ALA LIBER: 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.
ALA LIBER
Largest movements
- Cash -€18,706
down €18,706 (-56.3%), from €33,216 to €14,510
mainly Net result for the year (-€17,331) and Receivables within one year (-€3,800)
- Tangible fixed assets -€4,974
down €4,974 (-4.9%), from €101,392 to €96,418
of which Other tangible fixed assets: -€4,422
- Receivables within one year +€3,800
up €3,800 (+1,516%), from €251 to €4,051
of which Trade receivables: +€3,100
- Reserves -€17,331
down €17,331 (-18.1%), from €95,561 to €78,231
of which Distributable reserves: -€17,331
- Other debts -€2,573
down €2,573 (-19.4%), from €13,273 to €10,700
- Gross operating margin +€7,558
up €7,558 (+46.3%), from -€16,333 to -€8,775
- Depreciation -€1,268
down €1,268 (-17.1%), from €7,409 to €6,140
- Other operating charges -€514
down €514 (-27.2%), from €1,889 to €1,374
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 | €135,739 | €115,333 | -€20,405 | -15.0% |
| Fixed assets | 21/28 | €101,392 | €96,418 | -€4,974 | -4.9% |
| Tangible fixed assets | 22/27 | €101,392 | €96,418 | -€4,974 | -4.9% |
| Land and buildings | 22 | €78,611 | €78,611 | = | 0.0% |
| Plant, machinery and equipment | 23 | €133 | - | -€133 | |
| Furniture and vehicles | 24 | €2,226 | €1,807 | -€419 | -18.8% |
| Other tangible fixed assets | 26 | €20,422 | €16,000 | -€4,422 | -21.7% |
| Current assets | 29/58 | €34,347 | €18,916 | -€15,431 | -44.9% |
| Amounts receivable within one year | 40/41 | €251 | €4,051 | +€3,800 | +1,516% |
| Trade receivables | 40 | - | €3,100 | +€3,100 | |
| Other amounts receivable | 41 | €251 | €951 | +€700 | +279% |
| Cash at bank and in hand | 54/58 | €33,216 | €14,510 | -€18,706 | -56.3% |
| Deferred charges and accrued income | 490/1 | €880 | €355 | -€526 | -59.7% |
| Total equity and liabilities | 10/49 | €135,739 | €115,333 | -€20,405 | -15.0% |
| Equity | 10/15 | €120,561 | €103,231 | -€17,331 | -14.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €95,561 | €78,231 | -€17,331 | -18.1% |
| Tax-exempt reserves | 132 | €143 | €143 | = | 0.0% |
| Distributable reserves | 133 | €95,418 | €78,087 | -€17,331 | -18.2% |
| Amounts payable | 17/49 | €15,177 | €12,103 | -€3,075 | -20.3% |
| Amounts payable within one year | 42/48 | €15,177 | €12,103 | -€3,075 | -20.3% |
| Trade debts | 44 | €1,426 | €902 | -€524 | -36.7% |
| Suppliers | 440/4 | €1,426 | €902 | -€524 | -36.7% |
| Taxes, remuneration and social security | 45 | €478 | €500 | +€22 | +4.5% |
| Taxes | 450/3 | €478 | €500 | +€22 | +4.5% |
| Other amounts payable | 47/48 | €13,273 | €10,700 | -€2,573 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,409 | €6,140 | -€1,268 | -17.1% |
| Other operating charges | 640/8 | €1,889 | €1,374 | -€514 | -27.2% |
| Non-recurring operating charges | 66A | €299 | €453 | +€153 | +51.3% |
| Gross operating margin | 9900 | -€16,333 | -€8,775 | +€7,558 | +46.3% |
| Operating profit (loss) | 9901 | -€25,929 | -€16,743 | +€9,187 | +35.4% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €63 | €88 | +€25 | +40.7% |
| Recurring financial charges | 65 | €63 | €88 | +€25 | +40.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,988 | -€16,831 | +€9,157 | +35.2% |
| Income taxes | 67/77 | €478 | €500 | +€22 | +4.5% |
| Profit (loss) for the period | 9904 | -€26,466 | -€17,331 | +€9,135 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,466 | -€17,331 | +€9,135 | +34.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.