ALAYAN: 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.
ALAYAN
Largest movements
- Cash -€104
down €104 (-10.7%), from €974 to €869
mainly Short-term financial debts (-€287)
- Short-term financial debts -€287
down €287 (-48.8%), from €587 to €300
- Profit (loss) carried forward +€182
up €182 (+1.1%), from -€17,259 to -€17,077
- Gross operating margin -€549
down €549 (-55.3%), from €992 to €444
- Financial charges -€167
down €167 (-60.0%), from €278 to €111
- Other operating charges +€150
new in 2025: €150
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 | €1,927 | €1,823 | -€104 | -5.4% |
| Current assets | 29/58 | €1,927 | €1,823 | -€104 | -5.4% |
| Amounts receivable within one year | 40/41 | €954 | €954 | = | 0.0% |
| Other amounts receivable | 41 | €954 | €954 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €974 | €869 | -€104 | -10.7% |
| Total equity and liabilities | 10/49 | €1,927 | €1,823 | -€104 | -5.4% |
| Equity | 10/15 | €1,341 | €1,523 | +€182 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,259 | -€17,077 | +€182 | +1.1% |
| Amounts payable | 17/49 | €587 | €300 | -€287 | -48.8% |
| Amounts payable within one year | 42/48 | €587 | €300 | -€287 | -48.8% |
| Financial debts | 43 | €587 | €300 | -€287 | -48.8% |
| Credit institutions | 430/8 | €587 | €300 | -€287 | -48.8% |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €992 | €444 | -€549 | -55.3% |
| Operating profit (loss) | 9901 | €992 | €294 | -€699 | -70.4% |
| Financial charges | 65/66B | €278 | €111 | -€167 | -60.0% |
| Recurring financial charges | 65 | €278 | €111 | -€167 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €714 | €182 | -€532 | -74.5% |
| Profit (loss) for the period | 9904 | €714 | €182 | -€532 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €714 | €182 | -€532 | -74.5% |
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.