ALS TEAM: 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 TEAM
Largest movements
- Receivables within one year +€14,003
up €14,003 (+100%), from €13,994 to €27,997
of which Trade receivables: +€9,023
- Cash -€4,538
down €4,538 (-73.6%), from €6,164 to €1,626
mainly Receivables within one year (-€14,003) and Tax, wage and social debts (-€4,719)
- Deferred charges and accrued income +€756
new in 2025: €756
- Tangible fixed assets -€608
down €608 (-39.7%), from €1,530 to €922
of which Plant, machinery and equipment: -€440
- Other debts +€9,146
new in 2025: €9,146
- Profit (loss) carried forward +€5,186
up €5,186 (+60.2%), from €8,618 to €13,804
- Tax, wage and social debts -€4,719
down €4,719 (-94.2%), from €5,010 to €291
of which Taxes: -€2,861
- Gross operating margin -€43,086
down €43,086 (-84.0%), from €51,306 to €8,220
- Staff costs -€36,438
no longer reported in 2025 (was €36,438)
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 | €21,688 | €31,301 | +€9,613 | +44.3% |
| Fixed assets | 21/28 | €1,530 | €922 | -€608 | -39.7% |
| Tangible fixed assets | 22/27 | €1,530 | €922 | -€608 | -39.7% |
| Plant, machinery and equipment | 23 | €1,054 | €614 | -€440 | -41.7% |
| Furniture and vehicles | 24 | €476 | €308 | -€168 | -35.3% |
| Current assets | 29/58 | €20,158 | €30,379 | +€10,221 | +50.7% |
| Amounts receivable within one year | 40/41 | €13,994 | €27,997 | +€14,003 | +100% |
| Trade receivables | 40 | €6,265 | €15,288 | +€9,023 | +144% |
| Other amounts receivable | 41 | €7,729 | €12,709 | +€4,980 | +64.4% |
| Cash at bank and in hand | 54/58 | €6,164 | €1,626 | -€4,538 | -73.6% |
| Deferred charges and accrued income | 490/1 | - | €756 | +€756 | |
| Total equity and liabilities | 10/49 | €21,688 | €31,301 | +€9,613 | +44.3% |
| Equity | 10/15 | €16,678 | €21,864 | +€5,186 | +31.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,618 | €13,804 | +€5,186 | +60.2% |
| Amounts payable | 17/49 | €5,010 | €9,437 | +€4,427 | +88.4% |
| Amounts payable within one year | 42/48 | €5,010 | €9,437 | +€4,427 | +88.4% |
| Taxes, remuneration and social security | 45 | €5,010 | €291 | -€4,719 | -94.2% |
| Taxes | 450/3 | €2,861 | - | -€2,861 | |
| Remuneration and social security | 454/9 | €2,149 | €291 | -€1,858 | -86.5% |
| Other amounts payable | 47/48 | - | €9,146 | +€9,146 | |
| Remuneration, social security and pensions | 62 | €36,438 | - | -€36,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €608 | +€93 | +18.1% |
| Other operating charges | 640/8 | €2,075 | €2,223 | +€148 | +7.1% |
| Gross operating margin | 9900 | €51,306 | €8,220 | -€43,086 | -84.0% |
| Operating profit (loss) | 9901 | €12,278 | €5,389 | -€6,889 | -56.1% |
| Financial income | 75/76B | €250 | €15 | -€235 | -94.0% |
| Recurring financial income | 75 | €250 | €15 | -€235 | -94.0% |
| Financial charges | 65/66B | €420 | €218 | -€202 | -48.1% |
| Recurring financial charges | 65 | €420 | €218 | -€202 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €12,108 | €5,186 | -€6,922 | -57.2% |
| Profit (loss) for the period | 9904 | €12,108 | €5,186 | -€6,922 | -57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,108 | €5,186 | -€6,922 | -57.2% |
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.