POSTSITE AALST B: 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.
What changed
POSTSITE AALST B
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€525,964
2024 · €499,940+€26,024
Equity
€1.4m
2024 · €1.3m+€25,964
Cash
€265,274
2024 · €718,266-€452,992
Balance sheet total
€7.7m
2024 · €7.6m+€85,277
Largest movements
Assets
- Current investments +€1.0m
new in 2025: €1.0m
- Cash -€452,992
down €452,992 (-63.1%), from €718,266 to €265,274
mainly Debts after one year (-€5.5m) and Current investments (-€1.0m)
- Tangible fixed assets -€427,390
down €427,390 (-6.9%), from €6.2m to €5.7m
Equity and liabilities
- Debts after one year -€5.5m
no longer reported in 2025 (was €5.5m)
- Current portion of long-term debt +€5.5m
new in 2025: €5.5m
Income statement
- Gross operating margin +€39,503
up €39,503 (+3.1%), from €1.3m to €1.3m
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.
Result 2024
€499,940
Gross operating margin
+€39,503
Depreciation
-€43
Other operating charges
-€3,594
Financial income
-€5,035
Financial charges
+€3,721
Taxes
-€8,528
Result 2025
€525,964
raises the resultlowers the result
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.
From operations
+€1.0m
Investment
-€1.0m
Financing
-€500,000
Cash 2024
€718,266
From operations (derived)
+€1.0m
Net result for the year
+€525,964
Depreciation
+€427,390
Smaller working-capital items
-€740
Deferred charges and accrued income
+€43,823
Other debts
+€50,571
Investment (derived)
-€1.0m
Current investments
-€1.0m
Financing
-€500,000
Debts after one year
-€5.5m
Current portion of long-term debt
+€5.5m
Contributions, distributions and other
-€500,000
Cash 2025
€265,274
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,599,579 | €7,684,856 | +€85,277 | +1.1% |
| Fixed assets | 21/28 | €6,158,072 | €5,730,682 | -€427,390 | -6.9% |
| Tangible fixed assets | 22/27 | €6,158,072 | €5,730,682 | -€427,390 | -6.9% |
| Land and buildings | 22 | €6,158,072 | €5,730,682 | -€427,390 | -6.9% |
| Current assets | 29/58 | €1,441,507 | €1,954,174 | +€512,667 | +35.6% |
| Amounts receivable within one year | 40/41 | €18,083 | €27,565 | +€9,482 | +52.4% |
| Trade receivables | 40 | €13,452 | €13,452 | = | 0.0% |
| Other amounts receivable | 41 | €4,631 | €14,113 | +€9,482 | +205% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €718,266 | €265,274 | -€452,992 | -63.1% |
| Deferred charges and accrued income | 490/1 | €705,159 | €661,335 | -€43,823 | -6.2% |
| Total equity and liabilities | 10/49 | €7,599,579 | €7,684,856 | +€85,277 | +1.1% |
| Equity | 10/15 | €1,349,398 | €1,375,362 | +€25,964 | +1.9% |
| Contributions | 10/11 | €1,062,000 | €1,062,000 | = | 0.0% |
| Capital | 10 | €1,062,000 | €1,062,000 | = | 0.0% |
| Issued capital | 100 | €1,062,000 | €1,062,000 | = | 0.0% |
| Reserves | 13 | €106,200 | €106,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €106,200 | €106,200 | = | 0.0% |
| Legal reserve | 130 | €106,200 | €106,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,198 | €207,162 | +€25,964 | +14.3% |
| Amounts payable | 17/49 | €6,250,181 | €6,309,494 | +€59,313 | +0.9% |
| Amounts payable after more than one year | 17 | €5,526,866 | - | -€5.5m | |
| Financial debts | 170/4 | €5,526,866 | - | -€5.5m | |
| Amounts payable within one year | 42/48 | €450,000 | €6,038,141 | +€5.6m | +1,242% |
| Current portion of amounts payable after more than one year | 42 | - | €5,526,866 | +€5.5m | |
| Trade debts | 44 | - | €10,705 | +€10,705 | |
| Suppliers | 440/4 | - | €10,705 | +€10,705 | |
| Other amounts payable | 47/48 | €450,000 | €500,571 | +€50,571 | +11.2% |
| Accrued charges and deferred income | 492/3 | €273,316 | €271,353 | -€1,963 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €427,347 | €427,390 | +€43 | 0.0% |
| Other operating charges | 640/8 | €114,566 | €118,160 | +€3,594 | +3.1% |
| Gross operating margin | 9900 | €1,260,612 | €1,300,115 | +€39,503 | +3.1% |
| Operating profit (loss) | 9901 | €718,699 | €754,565 | +€35,866 | +5.0% |
| Financial income | 75/76B | €21,047 | €16,012 | -€5,035 | -23.9% |
| Recurring financial income | 75 | €21,047 | €16,012 | -€5,035 | -23.9% |
| Financial charges | 65/66B | €73,013 | €69,291 | -€3,721 | -5.1% |
| Recurring financial charges | 65 | €73,013 | €69,291 | -€3,721 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €666,733 | €701,285 | +€34,552 | +5.2% |
| Income taxes | 67/77 | €166,793 | €175,321 | +€8,528 | +5.1% |
| Profit (loss) for the period | 9904 | €499,940 | €525,964 | +€26,024 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €499,940 | €525,964 | +€26,024 | +5.2% |
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 27 October 2026 via checked.be.