AALIYAH MOVE: 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.
AALIYAH MOVE
Largest movements
- Tangible fixed assets -€4,896
down €4,896 (-25.7%), from €19,067 to €14,172
- Cash +€2,470
up €2,470 (+45.7%), from €5,407 to €7,877
mainly Other debts (+€7,512) and Investment in fixed assets (net) (+€3,026)
- Deferred charges and accrued income +€1,448
up €1,448 (+336%), from €431 to €1,880
- Receivables within one year -€1,229
down €1,229 (-31.9%), from €3,851 to €2,622
of which Trade receivables: -€1,739
- Other debts +€7,512
up €7,512 (+54.7%), from €13,730 to €21,242
- Profit (loss) carried forward -€4,745
down €4,745 (-62.2%), from €7,628 to €2,883
- Trade debts -€2,956
down €2,956 (-54.9%), from €5,381 to €2,425
- Tax, wage and social debts -€2,017
no longer reported in 2025 (was €2,017)
- Other operating charges +€15,926
up €15,926 (+2,723%), from €585 to €16,511
- Depreciation -€3,776
down €3,776 (-66.9%), from €5,646 to €1,870
- Gross operating margin -€2,141
down €2,141 (-13.4%), from €16,030 to €13,889
- Taxes -€2,017
no longer reported in 2025 (was €2,017)
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 | €28,756 | €26,550 | -€2,207 | -7.7% |
| Fixed assets | 21/28 | €19,067 | €14,172 | -€4,896 | -25.7% |
| Tangible fixed assets | 22/27 | €19,067 | €14,172 | -€4,896 | -25.7% |
| Furniture and vehicles | 24 | €19,067 | €14,172 | -€4,896 | -25.7% |
| Current assets | 29/58 | €9,689 | €12,378 | +€2,689 | +27.8% |
| Amounts receivable within one year | 40/41 | €3,851 | €2,622 | -€1,229 | -31.9% |
| Trade receivables | 40 | €2,946 | €1,207 | -€1,739 | -59.0% |
| Other amounts receivable | 41 | €905 | €1,415 | +€509 | +56.3% |
| Cash at bank and in hand | 54/58 | €5,407 | €7,877 | +€2,470 | +45.7% |
| Deferred charges and accrued income | 490/1 | €431 | €1,880 | +€1,448 | +336% |
| Total equity and liabilities | 10/49 | €28,756 | €26,550 | -€2,207 | -7.7% |
| Equity | 10/15 | €7,628 | €2,883 | -€4,745 | -62.2% |
| Profit (loss) carried forward | 14 | €7,628 | €2,883 | -€4,745 | -62.2% |
| Amounts payable | 17/49 | €21,128 | €23,666 | +€2,538 | +12.0% |
| Amounts payable within one year | 42/48 | €21,128 | €23,666 | +€2,538 | +12.0% |
| Trade debts | 44 | €5,381 | €2,425 | -€2,956 | -54.9% |
| Suppliers | 440/4 | €5,381 | €2,425 | -€2,956 | -54.9% |
| Taxes, remuneration and social security | 45 | €2,017 | - | -€2,017 | |
| Taxes | 450/3 | €2,017 | - | -€2,017 | |
| Other amounts payable | 47/48 | €13,730 | €21,242 | +€7,512 | +54.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,646 | €1,870 | -€3,776 | -66.9% |
| Other operating charges | 640/8 | €585 | €16,511 | +€15,926 | +2,723% |
| Gross operating margin | 9900 | €16,030 | €13,889 | -€2,141 | -13.4% |
| Operating profit (loss) | 9901 | €9,799 | -€4,492 | -€14,291 | |
| Financial income | 75/76B | €4 | €1 | -€3 | -83.7% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -83.7% |
| Financial charges | 65/66B | €157 | €254 | +€97 | +61.5% |
| Recurring financial charges | 65 | €157 | €254 | +€97 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €9,645 | -€4,745 | -€14,391 | |
| Income taxes | 67/77 | €2,017 | - | -€2,017 | |
| Profit (loss) for the period | 9904 | €7,628 | -€4,745 | -€12,373 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,628 | -€4,745 | -€12,373 |
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 18 October 2026 via checked.be.