ALY DENT: 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.
ALY DENT
Largest movements
- Receivables within one year +€53,786
up €53,786 (+164%), from €32,711 to €86,498
of which Other amounts receivable: +€86,215
- Cash +€43,004
up €43,004 (+26.2%), from €164,318 to €207,322
mainly Net result for the year (+€201,744) and Other debts (+€91,562)
- Tangible fixed assets +€9,036
up €9,036 (+8.2%), from €110,834 to €119,870
of which Other tangible fixed assets: +€38,063
- Other debts +€91,562
up €91,562 (+948%), from €9,660 to €101,222
- Profit (loss) carried forward +€42,249
up €42,249 (+23.7%), from €178,578 to €220,826
- Debts after one year -€16,288
down €16,288 (-79.6%), from €20,458 to €4,171
- Gross operating margin +€75,062
up €75,062 (+19.2%), from €391,160 to €466,222
- Depreciation -€20,278
down €20,278 (-37.4%), from €54,166 to €33,888
- Staff costs -€17,949
down €17,949 (-9.9%), from €181,223 to €163,274
- Taxes +€12,930
up €12,930 (+23.4%), from €55,315 to €68,245
- Other operating charges -€5,785
down €5,785 (-81.6%), from €7,089 to €1,305
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 | €433,211 | €538,650 | +€105,439 | +24.3% |
| Fixed assets | 21/28 | €233,834 | €242,870 | +€9,036 | +3.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €110,834 | €119,870 | +€9,036 | +8.2% |
| Land and buildings | 22 | €40,016 | €33,255 | -€6,761 | -16.9% |
| Plant, machinery and equipment | 23 | €13,946 | €11,026 | -€2,920 | -20.9% |
| Furniture and vehicles | 24 | €46,617 | €27,270 | -€19,347 | -41.5% |
| Other tangible fixed assets | 26 | €10,255 | €48,318 | +€38,063 | +371% |
| Financial fixed assets | 28 | €123,000 | €123,000 | = | 0.0% |
| Current assets | 29/58 | €199,377 | €295,780 | +€96,403 | +48.4% |
| Amounts receivable within one year | 40/41 | €32,711 | €86,498 | +€53,786 | +164% |
| Trade receivables | 40 | €32,711 | €283 | -€32,428 | -99.1% |
| Other amounts receivable | 41 | €0 | €86,215 | +€86,215 | |
| Cash at bank and in hand | 54/58 | €164,318 | €207,322 | +€43,004 | +26.2% |
| Deferred charges and accrued income | 490/1 | €2,348 | €1,961 | -€386 | -16.5% |
| Total equity and liabilities | 10/49 | €433,211 | €538,650 | +€105,439 | +24.3% |
| Equity | 10/15 | €311,638 | €353,886 | +€42,249 | +13.6% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €121,860 | €121,860 | = | 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% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €178,578 | €220,826 | +€42,249 | +23.7% |
| Amounts payable | 17/49 | €121,573 | €184,764 | +€63,191 | +52.0% |
| Amounts payable after more than one year | 17 | €20,458 | €4,171 | -€16,288 | -79.6% |
| Financial debts | 170/4 | €20,458 | €4,171 | -€16,288 | -79.6% |
| Amounts payable within one year | 42/48 | €96,165 | €180,593 | +€84,428 | +87.8% |
| Current portion of amounts payable after more than one year | 42 | €15,674 | €16,288 | +€613 | +3.9% |
| Trade debts | 44 | €6,083 | €1,013 | -€5,070 | -83.4% |
| Suppliers | 440/4 | €6,083 | €1,013 | -€5,070 | -83.4% |
| Taxes, remuneration and social security | 45 | €64,748 | €62,071 | -€2,677 | -4.1% |
| Taxes | 450/3 | €43,203 | €50,010 | +€6,807 | +15.8% |
| Remuneration and social security | 454/9 | €21,545 | €12,061 | -€9,484 | -44.0% |
| Other amounts payable | 47/48 | €9,660 | €101,222 | +€91,562 | +948% |
| Accrued charges and deferred income | 492/3 | €4,950 | €0 | -€4,950 | -100% |
| Non-recurring operating income | 76A | €4,332 | €0 | -€4,332 | -100% |
| Remuneration, social security and pensions | 62 | €181,223 | €163,274 | -€17,949 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,166 | €33,888 | -€20,278 | -37.4% |
| Other operating charges | 640/8 | €7,089 | €1,305 | -€5,785 | -81.6% |
| Gross operating margin | 9900 | €391,160 | €466,222 | +€75,062 | +19.2% |
| Operating profit (loss) | 9901 | €148,682 | €267,756 | +€119,074 | +80.1% |
| Financial income | 75/76B | €3,721 | €3,778 | +€56 | +1.5% |
| Recurring financial income | 75 | €3,721 | €3,778 | +€56 | +1.5% |
| Financial charges | 65/66B | €1,598 | €1,545 | -€53 | -3.3% |
| Recurring financial charges | 65 | €1,598 | €1,545 | -€53 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €150,805 | €269,990 | +€119,184 | +79.0% |
| Income taxes | 67/77 | €55,315 | €68,245 | +€12,930 | +23.4% |
| Profit (loss) for the period | 9904 | €95,491 | €201,744 | +€106,254 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €95,491 | €201,744 | +€106,254 | +111% |
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.