A'LIES: what changed
Two fiscal 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.
A'LIES
Largest movements
- Cash -€6,420
down €6,420 (-96.3%), from €6,668 to €247
mainly Other debts (-€6,341) and Net result for the year (-€3,335)
- Stocks and contracts -€5,849
down €5,849 (-4.4%), from €132,193 to €126,344
- Other debts -€6,341
down €6,341 (-12.8%), from €49,539 to €43,198
- Profit (loss) carried forward -€3,335
down €3,335 (-8.9%), from €37,535 to €34,200
- Trade debts -€2,878
down €2,878 (-97.3%), from €2,959 to €81
- Gross operating margin -€4,379
down €4,379, from €2,779 to -€1,599
- Taxes -€318
down €318 (-92.4%), from €344 to €26
- Financial charges -€105
down €105 (-61.1%), from €172 to €67
- Other operating charges -€74
down €74 (-4.3%), from €1,717 to €1,643
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 | €186,283 | €171,734 | -€14,549 | -7.8% |
| Fixed assets | 21/28 | €41,832 | €41,832 | = | 0.0% |
| Tangible fixed assets | 22/27 | €41,832 | €41,832 | = | 0.0% |
| Land and buildings | 22 | €41,832 | €41,832 | = | 0.0% |
| Current assets | 29/58 | €144,451 | €129,902 | -€14,549 | -10.1% |
| Stocks and contracts in progress | 3 | €132,193 | €126,344 | -€5,849 | -4.4% |
| Stocks | 30/36 | €132,193 | €126,344 | -€5,849 | -4.4% |
| Amounts receivable within one year | 40/41 | €4,497 | €3,311 | -€1,185 | -26.4% |
| Trade receivables | 40 | €4,497 | €3,311 | -€1,185 | -26.4% |
| Cash at bank and in hand | 54/58 | €6,668 | €247 | -€6,420 | -96.3% |
| Deferred charges and accrued income | 490/1 | €1,094 | - | -€1,094 | |
| Total equity and liabilities | 10/49 | €186,283 | €171,734 | -€14,549 | -7.8% |
| Equity | 10/15 | €130,559 | €127,224 | -€3,335 | -2.6% |
| Contributions | 10/11 | €64,452 | €64,452 | = | 0.0% |
| Capital | 10 | €64,452 | €64,452 | = | 0.0% |
| Issued capital | 100 | €64,452 | €64,452 | = | 0.0% |
| Reserves | 13 | €28,571 | €28,571 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,445 | €6,445 | = | 0.0% |
| Legal reserve | 130 | €6,445 | €6,445 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,460 | €9,460 | = | 0.0% |
| Distributable reserves | 133 | €12,666 | €12,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,535 | €34,200 | -€3,335 | -8.9% |
| Amounts payable | 17/49 | €55,725 | €44,510 | -€11,214 | -20.1% |
| Amounts payable within one year | 42/48 | €55,125 | €44,510 | -€10,614 | -19.3% |
| Trade debts | 44 | €2,959 | €81 | -€2,878 | -97.3% |
| Suppliers | 440/4 | €2,959 | €81 | -€2,878 | -97.3% |
| Taxes, remuneration and social security | 45 | €2,627 | €1,231 | -€1,396 | -53.1% |
| Taxes | 450/3 | €2,627 | €1,231 | -€1,396 | -53.1% |
| Other amounts payable | 47/48 | €49,539 | €43,198 | -€6,341 | -12.8% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Other operating charges | 640/8 | €1,717 | €1,643 | -€74 | -4.3% |
| Gross operating margin | 9900 | €2,779 | -€1,599 | -€4,379 | |
| Operating profit (loss) | 9901 | €1,062 | -€3,243 | -€4,305 | |
| Financial income | 75/76B | €1 | €1 | +€0 | +13.4% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +13.4% |
| Financial charges | 65/66B | €172 | €67 | -€105 | -61.1% |
| Recurring financial charges | 65 | €172 | €67 | -€105 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €891 | -€3,309 | -€4,199 | |
| Income taxes | 67/77 | €344 | €26 | -€318 | -92.4% |
| Profit (loss) for the period | 9904 | €547 | -€3,335 | -€3,882 | |
| Profit (loss) for the period to be appropriated | 9905 | €547 | -€3,335 | -€3,882 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.