ALDI: what changed
Two financial 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
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€29.1m
2024 · €28.4m+€742,306
Equity
€15.7m
2024 · €11.6m+€4.1m
Cash
€5.4m
2024 · €4.6m+€707,662
Balance sheet total
€116.9m
2024 · €108.5m+€8.4m
Largest movements
Assets
- Tangible fixed assets +€3.8m
up €3.8m (+38.9%), from €9.8m to €13.7m
of which Plant, machinery and equipment: +€2.7m
- Receivables within one year +€3.0m
up €3.0m (+4.3%), from €71.3m to €74.3m
of which Other amounts receivable: +€2.2m
Equity and liabilities
- Trade debts +€7.4m
up €7.4m (+18.5%), from €40.0m to €47.5m
- Profit (loss) carried forward +€4.1m
up €4.1m (+72.3%), from €5.7m to €9.8m
- Other debts -€3.6m
down €3.6m (-10.3%), from €35.3m to €31.7m
Income statement
- Turnover +€9.1m
up €9.1m (+1.5%), from €605.1m to €614.2m
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
€28.4m
Turnover
+€9.1m
Other operating income
+€1.2m
Goods and materials
-€4.3m
Services and other goods
-€1.7m
Staff costs
-€2.2m
Depreciation
-€103,935
Write-downs
-€377,807
Provisions
-€1,065
Other operating charges
+€105,162
Other operating items
+€126,275
Financial income
-€932,072
Financial charges
-€21,645
Taxes
-€169,042
Result 2025
€29.1m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€33.5m
Investment
-€7.8m
Financing
-€25.0m
Cash 2024
€4.6m
From operations (derived)
+€33.5m
Net result for the year
+€29.1m
Depreciation
+€4.0m
Stocks and contracts
-€546,102
Receivables within one year
-€3.0m
Deferred charges and accrued income
-€321,110
Provisions
-€5,121
Trade debts
+€7.4m
Tax, wage and social debts
+€998,999
Other debts
-€3.6m
Accrued charges and deferred income
-€522,681
Investment (derived)
-€7.8m
Investment in fixed assets (net)
-€7.8m
Financing
-€25.0m
Contributions, distributions and other
-€25.0m
Cash 2025
€5.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,514,061 | €116,898,738 | +€8.4m | +7.7% |
| Fixed assets | 21/28 | €9,951,695 | €13,715,581 | +€3.8m | +37.8% |
| Intangible fixed assets | 21 | €106,462 | €47,389 | -€59,073 | -55.5% |
| Tangible fixed assets | 22/27 | €9,836,969 | €13,659,927 | +€3.8m | +38.9% |
| Plant, machinery and equipment | 23 | €5,061,593 | €7,808,542 | +€2.7m | +54.3% |
| Furniture and vehicles | 24 | €1,264,169 | €1,033,644 | -€230,525 | -18.2% |
| Other tangible fixed assets | 26 | €3,017,745 | €4,732,083 | +€1.7m | +56.8% |
| Assets under construction and advance payments | 27 | €493,462 | €85,658 | -€407,804 | -82.6% |
| Financial fixed assets | 28 | €8,265 | €8,265 | = | 0.0% |
| Other financial fixed assets | 284/8 | €8,265 | €8,265 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €8,265 | €8,265 | = | 0.0% |
| Current assets | 29/58 | €98,562,365 | €103,183,157 | +€4.6m | +4.7% |
| Stocks and contracts in progress | 3 | €21,051,548 | €21,597,649 | +€546,102 | +2.6% |
| Stocks | 30/36 | €21,051,548 | €21,597,649 | +€546,102 | +2.6% |
| Goods purchased for resale | 34 | €21,051,548 | €21,597,649 | +€546,102 | +2.6% |
| Amounts receivable within one year | 40/41 | €71,268,786 | €74,314,703 | +€3.0m | +4.3% |
| Trade receivables | 40 | €1,396,814 | €2,266,136 | +€869,323 | +62.2% |
| Other amounts receivable | 41 | €69,871,972 | €72,048,567 | +€2.2m | +3.1% |
| Cash at bank and in hand | 54/58 | €4,642,642 | €5,350,304 | +€707,662 | +15.2% |
| Deferred charges and accrued income | 490/1 | €1,599,390 | €1,920,500 | +€321,110 | +20.1% |
| Total equity and liabilities | 10/49 | €108,514,061 | €116,898,738 | +€8.4m | +7.7% |
| Equity | 10/15 | €11,598,078 | €15,719,914 | +€4.1m | +35.5% |
