Aldi: 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
Aldi
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€18.1m
2024 · €16.4m+€1.7m
Equity
€13.8m
2024 · €11.7m+€2.1m
Cash
€4.6m
2024 · €3.9m+€662,331
Balance sheet total
€98.6m
2024 · €73.6m+€25.0m
Largest movements
Assets
- Receivables within one year +€23.2m
up €23.2m (+71.3%), from €32.5m to €55.7m
of which Other amounts receivable: +€22.9m
- Tangible fixed assets +€1.1m
up €1.1m (+6.4%), from €16.5m to €17.6m
of which Plant, machinery and equipment: +€1.9m
Equity and liabilities
- Trade debts +€25.6m
up €25.6m (+107.1%), from €23.9m to €49.4m
- Other debts -€5.2m
down €5.2m (-24.2%), from €21.6m to €16.4m
- Tax, wage and social debts +€3.2m
up €3.2m (+20.7%), from €15.6m to €18.8m
of which Taxes: +€2.2m
- Profit (loss) carried forward +€2.1m
up €2.1m (+35.4%), from €6.1m to €8.2m
Income statement
- Turnover +€21.6m
up €21.6m (+4.1%), from €526.9m to €548.6m
- Goods and materials +€13.3m
up €13.3m (+3.4%), from €393.0m to €406.2m
of which Purchases: +€15.8m
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
€16.4m
Turnover
+€21.6m
Other operating income
+€1.1m
Goods and materials
-€13.3m
Services and other goods
-€2.3m
Staff costs
-€4.5m
Depreciation
+€23,591
Write-downs
-€318,014
Provisions
-€1,744
Other operating charges
+€157,444
Other operating items
+€58,412
Financial income
-€401,704
Financial charges
-€20,258
Taxes
-€473,801
Result 2025
€18.1m
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
+€22.4m
Investment
-€5.7m
Financing
-€16.0m
Cash 2024
€3.9m
From operations (derived)
+€22.4m
Net result for the year
+€18.1m
Depreciation
+€4.7m
Stocks and contracts
-€155,317
Receivables within one year
-€23.2m
Deferred charges and accrued income
-€3,792
Trade debts
+€25.6m
Tax, wage and social debts
+€3.2m
Other debts
-€5.2m
Accrued charges and deferred income
-€704,798
Investment (derived)
-€5.7m
Investment in fixed assets (net)
-€5.7m
Financing
-€16.0m
Contributions, distributions and other
-€16.0m
Cash 2025
€4.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,595,971 | €98,602,197 | +€25.0m | +34.0% |
| Fixed assets | 21/28 | €16,697,810 | €17,686,952 | +€989,141 | +5.9% |
| Intangible fixed assets | 21 | €120,760 | €57,225 | -€63,535 | -52.6% |
| Tangible fixed assets | 22/27 | €16,537,718 | €17,590,137 | +€1.1m | +6.4% |
| Plant, machinery and equipment | 23 | €10,220,593 | €12,134,644 | +€1.9m | +18.7% |
| Furniture and vehicles | 24 | €647,931 | €745,746 | +€97,815 | +15.1% |
| Other tangible fixed assets | 26 | €5,669,194 | €4,709,746 | -€959,448 | -16.9% |
| Financial fixed assets | 28 | €39,332 | €39,590 | +€258 | +0.7% |
| Other financial fixed assets | 284/8 | €39,332 | €39,590 | +€258 | +0.7% |
| Amounts receivable and cash guarantees | 285/8 | €39,332 | €39,590 | +€258 | +0.7% |
| Current assets | 29/58 | €56,898,160 | €80,915,246 | +€24.0m | +42.2% |
| Stocks and contracts in progress | 3 | €20,317,373 | €20,472,690 | +€155,317 | +0.8% |
| Stocks | 30/36 | €20,317,373 | €20,472,690 | +€155,317 | +0.8% |
| Goods purchased for resale | 34 | €20,317,373 | €20,472,690 | +€155,317 | +0.8% |
| Amounts receivable within one year | 40/41 | €32,511,995 | €55,707,641 | +€23.2m | +71.3% |
| Trade receivables | 40 | €310,122 | €567,189 | +€257,066 | +82.9% |
| Other amounts receivable | 41 | €32,201,873 | €55,140,452 | +€22.9m | +71.2% |
| Cash at bank and in hand | 54/58 | €3,937,003 | €4,599,334 | +€662,331 | +16.8% |
| Deferred charges and accrued income | 490/1 | €131,789 | €135,581 | +€3,792 | +2.9% |
| Total equity and liabilities | 10/49 | €73,595,971 | €98,602,197 | +€25.0m | +34.0% |
