Alay: 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.
What changed
Alay
NACE 87.301, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€91,751
2024 · €180,233-€88,481
Equity
€1.6m
2024 · €1.5m+€91,751
Cash
€1.4m
2024 · €1.6m-€189,559
Balance sheet total
€2.2m
2024 · €2.3m-€114,958
Largest movements
Assets
- Cash -€189,559
down €189,559 (-11.7%), from €1.6m to €1.4m
mainly Other debts (-€200,855) and Deferred charges and accrued income (-€102,155)
- Deferred charges and accrued income +€102,155
up €102,155 (+361.0%), from €28,296 to €130,451
Equity and liabilities
- Other debts -€200,855
down €200,855 (-93.5%), from €214,902 to €14,047
- Profit (loss) carried forward +€91,751
up €91,751 (+6.6%), from €1.4m to €1.5m
Income statement
- Gross operating margin -€101,639
down €101,639 (-2.9%), from €3.5m to €3.4m
- Taxes -€35,586
down €35,586 (-58.7%), from €60,600 to €25,014
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.
Result 2024
€180,233
Gross operating margin
-€101,639
Staff costs
+€29,006
Depreciation
+€2,500
Write-downs
-€15,618
Other operating charges
-€807
Other operating items
-€11,346
Financial income
-€27,183
Financial charges
+€1,020
Taxes
+€35,586
Result 2025
€91,751
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.
From operations
-€189,559
Investment
€0
Financing
€0
Cash 2024
€1.6m
From operations (derived)
-€189,559
Net result for the year
+€91,751
Depreciation
+€5,804
Smaller working-capital items
-€137
Receivables within one year
+€21,764
Deferred charges and accrued income
-€102,155
Tax, wage and social debts
-€5,731
Other debts
-€200,855
Cash 2025
€1.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,330,568 | €2,215,610 | -€114,958 | -4.9% |
| Fixed assets | 21/28 | €246,839 | €241,035 | -€5,804 | -2.4% |
| Tangible fixed assets | 22/27 | €246,137 | €240,333 | -€5,804 | -2.4% |
| Land and buildings | 22 | €219,362 | €219,007 | -€355 | -0.2% |
| Plant, machinery and equipment | 23 | €26,775 | €21,326 | -€5,449 | -20.4% |
| Financial fixed assets | 28 | €702 | €702 | = | 0.0% |
| Current assets | 29/58 | €2,083,729 | €1,974,575 | -€109,153 | -5.2% |
| Stocks and contracts in progress | 3 | €7,259 | €7,274 | +€15 | +0.2% |
| Stocks | 30/36 | €7,259 | €7,274 | +€15 | +0.2% |
| Amounts receivable within one year | 40/41 | €427,393 | €405,628 | -€21,764 | -5.1% |
| Trade receivables | 40 | €412,961 | €386,137 | -€26,824 | -6.5% |
| Other amounts receivable | 41 | €14,431 | €19,491 | +€5,060 | +35.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,620,781 | €1,431,221 | -€189,559 | -11.7% |
| Deferred charges and accrued income | 490/1 | €28,296 | €130,451 | +€102,155 | +361.0% |
| Total equity and liabilities | 10/49 | €2,330,568 | €2,215,610 | -€114,958 | -4.9% |
| Equity | 10/15 | €1,469,893 | €1,561,644 | +€91,751 | +6.2% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,388,088 | €1,479,839 | +€91,751 | +6.6% |
| Amounts payable | 17/49 | €860,675 | €653,966 | -€206,709 | -24.0% |
| Amounts payable within one year | 42/48 | €847,301 | €640,966 | -€206,335 | -24.4% |
| Trade debts | 44 | €81,490 | €81,742 | +€252 | +0.3% |
| Suppliers | 440/4 | €81,490 | €81,742 | +€252 | +0.3% |
| Taxes, remuneration and social security | 45 | €550,909 | €545,177 | -€5,731 | -1.0% |
| Taxes | 450/3 | €33,964 | €35,050 | +€1,086 | +3.2% |
| Remuneration and social security | 454/9 | €516,945 | €510,128 | -€6,818 | -1.3% |
| Other amounts payable | 47/48 | €214,902 | €14,047 | -€200,855 | -93.5% |
| Accrued charges and deferred income | 492/3 | €13,374 | €13,000 | -€374 | -2.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,144,478 | €3,115,473 | -€29,006 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,304 | €5,804 | -€2,500 | -30.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,109 | €7,509 | +€15,618 | |
| Other operating charges | 640/8 | €87,006 | €87,812 | +€807 | +0.9% |
| Non-recurring operating charges | 66A | €452 | €11,798 | +€11,346 | +2508.2% |
| Gross operating margin | 9900 | €3,452,634 | €3,350,995 | -€101,639 | -2.9% |
| Operating profit (loss) | 9901 | €220,502 | €122,598 | -€97,904 | -44.4% |
| Financial income | 75/76B | €36,903 | €9,719 | -€27,183 | -73.7% |
| Recurring financial income | 75 | €36,903 | €9,719 | -€27,183 | -73.7% |
| Financial charges | 65/66B | €16,572 | €15,553 | -€1,020 | -6.2% |
| Recurring financial charges | 65 | €16,572 | €15,553 | -€1,020 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €240,832 | €116,765 | -€124,067 | -51.5% |
| Income taxes | 67/77 | €60,600 | €25,014 | -€35,586 | -58.7% |
| Profit (loss) for the period | 9904 | €180,233 | €91,751 | -€88,481 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €180,233 | €91,751 | -€88,481 | -49.1% |
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 8 October 2026 via checked.be.