ALAGHA: 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.
ALAGHA
Largest movements
- Cash -€8,366
down €8,366 (-96.6%), from €8,661 to €295
mainly Tax, wage and social debts (-€9,084) and Receivables within one year (-€5,476)
- Receivables within one year +€5,476
up €5,476 (+395%), from €1,385 to €6,861
- Tangible fixed assets -€2,500
down €2,500 (-40.2%), from €6,223 to €3,723
- Financial fixed assets +€300
new in 2025: €300
- Tax, wage and social debts -€9,084
down €9,084 (-94.2%), from €9,647 to €564
of which Taxes: -€4,744
- Other debts +€3,254
up €3,254 (+95.6%), from €3,405 to €6,659
- Contributions +€2,000
new in 2025: €2,000
- Trade debts -€1,073
down €1,073 (-89.4%), from €1,200 to €127
- Profit (loss) carried forward -€220
down €220 (-10.7%), from €2,051 to €1,830
- Depreciation +€1,223
up €1,223 (+95.7%), from €1,277 to €2,500
- Other operating charges +€636
up €636 (+94.1%), from €676 to €1,311
- Gross operating margin -€527
down €527 (-13.1%), from €4,037 to €3,510
- Provisions -€129
new in 2025: -€129
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 | €16,303 | €11,180 | -€5,123 | -31.4% |
| Fixed assets | 21/28 | €6,223 | €4,023 | -€2,200 | -35.3% |
| Tangible fixed assets | 22/27 | €6,223 | €3,723 | -€2,500 | -40.2% |
| Furniture and vehicles | 24 | €6,223 | €3,723 | -€2,500 | -40.2% |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €10,080 | €7,157 | -€2,924 | -29.0% |
| Amounts receivable within one year | 40/41 | €1,385 | €6,861 | +€5,476 | +395% |
| Trade receivables | 40 | €1,385 | €6,861 | +€5,476 | +395% |
| Cash at bank and in hand | 54/58 | €8,661 | €295 | -€8,366 | -96.6% |
| Deferred charges and accrued income | 490/1 | €34 | - | -€34 | |
| Total equity and liabilities | 10/49 | €16,303 | €11,180 | -€5,123 | -31.4% |
| Equity | 10/15 | €2,051 | €3,830 | +€1,780 | +86.8% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €2,051 | €1,830 | -€220 | -10.7% |
| Amounts payable | 17/49 | €14,252 | €7,349 | -€6,903 | -48.4% |
| Amounts payable within one year | 42/48 | €14,252 | €7,349 | -€6,903 | -48.4% |
| Trade debts | 44 | €1,200 | €127 | -€1,073 | -89.4% |
| Suppliers | 440/4 | €1,200 | €127 | -€1,073 | -89.4% |
| Taxes, remuneration and social security | 45 | €9,647 | €564 | -€9,084 | -94.2% |
| Taxes | 450/3 | €5,308 | €564 | -€4,744 | -89.4% |
| Remuneration and social security | 454/9 | €4,339 | - | -€4,339 | |
| Other amounts payable | 47/48 | €3,405 | €6,659 | +€3,254 | +95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,277 | €2,500 | +€1,223 | +95.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€129 | -€129 | |
| Other operating charges | 640/8 | €676 | €1,311 | +€636 | +94.1% |
| Gross operating margin | 9900 | €4,037 | €3,510 | -€527 | -13.1% |
| Operating profit (loss) | 9901 | €2,084 | -€173 | -€2,257 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €34 | €48 | +€14 | +40.9% |
| Recurring financial charges | 65 | €34 | €48 | +€14 | +40.9% |
| Profit (loss) for the period before taxes | 9903 | €2,051 | -€220 | -€2,271 | |
| Profit (loss) for the period | 9904 | €2,051 | -€220 | -€2,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,051 | -€220 | -€2,271 |
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 16 October 2026 via checked.be.