -€1,449 | -36.5% |
| Tangible fixed assets | 22/27 | €3,968 | €2,519 | -€1,449 | -36.5% |
| Furniture and vehicles | 24 | €3,968 | €2,519 | -€1,449 | -36.5% |
| Current assets | 29/58 | €54,610 | €66,207 | +€11,596 | +21.2% |
| Amounts receivable within one year | 40/41 | €3,784 | €61 | -€3,723 | -98.4% |
| Trade receivables | 40 | €1,684 | €61 | -€1,624 | -96.4% |
| Other amounts receivable | 41 | €2,100 | - | -€2,100 | |
| Cash at bank and in hand | 54/58 | €49,241 | €64,838 | +€15,597 | +31.7% |
| Deferred charges and accrued income | 490/1 | €1,586 | €1,309 | -€278 | -17.5% |
| Total equity and liabilities | 10/49 | €58,579 | €68,726 | +€10,147 | +17.3% |
| Equity | 10/15 | €52,287 | €59,294 | +€7,007 | +13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,630 | €38,630 | +€7,000 | +22.1% |
| Distributable reserves | 133 | €31,630 | €38,630 | +€7,000 | +22.1% |
| Profit (loss) carried forward | 14 | €14,457 | €14,464 | +€7 | 0.0% |
| Amounts payable | 17/49 | €6,292 | €9,432 | +€3,140 | +49.9% |
| Amounts payable within one year | 42/48 | €6,292 | €9,432 | +€3,140 | +49.9% |
| Trade debts | 44 | €906 | €494 | -€412 | -45.5% |
| Suppliers | 440/4 | €906 | €494 | -€412 | -45.5% |
| Taxes, remuneration and social security | 45 | €1,000 | €5,089 | +€4,089 | +409% |
| Taxes | 450/3 | €1,000 | €5,089 | +€4,089 | +409% |
| Other amounts payable | 47/48 | €4,386 | €3,849 | -€537 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545 | €1,449 | +€905 | +166% |
| Other operating charges | 640/8 | €411 | €183 | -€229 | -55.6% |
| Gross operating margin | 9900 | €11,622 | €14,047 | +€2,425 | +20.9% |
| Operating profit (loss) | 9901 | €10,666 | €12,415 | +€1,749 | +16.4% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €138 | €152 | +€14 | +10.1% |
| Recurring financial charges | 65 | €138 | €152 | +€14 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €10,530 | €12,263 | +€1,733 | +16.5% |
| Income taxes | 67/77 | €3,688 | €4,423 | +€735 | +19.9% |
| Profit (loss) for the period | 9904 | €6,842 | €7,840 | +€998 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,842 | €7,840 | +€998 | +14.6% |
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 20 October 2026 via checked.be.