| Equity | 10/15 | €11,662,665 | €13,806,945 | +€2.1m | +18.4% |
| Contributions | 10/11 | €5,000,000 | €5,000,000 | = | 0.0% |
| Capital | 10 | €5,000,000 | €5,000,000 | = | 0.0% |
| Issued capital | 100 | €5,000,000 | €5,000,000 | = | 0.0% |
| Reserves | 13 | €500,000 | €500,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500,000 | €500,000 | = | 0.0% |
| Legal reserve | 130 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,057,740 | €8,199,537 | +€2.1m | +35.4% |
| Investment grants | 15 | €104,925 | €107,408 | +€2,483 | +2.4% |
| Amounts payable | 17/49 | €61,933,306 | €84,795,252 | +€22.9m | +36.9% |
| Amounts payable within one year | 42/48 | €61,084,144 | €84,650,889 | +€23.6m | +38.6% |
| Trade debts | 44 | €23,861,617 | €49,416,238 | +€25.6m | +107.1% |
| Suppliers | 440/4 | €23,861,617 | €49,416,238 | +€25.6m | +107.1% |
| Taxes, remuneration and social security | 45 | €15,614,761 | €18,847,268 | +€3.2m | +20.7% |
| Taxes | 450/3 | €4,632,687 | €6,796,809 | +€2.2m | +46.7% |
| Remuneration and social security | 454/9 | €10,982,074 | €12,050,459 | +€1.1m | +9.7% |
| Other amounts payable | 47/48 | €21,607,766 | €16,387,383 | -€5.2m | -24.2% |
| Accrued charges and deferred income | 492/3 | €849,161 | €144,363 | -€704,798 | -83.0% |
| Operating income | 70/76A | €532,122,106 | €554,884,676 | +€22.8m | +4.3% |
| Turnover | 70 | €526,941,025 | €548,576,107 | +€21.6m | +4.1% |
| Other operating income | 74 | €5,037,463 | €6,110,837 | +€1.1m | +21.3% |
| Non-recurring operating income | 76A | €143,618 | €197,732 | +€54,114 | +37.7% |
| Operating charges | 60/66A | €511,054,413 | €531,186,962 | +€20.1m | +3.9% |
| Goods for resale, raw materials and consumables | 60 | €392,968,277 | €406,249,445 | +€13.3m | +3.4% |
| Purchases | 600/8 | €391,036,550 | €406,874,785 | +€15.8m | +4.1% |
| Change in stocks: decrease (increase) | 609 | €1,931,727 | -€625,341 | -€2.6m | |
| Services and other goods | 61 | €57,257,706 | €59,511,300 | +€2.3m | +3.9% |
| Remuneration, social security and pensions | 62 | €55,506,345 | €59,969,707 | +€4.5m | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,770,709 | €4,747,117 | -€23,591 | -0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €159,027 | €477,041 | +€318,014 | +200.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,744 | - | +€1,744 | |
| Other operating charges | 640/8 | €355,536 | €198,093 | -€157,444 | -44.3% |
| Non-recurring operating charges | 66A | €38,558 | €34,259 | -€4,299 | -11.1% |
| Operating profit (loss) | 9901 | €21,067,693 | €23,697,715 | +€2.6m | +12.5% |
| Financial income | 75/76B | €1,249,827 | €848,124 | -€401,704 | -32.1% |
| Recurring financial income | 75 | €1,249,827 | €848,124 | -€401,704 | -32.1% |
| Income from current assets | 751 | - | €347 | +€347 | |
| Other financial income | 752/9 | €1,249,827 | €847,777 | -€402,051 | -32.2% |
| Financial charges | 65/66B | €26,022 | €46,280 | +€20,258 | +77.8% |
| Recurring financial charges | 65 | €26,022 | €46,280 | +€20,258 | +77.8% |
| Debt charges | 650 | €26,022 | €46,280 | +€20,258 | +77.8% |
| Other financial charges | 652/9 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €22,291,498 | €24,499,558 | +€2.2m | +9.9% |
| Income taxes | 67/77 | €5,883,961 | €6,357,762 | +€473,801 | +8.1% |
| Taxes | 670/3 | €5,883,961 | €6,374,145 | +€490,184 | +8.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €16,383 | +€16,383 | |
| Profit (loss) for the period | 9904 | €16,407,537 | €18,141,797 | +€1.7m | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,407,537 | €18,141,797 | +€1.7m | +10.6% |
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 29 September 2026 via checked.be.