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
€18.2m
2024 · €17.7m+€479,355
Equity
€15.4m
2024 · €12.2m+€3.2m
Cash
€6.1m
2024 · €5.0m+€1.2m
Balance sheet total
€133.3m
2024 · €101.8m+€31.4m
Largest movements
Assets
- Receivables within one year +€29.2m
up €29.2m (+52.2%), from €55.9m to €85.1m
of which Other amounts receivable: +€28.5m
- Tangible fixed assets +€2.8m
up €2.8m (+18.2%), from €15.4m to €18.2m
of which Plant, machinery and equipment: +€2.6m
Equity and liabilities
- Trade debts +€35.2m
up €35.2m (+78.0%), from €45.1m to €80.3m
- Other debts -€8.0m
down €8.0m (-34.3%), from €23.3m to €15.3m
- Profit (loss) carried forward +€3.2m
up €3.2m (+49.6%), from €6.4m to €9.5m
- Tax, wage and social debts +€1.4m
up €1.4m (+7.2%), from €18.8m to €20.1m
of which Taxes: +€2.0m
Income statement
- Turnover +€9.9m
up €9.9m (+1.6%), from €604.0m to €613.8m
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
€17.7m
Turnover
+€9.9m
Other operating income
+€1.3m
Goods and materials
-€5.8m
Services and other goods
-€2.0m
Staff costs
-€2.1m
Depreciation
-€472,773
Write-downs
-€103,242
Provisions
-€79,497
Other operating charges
+€239,511
Other operating items
+€245,773
Financial income
-€630,893
Financial charges
-€16,860
Taxes
+€74,542
Result 2025
€18.2m
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
+€25.0m
Investment
-€8.9m
Financing
-€15.0m
Cash 2024
€5.0m
From operations (derived)
+€25.0m
Net result for the year
+€18.2m
Depreciation
+€6.1m
Stocks and contracts
+€815,409
Receivables within one year
-€29.2m
Deferred charges and accrued income
+€844,536
Provisions
+€16,729
Trade debts
+€35.2m
Tax, wage and social debts
+€1.4m
Other debts
-€8.0m
Accrued charges and deferred income
-€284,089
Investment (derived)
-€8.9m
Investment in fixed assets (net)
-€8.9m
Financing
-€15.0m
Contributions, distributions and other
-€15.0m
Cash 2025
€6.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,819,523 | €133,269,009 | +€31.4m | +30.9% |
| Fixed assets | 21/28 | €15,508,078 | €18,253,665 | +€2.7m | +17.7% |
| Intangible fixed assets | 21 | €114,470 | €51,067 | -€63,404 | -55.4% |
| Tangible fixed assets | 22/27 | €15,392,839 | €18,201,830 | +€2.8m | +18.2% |
| Plant, machinery and equipment | 23 | €11,071,103 | €13,663,408 | +€2.6m | +23.4% |
| Furniture and vehicles | 24 | €1,628,365 | €1,484,660 | -€143,705 | -8.8% |
| Other tangible fixed assets | 26 | €2,693,371 | €3,053,762 | +€360,390 | +13.4% |
| Financial fixed assets | 28 | €768 | €768 | = | 0.0% |
| Other financial fixed assets | 284/8 | €768 | €768 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €768 | €768 | = | 0.0% |
| Current assets | 29/58 | €86,311,445 | €115,015,344 | +€28.7m | +33.3% |
| Stocks and contracts in progress | 3 | €24,516,814 | €23,701,405 | -€815,409 | -3.3% |
| Stocks | 30/36 | €24,516,814 | €23,701,405 | -€815,409 | -3.3% |
| Goods purchased for resale | 34 | €24,516,814 | €23,572,362 | -€944,452 | -3.9% |
| Advance payments | 36 | - | €129,043 | +€129,043 | |
| Amounts receivable within one year | 40/41 | €55,905,095 | €85,109,787 | +€29.2m | +52.2% |
| Trade receivables | 40 | €605,979 | €1,276,151 | +€670,173 | +110.6% |
| Other amounts receivable | 41 | €55,299,116 | €83,833,636 | +€28.5m | +51.6% |
| Cash at bank and in hand | 54/58 | €4,958,422 | €6,117,573 | +€1.2m | +23.4% |
| Deferred charges and accrued income | 490/1 | €931,115 | €86,578 | -€844,536 | -90.7% |
| Total equity and liabilities | 10/49 | €101,819,523 | €133,269,009 | +€31.4m | +30.9% |
| Equity | 10/15 | €12,217,145 | €15,383,108 | +€3.2m | +25.9% |
