ALAINKO: 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.
ALAINKO
Largest movements
- Cash -€79,660
no longer reported in 2025 (was €79,660)
mainly Net result for the year (-€41,715) and Stocks and contracts (-€36,000)
- Stocks and contracts +€36,000
up €36,000 (+28.1%), from €128,033 to €164,033
- Receivables within one year +€2,384
up €2,384 (+18.2%), from €13,075 to €15,459
- Profit (loss) carried forward -€41,715
down €41,715 (-42.3%), from €98,681 to €56,966
- Trade debts -€7,233
down €7,233 (-55.6%), from €13,008 to €5,774
- Short-term financial debts +€4,411
new in 2025: €4,411
- Gross operating margin -€118,717
down €118,717, from €79,439 to -€39,278
- Taxes -€22,420
no longer reported in 2025 (was €22,420)
- Depreciation -€3,727
down €3,727 (-69.8%), from €5,339 to €1,612
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 | €222,379 | €179,492 | -€42,887 | -19.3% |
| Fixed assets | 21/28 | €1,611 | - | -€1,611 | |
| Tangible fixed assets | 22/27 | €1,611 | - | -€1,611 | |
| Plant, machinery and equipment | 23 | €42 | - | -€42 | |
| Furniture and vehicles | 24 | €1,569 | - | -€1,569 | |
| Current assets | 29/58 | €220,768 | €179,492 | -€41,276 | -18.7% |
| Stocks and contracts in progress | 3 | €128,033 | €164,033 | +€36,000 | +28.1% |
| Stocks | 30/36 | €128,033 | €164,033 | +€36,000 | +28.1% |
| Amounts receivable within one year | 40/41 | €13,075 | €15,459 | +€2,384 | +18.2% |
| Other amounts receivable | 41 | €13,075 | €15,459 | +€2,384 | +18.2% |
| Cash at bank and in hand | 54/58 | €79,660 | - | -€79,660 | |
| Total equity and liabilities | 10/49 | €222,379 | €179,492 | -€42,887 | -19.3% |
| Equity | 10/15 | €170,262 | €128,548 | -€41,715 | -24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,982 | €52,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,122 | €51,122 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,681 | €56,966 | -€41,715 | -42.3% |
| Amounts payable | 17/49 | €52,117 | €50,945 | -€1,172 | -2.2% |
| Amounts payable within one year | 42/48 | €52,117 | €50,945 | -€1,172 | -2.2% |
| Financial debts | 43 | - | €4,411 | +€4,411 | |
| Credit institutions | 430/8 | - | €4,411 | +€4,411 | |
| Trade debts | 44 | €13,008 | €5,774 | -€7,233 | -55.6% |
| Suppliers | 440/4 | €13,008 | €5,774 | -€7,233 | -55.6% |
| Taxes, remuneration and social security | 45 | €39,109 | €40,759 | +€1,650 | +4.2% |
| Taxes | 450/3 | €38,559 | €38,559 | = | 0.0% |
| Remuneration and social security | 454/9 | €550 | €2,200 | +€1,650 | +300.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,339 | €1,612 | -€3,727 | -69.8% |
| Other operating charges | 640/8 | €1,809 | €1,326 | -€483 | -26.7% |
| Gross operating margin | 9900 | €79,439 | -€39,278 | -€118,717 | |
| Operating profit (loss) | 9901 | €72,291 | -€42,215 | -€114,506 | |
| Financial income | 75/76B | €123 | €802 | +€679 | +554.0% |
| Recurring financial income | 75 | €123 | €802 | +€679 | +554.0% |
| Financial charges | 65/66B | €566 | €302 | -€264 | -46.7% |
| Recurring financial charges | 65 | €566 | €302 | -€264 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €71,848 | -€41,715 | -€113,563 | |
| Income taxes | 67/77 | €22,420 | - | -€22,420 | |
| Profit (loss) for the period | 9904 | €49,428 | -€41,715 | -€91,143 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,428 | -€41,715 | -€91,143 |
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 4 October 2026 via checked.be.