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
€20.5m
2024 · €18.3m+€2.1m
Equity
€13.9m
2024 · €11.5m+€2.5m
Cash
€4.4m
2024 · €4.0m+€432,753
Balance sheet total
€91.0m
2024 · €74.9m+€16.1m
Largest movements
Assets
- Receivables within one year +€15.5m
up €15.5m (+40.1%), from €38.8m to €54.3m
of which Other amounts receivable: +€16.1m
- Stocks and contracts -€982,382
down €982,382 (-5.0%), from €19.6m to €18.6m
Equity and liabilities
- Trade debts +€18.5m
up €18.5m (+77.7%), from €23.7m to €42.2m
- Other debts -€5.0m
down €5.0m (-21.4%), from €23.3m to €18.3m
- Profit (loss) carried forward +€2.5m
up €2.5m (+41.1%), from €6.0m to €8.4m
- Tax, wage and social debts +€1.1m
up €1.1m (+7.2%), from €15.4m to €16.5m
of which Taxes: +€780,462
- Accrued charges and deferred income -€960,589
down €960,589 (-96.7%), from €993,704 to €33,115
Income statement
- Turnover +€14.9m
up €14.9m (+3.0%), from €496.5m to €511.4m
- Goods and materials +€9.4m
up €9.4m (+2.5%), from €368.2m to €377.6m
of which Purchases: +€11.8m
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
€18.3m
Turnover
+€14.9m
Other operating income
+€2.0m
Goods and materials
-€9.4m
Services and other goods
-€1.3m
Staff costs
-€2.4m
Depreciation
-€31,368
Write-downs
-€384,957
Other operating charges
+€82,951
Other operating items
-€133,205
Financial income
-€557,723
Financial charges
-€21,241
Taxes
-€662,441
Result 2025
€20.5m
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
+€23.3m
Investment
-€4.8m
Financing
-€18.0m
Cash 2024
€4.0m
From operations (derived)
+€23.3m
Net result for the year
+€20.5m
Depreciation
+€4.2m
Stocks and contracts
+€982,382
Receivables within one year
-€15.5m
Deferred charges and accrued income
-€493,995
Trade debts
+€18.5m
Tax, wage and social debts
+€1.1m
Other debts
-€5.0m
Accrued charges and deferred income
-€960,589
Investment (derived)
-€4.8m
Investment in fixed assets (net)
-€4.8m
Financing
-€18.0m
Contributions, distributions and other
-€18.0m
Cash 2025
€4.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,903,202 | €90,969,482 | +€16.1m | +21.4% |
| Fixed assets | 21/28 | €12,259,722 | €12,845,878 | +€586,155 | +4.8% |
| Intangible fixed assets | 21 | €112,892 | €48,570 | -€64,322 | -57.0% |
| Tangible fixed assets | 22/27 | €12,138,730 | €12,793,308 | +€654,578 | +5.4% |
| Plant, machinery and equipment | 23 | €7,991,319 | €9,247,152 | +€1.3m | +15.7% |
| Furniture and vehicles | 24 | €1,052,281 | €971,435 | -€80,846 | -7.7% |
| Other tangible fixed assets | 26 | €3,079,821 | €2,574,722 | -€505,100 | -16.4% |
| Assets under construction and advance payments | 27 | €15,309 | - | -€15,309 | |
| Financial fixed assets | 28 | €8,100 | €4,000 | -€4,100 | -50.6% |
| Other financial fixed assets | 284/8 | €8,100 | €4,000 | -€4,100 | -50.6% |
| Amounts receivable and cash guarantees | 285/8 | €8,100 | €4,000 | -€4,100 | -50.6% |
| Current assets | 29/58 | €62,643,480 | €78,123,604 | +€15.5m | +24.7% |
| Stocks and contracts in progress | 3 | €19,620,880 | €18,638,498 | -€982,382 | -5.0% |
| Stocks | 30/36 | €19,620,880 | €18,638,498 | -€982,382 | -5.0% |
| Goods purchased for resale | 34 | €19,620,880 | €18,638,498 | -€982,382 | -5.0% |
| Amounts receivable within one year | 40/41 | €38,766,665 | €54,302,424 | +€15.5m | +40.1% |
| Trade receivables | 40 | €1,085,825 | €541,388 | -€544,436 | -50.1% |
| Other amounts receivable | 41 | €37,680,841 | €53,761,035 | +€16.1m | +42.7% |
