L'ALLIANCE PROJECT MANAGEMENT: 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.
L'ALLIANCE PROJECT MANAGEMENT
Largest movements
- Tangible fixed assets -€2,560
down €2,560 (-3.6%), from €71,236 to €68,676
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€853
up €853 (+200%), from €427 to €1,280
- Gross operating margin +€287
up €287 (+21.8%), from -€1,319 to -€1,032
- Other operating charges +€160
up €160 (+89.4%), from €179 to €339
- Financial charges +€26
up €26 (+19.5%), from €133 to €159
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 | €231,736 | €230,933 | -€803 | -0.3% |
| Fixed assets | 21/28 | €71,236 | €68,676 | -€2,560 | -3.6% |
| Tangible fixed assets | 22/27 | €71,236 | €68,676 | -€2,560 | -3.6% |
| Land and buildings | 22 | €71,236 | €68,676 | -€2,560 | -3.6% |
| Current assets | 29/58 | €160,500 | €162,257 | +€1,757 | +1.1% |
| Amounts receivable within one year | 40/41 | €156,407 | €158,657 | +€2,250 | +1.4% |
| Other amounts receivable | 41 | €156,407 | €158,657 | +€2,250 | +1.4% |
| Current investments | 50/53 | €2,799 | €2,799 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,294 | €801 | -€493 | -38.1% |
| Total equity and liabilities | 10/49 | €231,736 | €230,933 | -€803 | -0.3% |
| Equity | 10/15 | €211,612 | €209,778 | -€1,834 | -0.9% |
| Contributions | 10/11 | €18,551 | €18,551 | = | 0.0% |
| Capital | 10 | €18,551 | €18,551 | = | 0.0% |
| Issued capital | 100 | €18,551 | €18,551 | = | 0.0% |
| Reserves | 13 | €6,903 | €6,903 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,903 | €6,903 | = | 0.0% |
| Legal reserve | 130 | €6,903 | €6,903 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,158 | €184,324 | -€1,834 | -1.0% |
| Amounts payable | 17/49 | €20,124 | €21,155 | +€1,031 | +5.1% |
| Amounts payable within one year | 42/48 | €20,124 | €21,155 | +€1,031 | +5.1% |
| Trade debts | 44 | €2,417 | €3,385 | +€968 | +40.0% |
| Suppliers | 440/4 | €2,417 | €3,385 | +€968 | +40.0% |
| Other amounts payable | 47/48 | €17,707 | €17,770 | +€63 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427 | €1,280 | +€853 | +200% |
| Other operating charges | 640/8 | €179 | €339 | +€160 | +89.4% |
| Gross operating margin | 9900 | -€1,319 | -€1,032 | +€287 | +21.8% |
| Operating profit (loss) | 9901 | -€1,925 | -€2,651 | -€726 | -37.7% |
| Financial income | 75/76B | €2,261 | €2,258 | -€3 | -0.1% |
| Recurring financial income | 75 | €2,261 | €2,258 | -€3 | -0.1% |
| Financial charges | 65/66B | €133 | €159 | +€26 | +19.5% |
| Recurring financial charges | 65 | €133 | €159 | +€26 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €203 | -€552 | -€755 | |
| Income taxes | 67/77 | €4 | €2 | -€2 | -50.0% |
| Profit (loss) for the period | 9904 | €199 | -€554 | -€753 | |
| Profit (loss) for the period to be appropriated | 9905 | €199 | -€554 | -€753 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.