| 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 | €892,586 | €892,586 | = | 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 | €392,586 | €392,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,699,063 | €9,820,899 | +€4.1m | +72.3% |
| Investment grants | 15 | €6,429 | €6,429 | = | 0.0% |
| Provisions and deferred taxes | 16 | €18,959 | €13,838 | -€5,121 | -27.0% |
| Provisions for liabilities and charges | 160/5 | €18,959 | €13,838 | -€5,121 | -27.0% |
| Pensions and similar obligations | 160 | €18,959 | €13,838 | -€5,121 | -27.0% |
| Amounts payable | 17/49 | €96,897,023 | €101,164,986 | +€4.3m | +4.4% |
| Amounts payable within one year | 42/48 | €96,031,388 | €100,822,031 | +€4.8m | +5.0% |
| Trade debts | 44 | €40,034,473 | €47,458,679 | +€7.4m | +18.5% |
| Suppliers | 440/4 | €40,034,473 | €47,458,679 | +€7.4m | +18.5% |
| Taxes, remuneration and social security | 45 | €20,699,127 | €21,698,126 | +€998,999 | +4.8% |
| Taxes | 450/3 | €9,490,059 | €10,160,250 | +€670,191 | +7.1% |
| Remuneration and social security | 454/9 | €11,209,068 | €11,537,875 | +€328,807 | +2.9% |
| Other amounts payable | 47/48 | €35,297,788 | €31,665,226 | -€3.6m | -10.3% |
| Accrued charges and deferred income | 492/3 | €865,635 | €342,954 | -€522,681 | -60.4% |
| Operating income | 70/76A | €613,321,071 | €623,749,711 | +€10.4m | +1.7% |
| Turnover | 70 | €605,073,887 | €614,208,470 | +€9.1m | +1.5% |
| Other operating income | 74 | €8,175,513 | €9,341,294 | +€1.2m | +14.3% |
| Non-recurring operating income | 76A | €71,672 | €199,947 | +€128,275 | +179% |
| Operating charges | 60/66A | €577,195,623 | €585,759,199 | +€8.6m | +1.5% |
| Goods for resale, raw materials and consumables | 60 | €449,047,772 | €453,393,106 | +€4.3m | +1.0% |
| Purchases | 600/8 | €446,482,723 | €454,396,165 | +€7.9m | +1.8% |
| Change in stocks: decrease (increase) | 609 | €2,565,049 | -€1,003,059 | -€3.6m | |
| Services and other goods | 61 | €61,167,766 | €62,847,840 | +€1.7m | +2.7% |
| Remuneration, social security and pensions | 62 | €62,707,338 | €64,865,861 | +€2.2m | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,912,804 | €4,016,739 | +€103,935 | +2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €115,847 | €493,654 | +€377,807 | +326% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€6,186 | -€5,121 | +€1,065 | +17.2% |
| Other operating charges | 640/8 | €250,282 | €145,120 | -€105,162 | -42.0% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Operating profit (loss) | 9901 | €36,125,448 | €37,990,512 | +€1.9m | +5.2% |
| Financial income | 75/76B | €2,168,394 | €1,236,322 | -€932,072 | -43.0% |
| Recurring financial income | 75 | €2,168,394 | €1,236,322 | -€932,072 | -43.0% |
| Income from current assets | 751 | - | €24 | +€24 | |
| Other financial income | 752/9 | €2,168,394 | €1,236,299 | -€932,096 | -43.0% |
| Financial charges | 65/66B | €22,921 | €44,566 | +€21,645 | +94.4% |
| Recurring financial charges | 65 | €22,921 | €44,566 | +€21,645 | +94.4% |
| Debt charges | 650 | €22,921 | €44,566 | +€21,645 | +94.4% |
| Profit (loss) for the period before taxes | 9903 | €38,270,921 | €39,182,269 | +€911,348 | +2.4% |
| Income taxes | 67/77 | €9,891,391 | €10,060,433 | +€169,042 | +1.7% |
| Taxes | 670/3 | €9,891,391 | €10,060,433 | +€169,042 | +1.7% |
| Profit (loss) for the period | 9904 | €28,379,530 | €29,121,836 | +€742,306 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,379,530 | €29,121,836 | +€742,306 | +2.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.