| Cash at bank and in hand | 54/58 | €4,009,622 | €4,442,375 | +€432,753 | +10.8% |
| Deferred charges and accrued income | 490/1 | €246,313 | €740,307 | +€493,995 | +200.6% |
| Total equity and liabilities | 10/49 | €74,903,202 | €90,969,482 | +€16.1m | +21.4% |
| Equity | 10/15 | €11,483,521 | €13,936,110 | +€2.5m | +21.4% |
| 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 | €5,976,083 | €8,431,297 | +€2.5m | +41.1% |
| Investment grants | 15 | €7,438 | €4,813 | -€2,625 | -35.3% |
| Amounts payable | 17/49 | €63,419,681 | €77,033,373 | +€13.6m | +21.5% |
| Amounts payable within one year | 42/48 | €62,425,977 | €77,000,257 | +€14.6m | +23.3% |
| Trade debts | 44 | €23,744,962 | €42,196,745 | +€18.5m | +77.7% |
| Suppliers | 440/4 | €23,744,962 | €42,196,745 | +€18.5m | +77.7% |
| Taxes, remuneration and social security | 45 | €15,365,136 | €16,467,289 | +€1.1m | +7.2% |
| Taxes | 450/3 | €5,138,177 | €5,918,639 | +€780,462 | +15.2% |
| Remuneration and social security | 454/9 | €10,226,959 | €10,548,650 | +€321,691 | +3.1% |
| Other amounts payable | 47/48 | €23,315,879 | €18,336,223 | -€5.0m | -21.4% |
| Accrued charges and deferred income | 492/3 | €993,704 | €33,115 | -€960,589 | -96.7% |
| Operating income | 70/76A | €501,756,759 | €518,514,930 | +€16.8m | +3.3% |
| Turnover | 70 | €496,547,696 | €511,449,608 | +€14.9m | +3.0% |
| Other operating income | 74 | €4,966,351 | €6,938,467 | +€2.0m | +39.7% |
| Non-recurring operating income | 76A | €242,711 | €126,856 | -€115,856 | -47.7% |
| Operating charges | 60/66A | €478,354,756 | €491,742,796 | +€13.4m | +2.8% |
| Goods for resale, raw materials and consumables | 60 | €368,234,975 | €377,622,127 | +€9.4m | +2.5% |
| Purchases | 600/8 | €365,136,899 | €376,954,919 | +€11.8m | +3.2% |
| Change in stocks: decrease (increase) | 609 | €3,098,076 | €667,208 | -€2.4m | -78.5% |
| Services and other goods | 61 | €53,244,144 | €54,502,157 | +€1.3m | +2.4% |
| Remuneration, social security and pensions | 62 | €52,379,235 | €54,771,387 | +€2.4m | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,199,789 | €4,231,157 | +€31,368 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €72,678 | €457,635 | +€384,957 | +529.7% |
| Other operating charges | 640/8 | €222,615 | €139,664 | -€82,951 | -37.3% |
| Non-recurring operating charges | 66A | €1,320 | €18,670 | +€17,350 | +1314.1% |
| Operating profit (loss) | 9901 | €23,402,002 | €26,772,134 | +€3.4m | +14.4% |
| Financial income | 75/76B | €1,470,593 | €912,870 | -€557,723 | -37.9% |
| Recurring financial income | 75 | €1,470,593 | €912,870 | -€557,723 | -37.9% |
| Other financial income | 752/9 | €1,470,593 | €912,870 | -€557,723 | -37.9% |
| Financial charges | 65/66B | €23,399 | €44,640 | +€21,241 | +90.8% |
| Recurring financial charges | 65 | €23,399 | €44,640 | +€21,241 | +90.8% |
| Debt charges | 650 | €23,399 | €44,640 | +€21,241 | +90.8% |
| Profit (loss) for the period before taxes | 9903 | €24,849,196 | €27,640,364 | +€2.8m | +11.2% |
| Income taxes | 67/77 | €6,522,709 | €7,185,150 | +€662,441 | +10.2% |
| Taxes | 670/3 | €6,522,709 | €7,186,967 | +€664,258 | +10.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,817 | +€1,817 | |
| Profit (loss) for the period | 9904 | €18,326,486 | €20,455,214 | +€2.1m | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,326,486 | €20,455,214 | +€2.1m | +11.6% |
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 4 October 2026 via checked.be.