ALS CUSTOMS SERVICES: 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 CUSTOMS SERVICES
Largest movements
- Deferred charges and accrued income +€817,197
up €817,197 (+281,792%), from €290 to €817,487
- Receivables within one year -€274,438
down €274,438 (-3.0%), from €9.0m to €8.7m
of which Trade receivables: -€223,725
- Cash -€234,917
down €234,917 (-90.2%), from €260,356 to €25,439
mainly Accrued charges and deferred income (-€934,951) and Deferred charges and accrued income (-€817,197)
- Accrued charges and deferred income -€934,951
down €934,951 (-86.6%), from €1.1m to €145,192
- Other debts +€600,416
up €600,416 (+25.6%), from €2.3m to €2.9m
- Trade debts +€510,184
up €510,184 (+51.6%), from €987,870 to €1.5m
- Profit (loss) carried forward +€112,829
up €112,829 (+28.3%), from €398,255 to €511,084
- Write-downs +€242,480
up €242,480 (+3,511%), from €6,905 to €249,385
- Financial income -€200,434
down €200,434 (-77.2%), from €259,701 to €59,267
- Staff costs -€172,464
down €172,464 (-10.0%), from €1.7m to €1.6m
- Gross operating margin +€154,752
up €154,752 (+7.3%), from €2.1m to €2.3m
- Taxes -€74,040
down €74,040 (-54.6%), from €135,595 to €61,555
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 | €9,325,143 | €9,630,267 | +€305,124 | +3.3% |
| Fixed assets | 21/28 | €64,625 | €61,907 | -€2,718 | -4.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €14,625 | €11,907 | -€2,718 | -18.6% |
| Furniture and vehicles | 24 | €14,625 | €11,907 | -€2,718 | -18.6% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €9,260,518 | €9,568,360 | +€307,842 | +3.3% |
| Amounts receivable within one year | 40/41 | €8,999,723 | €8,725,285 | -€274,438 | -3.0% |
| Trade receivables | 40 | €8,605,746 | €8,382,021 | -€223,725 | -2.6% |
| Other amounts receivable | 41 | €393,977 | €343,264 | -€50,713 | -12.9% |
| Current investments | 50/53 | €149 | €149 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €260,356 | €25,439 | -€234,917 | -90.2% |
| Deferred charges and accrued income | 490/1 | €290 | €817,487 | +€817,197 | +281,792% |
| Total equity and liabilities | 10/49 | €9,325,143 | €9,630,267 | +€305,124 | +3.3% |
| Equity | 10/15 | €1,799,417 | €1,912,246 | +€112,829 | +6.3% |
| Contributions | 10/11 | €732,000 | €732,000 | = | 0.0% |
| Capital | 10 | €732,000 | €732,000 | = | 0.0% |
| Issued capital | 100 | €732,000 | €732,000 | = | 0.0% |
| Reserves | 13 | €669,162 | €669,162 | = | 0.0% |
| Non-distributable reserves | 130/1 | €78,158 | €78,158 | = | 0.0% |
| Legal reserve | 130 | €73,200 | €73,200 | = | 0.0% |
| Other | 1319 | €4,958 | €4,958 | = | 0.0% |
| Tax-exempt reserves | 132 | €513,382 | €513,382 | = | 0.0% |
| Distributable reserves | 133 | €77,622 | €77,622 | = | 0.0% |
| Profit (loss) carried forward | 14 | €398,255 | €511,084 | +€112,829 | +28.3% |
| Provisions and deferred taxes | 16 | €2,825,000 | €2,825,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,825,000 | €2,825,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €2,825,000 | €2,825,000 | = | 0.0% |
| Amounts payable | 17/49 | €4,700,726 | €4,893,021 | +€192,295 | +4.1% |
| Amounts payable within one year | 42/48 | €3,620,582 | €4,747,828 | +€1.1m | +31.1% |
| Trade debts | 44 | €987,870 | €1,498,054 | +€510,184 | +51.6% |
| Suppliers | 440/4 | €987,870 | €1,498,054 | +€510,184 | +51.6% |
| Taxes, remuneration and social security | 45 | €284,127 | €300,773 | +€16,646 | +5.9% |
| Taxes | 450/3 | €561 | - | -€561 | |
| Remuneration and social security | 454/9 | €283,566 | €300,773 | +€17,207 | +6.1% |
| Other amounts payable | 47/48 | €2,348,585 | €2,949,001 | +€600,416 | +25.6% |
| Accrued charges and deferred income | 492/3 | €1,080,143 | €145,192 | -€934,951 | -86.6% |
| Non-recurring operating income | 76A | €50 | €50 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,732,223 | €1,559,760 | -€172,464 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,989 | €8,225 | -€2,764 | -25.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,905 | €249,385 | +€242,480 | +3,511% |
| Other operating charges | 640/8 | €1,554 | €2,154 | +€601 | +38.7% |
| Non-recurring operating charges | 66A | - | €269,289 | +€269,289 | |
| Gross operating margin | 9900 | €2,124,067 | €2,278,819 | +€154,752 | +7.3% |
| Operating profit (loss) | 9901 | €372,396 | €190,006 | -€182,390 | -49.0% |
| Financial income | 75/76B | €259,701 | €59,267 | -€200,434 | -77.2% |
| Recurring financial income | 75 | €259,701 | €59,267 | -€200,434 | -77.2% |
| Financial charges | 65/66B | €126,153 | €74,888 | -€51,264 | -40.6% |
| Recurring financial charges | 65 | €126,153 | €74,888 | -€51,264 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €505,944 | €174,385 | -€331,560 | -65.5% |
| Income taxes | 67/77 | €135,595 | €61,555 | -€74,040 | -54.6% |
| Profit (loss) for the period | 9904 | €370,349 | €112,829 | -€257,520 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €370,349 | €112,829 | -€257,520 | -69.5% |
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 16 October 2026 via checked.be.