ALDiiS: what changed
ALDiiS
Largest movements
- Cash +€13,400
up €13,400 (+105%), from €12,799 to €26,199
mainly Net result for the year (+€26,043) and Depreciation (+€11,620)
- Receivables within one year +€8,179
up €8,179 (+20.2%), from €40,559 to €48,737
of which Trade receivables: +€8,374
- Tangible fixed assets +€2,137
up €2,137 (+18.7%), from €11,436 to €13,573
of which Other tangible fixed assets: +€12,923
- Deferred charges and accrued income -€1,124
down €1,124 (-35.8%), from €3,137 to €2,013
- Profit (loss) carried forward +€13,043
up €13,043, from -€11,443 to €1,600
- Reserves +€13,000
up €13,000 (+60.5%), from €21,500 to €34,500
- Debts after one year -€8,732
down €8,732 (-92.8%), from €9,411 to €679
- Tax, wage and social debts +€8,132
up €8,132 (+91.9%), from €8,853 to €16,985
of which Taxes: +€9,573
- Current portion of long-term debt -€4,403
down €4,403 (-33.5%), from €13,135 to €8,732
- Gross operating margin +€36,991
up €36,991 (+215%), from €17,190 to €54,180
- Taxes +€12,348
up €12,348 (+898%), from €1,376 to €13,723
- Depreciation -€5,050
down €5,050 (-30.3%), from €16,670 to €11,620
- Financial charges -€640
down €640 (-37.2%), from €1,723 to €1,083
- Other operating charges -€577
down €577 (-25.2%), from €2,291 to €1,714
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,051 | €90,643 | +€22,592 | +33.2% |
| Fixed assets | 21/28 | €11,556 | €13,693 | +€2,137 | +18.5% |
| Tangible fixed assets | 22/27 | €11,436 | €13,573 | +€2,137 | +18.7% |
| Furniture and vehicles | 24 | €11,436 | €650 | -€10,786 | -94.3% |
| Other tangible fixed assets | 26 | - | €12,923 | +€12,923 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €56,494 | €76,950 | +€20,455 | +36.2% |
| Amounts receivable within one year | 40/41 | €40,559 | €48,737 | +€8,179 | +20.2% |
| Trade receivables | 40 | €40,362 | €48,737 | +€8,374 | +20.7% |
| Other amounts receivable | 41 | €196 | €1 | -€196 | -99.7% |
| Cash at bank and in hand | 54/58 | €12,799 | €26,199 | +€13,400 | +105% |
| Deferred charges and accrued income | 490/1 | €3,137 | €2,013 | -€1,124 | -35.8% |
| Total equity and liabilities | 10/49 | €68,051 | €90,643 | +€22,592 | +33.2% |
| Equity | 10/15 | €16,257 | €42,300 | +€26,043 | +160% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,500 | €34,500 | +€13,000 | +60.5% |
| Distributable reserves | 133 | €21,500 | €34,500 | +€13,000 | +60.5% |
| Profit (loss) carried forward | 14 | -€11,443 | €1,600 | +€13,043 | |
| Amounts payable | 17/49 | €51,793 | €48,343 | -€3,450 | -6.7% |
| Amounts payable after more than one year | 17 | €9,411 | €679 | -€8,732 | -92.8% |
| Financial debts | 170/4 | €9,411 | €679 | -€8,732 | -92.8% |
| Amounts payable within one year | 42/48 | €42,382 | €47,664 | +€5,282 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €13,135 | €8,732 | -€4,403 | -33.5% |
| Trade debts | 44 | €10,748 | €8,247 | -€2,501 | -23.3% |
| Suppliers | 440/4 | €10,748 | €8,247 | -€2,501 | -23.3% |
| Taxes, remuneration and social security | 45 | €8,853 | €16,985 | +€8,132 | +91.9% |
| Taxes | 450/3 | €7,413 | €16,985 | +€9,573 | +129% |
| Remuneration and social security | 454/9 | €1,441 | - | -€1,441 | |
| Other amounts payable | 47/48 | €9,647 | €13,700 | +€4,053 | +42.0% |
| Non-recurring operating income | 76A | €498 | - | -€498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,670 | €11,620 | -€5,050 | -30.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€122 | - | +€122 | |
| Other operating charges | 640/8 | €2,291 | €1,714 | -€577 | -25.2% |
| Gross operating margin | 9900 | €17,190 | €54,180 | +€36,991 | +215% |
| Operating profit (loss) | 9901 | -€1,650 | €40,846 | +€42,496 | |
| Financial income | 75/76B | €106 | €2 | -€104 | -98.0% |
| Recurring financial income | 75 | €106 | €2 | -€104 | -98.0% |
| Financial charges | 65/66B | €1,723 | €1,083 | -€640 | -37.2% |
| Recurring financial charges | 65 | €1,723 | €1,083 | -€640 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,267 | €39,766 | +€43,033 | |
| Income taxes | 67/77 | €1,376 | €13,723 | +€12,348 | +898% |
| Profit (loss) for the period | 9904 | -€4,643 | €26,043 | +€30,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,643 | €26,043 | +€30,685 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.