ALYB: 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.
ALYB
Largest movements
- Tangible fixed assets -€13,307
down €13,307 (-17.0%), from €78,498 to €65,191
of which Furniture and vehicles: -€13,516
- Stocks and contracts -€8,231
down €8,231 (-7.7%), from €106,571 to €98,339
- Trade debts -€45,437
down €45,437 (-47.7%), from €95,169 to €49,732
- Short-term financial debts +€18,739
up €18,739 (+38.2%), from €49,044 to €67,783
- Tax, wage and social debts +€7,083
up €7,083 (+23.9%), from €29,671 to €36,753
of which Remuneration and social security: +€3,695
- Profit (loss) carried forward -€3,397
down €3,397 (-4.2%), from €80,863 to €77,466
- Gross operating margin +€23,443
up €23,443 (+15.8%), from €148,038 to €171,481
- Staff costs +€20,748
up €20,748 (+20.8%), from €99,545 to €120,293
- Taxes -€2,296
down €2,296 (-66.1%), from €3,473 to €1,177
- Depreciation +€1,750
up €1,750 (+4.8%), from €36,565 to €38,315
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 | €308,210 | €286,987 | -€21,223 | -6.9% |
| Fixed assets | 21/28 | €78,898 | €65,591 | -€13,307 | -16.9% |
| Tangible fixed assets | 22/27 | €78,498 | €65,191 | -€13,307 | -17.0% |
| Land and buildings | 22 | €25,367 | €33,863 | +€8,496 | +33.5% |
| Plant, machinery and equipment | 23 | €19,646 | €11,359 | -€8,288 | -42.2% |
| Furniture and vehicles | 24 | €33,484 | €19,969 | -€13,516 | -40.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €229,312 | €221,396 | -€7,916 | -3.5% |
| Stocks and contracts in progress | 3 | €106,571 | €98,339 | -€8,231 | -7.7% |
| Stocks | 30/36 | €106,571 | €98,339 | -€8,231 | -7.7% |
| Amounts receivable within one year | 40/41 | €756 | €152 | -€604 | -79.9% |
| Trade receivables | 40 | €756 | €152 | -€604 | -79.9% |
| Cash at bank and in hand | 54/58 | €121,986 | €122,905 | +€919 | +0.8% |
| Total equity and liabilities | 10/49 | €308,210 | €286,987 | -€21,223 | -6.9% |
| Equity | 10/15 | €88,923 | €85,526 | -€3,397 | -3.8% |
| 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 | €80,863 | €77,466 | -€3,397 | -4.2% |
| Amounts payable | 17/49 | €219,287 | €201,461 | -€17,826 | -8.1% |
| Amounts payable after more than one year | 17 | €26,719 | €26,949 | +€230 | +0.9% |
| Financial debts | 170/4 | €26,719 | €26,949 | +€230 | +0.9% |
| Amounts payable within one year | 42/48 | €192,568 | €174,512 | -€18,055 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €18,684 | €19,298 | +€614 | +3.3% |
| Financial debts | 43 | €49,044 | €67,783 | +€18,739 | +38.2% |
| Credit institutions | 430/8 | €49,044 | €67,783 | +€18,739 | +38.2% |
| Trade debts | 44 | €95,169 | €49,732 | -€45,437 | -47.7% |
| Suppliers | 440/4 | €95,169 | €49,732 | -€45,437 | -47.7% |
| Taxes, remuneration and social security | 45 | €29,671 | €36,753 | +€7,083 | +23.9% |
| Taxes | 450/3 | €8,387 | €11,774 | +€3,387 | +40.4% |
| Remuneration and social security | 454/9 | €21,283 | €24,979 | +€3,695 | +17.4% |
| Other amounts payable | 47/48 | - | €946 | +€946 | |
| Remuneration, social security and pensions | 62 | €99,545 | €120,293 | +€20,748 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,565 | €38,315 | +€1,750 | +4.8% |
| Other operating charges | 640/8 | €1,035 | €346 | -€689 | -66.6% |
| Gross operating margin | 9900 | €148,038 | €171,481 | +€23,443 | +15.8% |
| Operating profit (loss) | 9901 | €10,894 | €12,527 | +€1,633 | +15.0% |
| Financial income | 75/76B | €1 | €37 | +€36 | +4,559% |
| Recurring financial income | 75 | €1 | €37 | +€36 | +4,559% |
| Financial charges | 65/66B | €13,432 | €14,784 | +€1,352 | +10.1% |
| Recurring financial charges | 65 | €13,432 | €14,784 | +€1,352 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,538 | -€2,220 | +€318 | +12.5% |
| Income taxes | 67/77 | €3,473 | €1,177 | -€2,296 | -66.1% |
| Profit (loss) for the period | 9904 | -€6,011 | -€3,397 | +€2,614 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,011 | -€3,397 | +€2,614 | +43.5% |
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 17 October 2026 via checked.be.