| 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 | €834,346 | €834,346 | = | 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 | €334,346 | €334,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,382,799 | €9,548,762 | +€3.2m | +49.6% |
| Provisions and deferred taxes | 16 | €263,853 | €280,582 | +€16,729 | +6.3% |
| Provisions for liabilities and charges | 160/5 | €263,853 | €280,582 | +€16,729 | +6.3% |
| Other liabilities and charges | 164/5 | €263,853 | €280,582 | +€16,729 | +6.3% |
| Amounts payable | 17/49 | €89,338,525 | €117,605,318 | +€28.3m | +31.6% |
| Amounts payable within one year | 42/48 | €87,166,035 | €115,716,918 | +€28.6m | +32.8% |
| Trade debts | 44 | €45,107,070 | €80,302,151 | +€35.2m | +78.0% |
| Suppliers | 440/4 | €45,107,070 | €80,302,151 | +€35.2m | +78.0% |
| Taxes, remuneration and social security | 45 | €18,760,278 | €20,115,951 | +€1.4m | +7.2% |
| Taxes | 450/3 | €6,701,986 | €8,691,603 | +€2.0m | +29.7% |
| Remuneration and social security | 454/9 | €12,058,292 | €11,424,348 | -€633,944 | -5.3% |
| Other amounts payable | 47/48 | €23,298,687 | €15,298,815 | -€8.0m | -34.3% |
| Accrued charges and deferred income | 492/3 | €2,172,490 | €1,888,401 | -€284,089 | -13.1% |
| Operating income | 70/76A | €612,476,893 | €623,916,558 | +€11.4m | +1.9% |
| Turnover | 70 | €603,985,038 | €613,841,556 | +€9.9m | +1.6% |
| Other operating income | 74 | €8,301,947 | €9,641,650 | +€1.3m | +16.1% |
| Non-recurring operating income | 76A | €189,909 | €433,353 | +€243,444 | +128.2% |
| Operating charges | 60/66A | €589,897,971 | €600,285,069 | +€10.4m | +1.8% |
| Goods for resale, raw materials and consumables | 60 | €452,556,065 | €458,403,360 | +€5.8m | +1.3% |
| Purchases | 600/8 | €449,566,049 | €457,808,170 | +€8.2m | +1.8% |
| Change in stocks: decrease (increase) | 609 | €2,990,017 | €595,190 | -€2.4m | -80.1% |
| Services and other goods | 61 | €64,435,407 | €66,468,053 | +€2.0m | +3.2% |
| Remuneration, social security and pensions | 62 | €66,356,383 | €68,449,867 | +€2.1m | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,644,634 | €6,117,408 | +€472,773 | +8.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €248,318 | €351,560 | +€103,242 | +41.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€62,798 | €16,699 | +€79,497 | |
| Other operating charges | 640/8 | €701,751 | €462,241 | -€239,511 | -34.1% |
| Non-recurring operating charges | 66A | €18,210 | €15,881 | -€2,329 | -12.8% |
| Operating profit (loss) | 9901 | €22,578,922 | €23,631,490 | +€1.1m | +4.7% |
| Financial income | 75/76B | €1,572,858 | €941,965 | -€630,893 | -40.1% |
| Recurring financial income | 75 | €1,572,858 | €941,965 | -€630,893 | -40.1% |
| Other financial income | 752/9 | €1,572,858 | €941,965 | -€630,893 | -40.1% |
| Financial charges | 65/66B | €19,937 | €36,798 | +€16,860 | +84.6% |
| Recurring financial charges | 65 | €19,937 | €36,798 | +€16,860 | +84.6% |
| Debt charges | 650 | €19,937 | €36,798 | +€16,860 | +84.6% |
| Profit (loss) for the period before taxes | 9903 | €24,131,842 | €24,536,656 | +€404,814 | +1.7% |
| Income taxes | 67/77 | €6,445,234 | €6,370,693 | -€74,542 | -1.2% |
| Taxes | 670/3 | €6,560,128 | €6,382,669 | -€177,458 | -2.7% |
| Tax adjustments and reversals of tax provisions | 77 | €114,893 | €11,976 | -€102,917 | -89.6% |
| Profit (loss) for the period | 9904 | €17,686,608 | €18,165,963 | +€479,355 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,686,608 | €18,165,963 | +€479,355 | +2.7% |
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 30 September 2026 via checked.be.