K-ALI: 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.
K-ALI
Largest movements
- Receivables within one year +€13,236
up €13,236 (+101.0%), from €13,106 to €26,343
of which Other amounts receivable: +€8,509
- Cash -€6,615
down €6,615 (-67.0%), from €9,871 to €3,257
mainly Receivables within one year (-€13,236) and Accrued charges and deferred income (-€7,200)
- Deferred charges and accrued income -€3,989
down €3,989 (-60.4%), from €6,607 to €2,618
- Tangible fixed assets +€1,463
new in 2025: €1,463
- Reserves +€15,533
new in 2025: €15,533
- Profit (loss) carried forward -€9,904
down €9,904 (-100.0%), from €9,904 to €0
- Accrued charges and deferred income -€7,200
down €7,200 (-100.0%), from €7,200 to €0
- Tax, wage and social debts +€4,812
up €4,812 (+58.6%), from €8,213 to €13,025
of which Taxes: +€2,617
- Trade debts +€854
up €854 (+67.3%), from €1,269 to €2,123
- Staff costs +€27,041
up €27,041 (+1905.2%), from €1,419 to €28,460
- Gross operating margin +€24,819
up €24,819 (+172.4%), from €14,395 to €39,213
- Other operating charges +€1,045
up €1,045 (+671.8%), from €156 to €1,200
- Taxes +€699
up €699 (+23.9%), from €2,924 to €3,623
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.
Cash bridge derived
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 | €29,585 | €33,680 | +€4,095 | +13.8% |
| Fixed assets | 21/28 | - | €1,463 | +€1,463 | |
| Tangible fixed assets | 22/27 | - | €1,463 | +€1,463 | |
| Plant, machinery and equipment | 23 | - | €1,463 | +€1,463 | |
| Current assets | 29/58 | €29,585 | €32,217 | +€2,632 | +8.9% |
| Amounts receivable within one year | 40/41 | €13,106 | €26,343 | +€13,236 | +101.0% |
| Trade receivables | 40 | €12,536 | €17,263 | +€4,728 | +37.7% |
| Other amounts receivable | 41 | €571 | €9,079 | +€8,509 | +1491.2% |
| Cash at bank and in hand | 54/58 | €9,871 | €3,257 | -€6,615 | -67.0% |
| Deferred charges and accrued income | 490/1 | €6,607 | €2,618 | -€3,989 | -60.4% |
| Total equity and liabilities | 10/49 | €29,585 | €33,680 | +€4,095 | +13.8% |
| Equity | 10/15 | €12,904 | €18,533 | +€5,629 | +43.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €15,533 | +€15,533 | |
| Distributable reserves | 133 | - | €15,533 | +€15,533 | |
| Profit (loss) carried forward | 14 | €9,904 | €0 | -€9,904 | -100.0% |
| Amounts payable | 17/49 | €16,681 | €15,147 | -€1,534 | -9.2% |
| Amounts payable within one year | 42/48 | €9,481 | €15,147 | +€5,666 | +59.8% |
| Trade debts | 44 | €1,269 | €2,123 | +€854 | +67.3% |
| Suppliers | 440/4 | €1,269 | €2,123 | +€854 | +67.3% |
| Taxes, remuneration and social security | 45 | €8,213 | €13,025 | +€4,812 | +58.6% |
| Taxes | 450/3 | €8,213 | €10,829 | +€2,617 | +31.9% |
| Remuneration and social security | 454/9 | - | €2,195 | +€2,195 | |
| Accrued charges and deferred income | 492/3 | €7,200 | €0 | -€7,200 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,419 | €28,460 | +€27,041 | +1905.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €346 | +€346 | |
| Other operating charges | 640/8 | €156 | €1,200 | +€1,045 | +671.8% |
| Gross operating margin | 9900 | €14,395 | €39,213 | +€24,819 | +172.4% |
| Operating profit (loss) | 9901 | €12,820 | €9,207 | -€3,613 | -28.2% |
| Financial income | 75/76B | €17 | €261 | +€244 | +1412.3% |
| Recurring financial income | 75 | €17 | €261 | +€244 | +1412.3% |
| Financial charges | 65/66B | €10 | €217 | +€207 | +2184.0% |
| Recurring financial charges | 65 | €10 | €217 | +€207 | +2184.0% |
| Profit (loss) for the period before taxes | 9903 | €12,828 | €9,252 | -€3,576 | -27.9% |
| Income taxes | 67/77 | €2,924 | €3,623 | +€699 | +23.9% |
| Profit (loss) for the period | 9904 | €9,904 | €5,629 | -€4,275 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,904 | €5,629 | -€4,275 | -43.2% |
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 9 October 2026 via checked.be.