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
€18.7m
2024 · €17.9m+€792,929
Equity
€14.4m
2024 · €11.7m+€2.7m
Cash
€5.3m
2024 · €4.9m+€380,265
Balance sheet total
€104.6m
2024 · €103.0m+€1.7m
Largest movements
Assets
- Receivables within one year +€1.5m
up €1.5m (+2.6%), from €58.5m to €60.0m
of which Other amounts receivable: +€1.2m
Equity and liabilities
- Profit (loss) carried forward +€2.7m
up €2.7m (+44.2%), from €6.2m to €8.9m
- Other debts -€1.7m
down €1.7m (-6.8%), from €24.5m to €22.9m
Income statement
- Turnover +€10.7m
up €10.7m (+1.8%), from €589.6m to €600.4m
- Goods and materials +€6.6m
up €6.6m (+1.5%), from €442.6m to €449.2m
of which Purchases: +€10.2m
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
€17.9m
Turnover
+€10.7m
Other operating income
+€1.6m
Goods and materials
-€6.6m
Services and other goods
-€2.1m
Staff costs
-€2.2m
Depreciation
+€410,009
Write-downs
-€313,996
Provisions
+€11,518
Other operating charges
+€65,194
Other operating items
-€54,304
Financial income
-€636,573
Financial charges
-€19,066
Taxes
-€146,913
Result 2025
€18.7m
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
+€22.0m
Investment
-€5.6m
Financing
-€16.0m
Cash 2024
€4.9m
From operations (derived)
+€22.0m
Net result for the year
+€18.7m
Depreciation
+€5.1m
Stocks and contracts
+€326,354
Receivables within one year
-€1.5m
Deferred charges and accrued income
+€413,558
Provisions
-€7,090
Trade debts
-€919,181
Tax, wage and social debts
+€1.0m
Other debts
-€1.7m
Accrued charges and deferred income
+€487,785
Investment (derived)
-€5.6m
Investment in fixed assets (net)
-€5.6m
Financing
-€16.0m
Contributions, distributions and other
-€16.0m
Cash 2025
€5.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,955,661 | €104,639,731 | +€1.7m | +1.6% |
| Fixed assets | 21/28 | €15,699,159 | €16,223,450 | +€524,291 | +3.3% |
| Intangible fixed assets | 21 | €103,139 | €40,612 | -€62,527 | -60.6% |
| Tangible fixed assets | 22/27 | €15,574,215 | €16,165,012 | +€590,797 | +3.8% |
| Plant, machinery and equipment | 23 | €9,561,392 | €10,600,580 | +€1.0m | +10.9% |
| Furniture and vehicles | 24 | €746,540 | €527,217 | -€219,324 | -29.4% |
| Other tangible fixed assets | 26 | €5,259,838 | €5,030,771 | -€229,067 | -4.4% |
| Assets under construction and advance payments | 27 | €6,445 | €6,445 | = | 0.0% |
| Financial fixed assets | 28 | €21,805 | €17,825 | -€3,980 | -18.3% |
| Other financial fixed assets | 284/8 | €21,805 | €17,825 | -€3,980 | -18.3% |
| Amounts receivable and cash guarantees | 285/8 | €21,805 | €17,825 | -€3,980 | -18.3% |
| Current assets | 29/58 | €87,256,502 | €88,416,281 | +€1.2m | +1.3% |
| Stocks and contracts in progress | 3 | €22,038,518 | €21,712,164 | -€326,354 | -1.5% |
| Stocks | 30/36 | €22,038,518 | €21,712,164 | -€326,354 | -1.5% |
| Goods purchased for resale | 34 | €22,038,518 | €21,712,164 | -€326,354 | -1.5% |
| Amounts receivable within one year | 40/41 | €58,489,884 | €60,009,309 | +€1.5m | +2.6% |
| Trade receivables | 40 | €703,596 | €1,007,398 | +€303,802 | +43.2% |
| Other amounts receivable | 41 | €57,786,287 | €59,001,911 | +€1.2m | +2.1% |
| Cash at bank and in hand | 54/58 | €4,881,918 | €5,262,183 | +€380,265 | +7.8% |
| Deferred charges and accrued income | 490/1 | €1,846,183 | €1,432,625 | -€413,558 | -22.4% |
| Total equity and liabilities | 10/49 | €102,955,661 | €104,639,731 | +€1.7m | +1.6% |
| Equity | 10/15 | €11,709,158 | €14,443,744 | +€2.7m | +23.4% |
| 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 | €509,500 | €509,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500,000 | €500,000 | = | 0.0% |
