Land Aalst: 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.
Land Aalst
Largest movements
- Stocks and contracts +€820,755
up €820,755 (+6.7%), from €12.2m to €13.1m
- Other debts +€1.1m
up €1.1m (+40.2%), from €2.8m to €3.9m
- Profit (loss) carried forward -€211,020
down €211,020 (-10.1%), from -€2.1m to -€2.3m
- Gross operating margin +€137,335
up €137,335, from -€13,890 to €123,445
- Financial charges -€123,268
down €123,268 (-27.1%), from €454,206 to €330,938
- Other operating charges -€9,990
down €9,990 (-73.9%), from €13,517 to €3,527
- Financial income -€2,369
down €2,369 (-100%), from €2,369 to €0
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 | €17,718,918 | €18,539,695 | +€820,777 | +4.6% |
| Fixed assets | 21/28 | €5,443,200 | €5,443,200 | = | 0.0% |
| Financial fixed assets | 28 | €5,443,200 | €5,443,200 | = | 0.0% |
| Current assets | 29/58 | €12,275,718 | €13,096,495 | +€820,777 | +6.7% |
| Stocks and contracts in progress | 3 | €12,249,833 | €13,070,588 | +€820,755 | +6.7% |
| Stocks | 30/36 | €12,249,833 | €13,070,588 | +€820,755 | +6.7% |
| Amounts receivable within one year | 40/41 | €16,993 | €16,993 | = | 0.0% |
| Trade receivables | 40 | €16,993 | €16,993 | = | 0.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €8,892 | €8,914 | +€22 | +0.3% |
| Total equity and liabilities | 10/49 | €17,718,918 | €18,539,695 | +€820,777 | +4.6% |
| Equity | 10/15 | -€1,970,037 | -€2,181,057 | -€211,020 | -10.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,080,037 | -€2,291,057 | -€211,020 | -10.1% |
| Amounts payable | 17/49 | €19,688,955 | €20,720,753 | +€1.0m | +5.2% |
| Amounts payable after more than one year | 17 | €16,323,760 | €16,323,760 | = | 0.0% |
| Financial debts | 170/4 | €16,323,760 | €16,323,760 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,338,753 | €4,357,791 | +€1.0m | +30.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €571,485 | €478,675 | -€92,810 | -16.2% |
| Suppliers | 440/4 | €571,485 | €478,675 | -€92,810 | -16.2% |
| Other amounts payable | 47/48 | €2,767,268 | €3,879,116 | +€1.1m | +40.2% |
| Accrued charges and deferred income | 492/3 | €26,442 | €39,202 | +€12,759 | +48.3% |
| Non-recurring operating income | 76A | - | €129,438 | +€129,438 | |
| Other operating charges | 640/8 | €13,517 | €3,527 | -€9,990 | -73.9% |
| Gross operating margin | 9900 | -€13,890 | €123,445 | +€137,335 | |
| Operating profit (loss) | 9901 | -€27,407 | €119,918 | +€147,325 | |
| Financial income | 75/76B | €2,369 | €0 | -€2,369 | -100% |
| Recurring financial income | 75 | €2,369 | €0 | -€2,369 | -100% |
| Financial charges | 65/66B | €454,206 | €330,938 | -€123,268 | -27.1% |
| Recurring financial charges | 65 | €454,206 | €330,938 | -€123,268 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | -€479,244 | -€211,020 | +€268,224 | +56.0% |
| Profit (loss) for the period | 9904 | -€479,244 | -€211,020 | +€268,224 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€479,244 | -€211,020 | +€268,224 | +56.0% |
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.