| Legal reserve | 130 | €500,000 | €500,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,168,299 | €8,894,533 | +€2.7m | +44.2% |
| Investment grants | 15 | €31,360 | €39,712 | +€8,353 | +26.6% |
| Provisions and deferred taxes | 16 | €7,561 | €471 | -€7,090 | -93.8% |
| Provisions for liabilities and charges | 160/5 | €7,561 | €471 | -€7,090 | -93.8% |
| Pensions and similar obligations | 160 | €7,561 | €471 | -€7,090 | -93.8% |
| Amounts payable | 17/49 | €91,238,942 | €90,195,515 | -€1.0m | -1.1% |
| Amounts payable within one year | 42/48 | €89,853,668 | €88,322,457 | -€1.5m | -1.7% |
| Trade debts | 44 | €45,561,952 | €44,642,772 | -€919,181 | -2.0% |
| Suppliers | 440/4 | €45,561,952 | €44,642,772 | -€919,181 | -2.0% |
| Taxes, remuneration and social security | 45 | €19,766,124 | €20,810,337 | +€1.0m | +5.3% |
| Taxes | 450/3 | €7,571,762 | €8,788,632 | +€1.2m | +16.1% |
| Remuneration and social security | 454/9 | €12,194,361 | €12,021,704 | -€172,657 | -1.4% |
| Other amounts payable | 47/48 | €24,525,592 | €22,869,348 | -€1.7m | -6.8% |
| Accrued charges and deferred income | 492/3 | €1,385,274 | €1,873,059 | +€487,785 | +35.2% |
| Operating income | 70/76A | €596,888,146 | €609,189,650 | +€12.3m | +2.1% |
| Turnover | 70 | €589,634,853 | €600,374,688 | +€10.7m | +1.8% |
| Other operating income | 74 | €7,073,134 | €8,653,446 | +€1.6m | +22.3% |
| Non-recurring operating income | 76A | €180,160 | €161,516 | -€18,643 | -10.3% |
| Operating charges | 60/66A | €574,062,594 | €584,768,617 | +€10.7m | +1.9% |
| Goods for resale, raw materials and consumables | 60 | €442,632,995 | €449,227,964 | +€6.6m | +1.5% |
| Purchases | 600/8 | €439,161,408 | €449,339,689 | +€10.2m | +2.3% |
| Change in stocks: decrease (increase) | 609 | €3,471,587 | -€111,725 | -€3.6m | |
| Services and other goods | 61 | €61,756,101 | €63,815,169 | +€2.1m | +3.3% |
| Remuneration, social security and pensions | 62 | €63,783,570 | €65,972,621 | +€2.2m | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,522,548 | €5,112,539 | -€410,009 | -7.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €124,584 | €438,579 | +€313,996 | +252.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,428 | -€7,090 | -€11,518 | |
| Other operating charges | 640/8 | €236,238 | €171,044 | -€65,194 | -27.6% |
| Non-recurring operating charges | 66A | €2,130 | €37,791 | +€35,661 | +1674.1% |
| Operating profit (loss) | 9901 | €22,825,552 | €24,421,032 | +€1.6m | +7.0% |
| Financial income | 75/76B | €1,561,644 | €925,071 | -€636,573 | -40.8% |
| Recurring financial income | 75 | €1,561,644 | €925,071 | -€636,573 | -40.8% |
| Other financial income | 752/9 | €1,561,644 | €925,071 | -€636,573 | -40.8% |
| Financial charges | 65/66B | €23,740 | €42,806 | +€19,066 | +80.3% |
| Recurring financial charges | 65 | €23,740 | €42,806 | +€19,066 | +80.3% |
| Debt charges | 650 | €23,740 | €42,806 | +€19,066 | +80.3% |
| Profit (loss) for the period before taxes | 9903 | €24,363,456 | €25,303,297 | +€939,842 | +3.9% |
| Income taxes | 67/77 | €6,430,151 | €6,577,064 | +€146,913 | +2.3% |
| Taxes | 670/3 | €6,430,151 | €6,579,950 | +€149,799 | +2.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €2,886 | +€2,886 | |
| Profit (loss) for the period | 9904 | €17,933,305 | €18,726,234 | +€792,929 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,933,305 | €18,726,234 | +€792,929 | +4.4% |
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 1 October 2026 via checked.be.