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 46.392, Non-specialised wholesale
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€12.2m
2024 · €10.5m+€1.7m
Equity
€15.5m
2024 · €13.2m+€2.2m
Cash
€3.8m
2024 · €3.3m+€454,365
Balance sheet total
€86.0m
2024 · €76.3m+€9.7m
Largest movements
Assets
- Receivables within one year +€10.4m
up €10.4m (+24.2%), from €42.9m to €53.3m
of which Other amounts receivable: +€10.2m
- Deferred charges and accrued income -€1.1m
down €1.1m (-77.0%), from €1.4m to €326,134
Equity and liabilities
- Trade debts +€10.9m
up €10.9m (+31.1%), from €35.1m to €45.9m
- Other debts -€3.9m
down €3.9m (-27.7%), from €14.1m to €10.2m
- Profit (loss) carried forward +€2.2m
up €2.2m (+28.8%), from €7.7m to €10.0m
- Tax, wage and social debts +€1.8m
up €1.8m (+14.0%), from €12.6m to €14.4m
of which Taxes: +€1.0m
- Accrued charges and deferred income -€1.3m
down €1.3m (-94.1%), from €1.4m to €79,977
Income statement
- Goods and materials +€13.2m
up €13.2m (+3.6%), from €364.0m to €377.2m
of which Purchases: +€15.7m
- Turnover +€13.1m
up €13.1m (+3.4%), from €385.3m to €398.4m
- Other operating income +€6.7m
up €6.7m (+7.7%), from €87.9m to €94.6m
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
€10.5m
Turnover
+€13.1m
Other operating income
+€6.7m
Goods and materials
-€13.2m
Services and other goods
-€2.0m
Staff costs
-€3.1m
Depreciation
+€440,595
Write-downs
+€858,063
Other operating charges
+€112,669
Other operating items
-€506,193
Financial income
-€427,828
Financial charges
-€13,739
Taxes
-€363,950
Result 2025
€12.2m
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
+€14.0m
Investment
-€3.5m
Financing
-€10.0m
Cash 2024
€3.3m
From operations (derived)
+€14.0m
Net result for the year
+€12.2m
Depreciation
+€3.6m
Stocks and contracts
+€26,952
Receivables within one year
-€10.4m
Deferred charges and accrued income
+€1.1m
Trade debts
+€10.9m
Tax, wage and social debts
+€1.8m
Other debts
-€3.9m
Accrued charges and deferred income
-€1.3m
Investment (derived)
-€3.5m
Investment in fixed assets (net)
-€3.5m
Financing
-€10.0m
Contributions, distributions and other
-€10.0m
Cash 2025
€3.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,337,209 | €86,033,010 | +€9.7m | +12.7% |
| Fixed assets | 21/28 | €9,854,167 | €9,825,938 | -€28,229 | -0.3% |
| Intangible fixed assets | 21 | €107,904 | €49,465 | -€58,439 | -54.2% |
| Tangible fixed assets | 22/27 | €9,740,098 | €9,772,468 | +€32,370 | +0.3% |
| Plant, machinery and equipment | 23 | €6,569,100 | €7,944,512 | +€1.4m | +20.9% |
| Furniture and vehicles | 24 | €1,317,726 | €474,135 | -€843,591 | -64.0% |
| Other tangible fixed assets | 26 | €1,846,947 | €1,347,496 | -€499,451 | -27.0% |
| Assets under construction and advance payments | 27 | €6,325 | €6,325 | = | 0.0% |
| Financial fixed assets | 28 | €6,165 | €4,005 | -€2,160 | -35.0% |
| Other financial fixed assets | 284/8 | €6,165 | €4,005 | -€2,160 | -35.0% |
| Amounts receivable and cash guarantees | 285/8 | €6,165 | €4,005 | -€2,160 | -35.0% |
| Current assets | 29/58 | €66,483,042 | €76,207,072 | +€9.7m | +14.6% |
| Stocks and contracts in progress | 3 | €18,805,527 | €18,778,574 | -€26,952 | -0.1% |
| Stocks | 30/36 | €18,805,527 | €18,778,574 | -€26,952 | -0.1% |
| Goods purchased for resale | 34 | €18,805,527 | €18,778,574 | -€26,952 | -0.1% |
| Amounts receivable within one year | 40/41 | €42,942,885 | €53,332,386 | +€10.4m | +24.2% |
| Trade receivables | 40 | €8,120,341 | €8,336,401 | +€216,060 | +2.7% |
| Other amounts receivable | 41 | €34,822,544 | €44,995,985 | +€10.2m | +29.2% |
| Cash at bank and in hand | 54/58 | €3,315,612 | €3,769,978 | +€454,365 | +13.7% |
| Deferred charges and accrued income | 490/1 | €1,419,019 | €326,134 | -€1.1m | -77.0% |
| Total equity and liabilities | 10/49 | €76,337,209 | €86,033,010 | +€9.7m | +12.7% |
| Equity | 10/15 | €13,230,821 | €15,458,971 | +€2.2m | +16.8% |
| 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 | €7,730,821 | €9,958,971 | +€2.2m | +28.8% |
| Amounts payable | 17/49 | €63,106,388 | €70,574,038 | +€7.5m | +11.8% |
| Amounts payable within one year | 42/48 | €61,749,091 | €70,494,062 | +€8.7m | +14.2% |
| Trade debts | 44 | €35,057,056 | €45,948,169 | +€10.9m | +31.1% |
| Suppliers | 440/4 | €35,057,056 | €45,948,169 | +€10.9m | +31.1% |
| Taxes, remuneration and social security | 45 | €12,593,412 | €14,359,066 | +€1.8m | +14.0% |
| Taxes | 450/3 | €3,624,879 | €4,631,973 | +€1.0m | +27.8% |
| Remuneration and social security | 454/9 | €8,968,533 | €9,727,092 | +€758,559 | +8.5% |
| Other amounts payable | 47/48 | €14,098,623 | €10,186,827 | -€3.9m | -27.7% |
| Accrued charges and deferred income | 492/3 | €1,357,297 | €79,977 | -€1.3m | -94.1% |
| Operating income | 70/76A | €473,878,206 | €493,181,731 | +€19.3m | +4.1% |
| Turnover | 70 | €385,315,957 | €398,405,214 | +€13.1m | +3.4% |
| Other operating income | 74 | €87,855,062 | €94,579,838 | +€6.7m | +7.7% |
| Non-recurring operating income | 76A | €707,186 | €196,679 | -€510,508 | -72.2% |
| Operating charges | 60/66A | €460,420,152 | €477,236,892 | +€16.8m | +3.7% |
| Goods for resale, raw materials and consumables | 60 | €364,026,612 | €377,209,863 | +€13.2m | +3.6% |
| Purchases | 600/8 | €361,556,621 | €377,292,038 | +€15.7m | +4.4% |
| Change in stocks: decrease (increase) | 609 | €2,469,991 | -€82,175 | -€2.6m | |
| Services and other goods | 61 | €45,729,368 | €47,684,631 | +€2.0m | +4.3% |
| Remuneration, social security and pensions | 62 | €45,478,214 | €48,572,081 | +€3.1m | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,007,015 | €3,566,420 | -€440,595 | -11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €973,305 | €115,242 | -€858,063 | -88.2% |
| Other operating charges | 640/8 | €199,039 | €86,371 | -€112,669 | -56.6% |
| Non-recurring operating charges | 66A | €6,599 | €2,285 | -€4,314 | -65.4% |
| Operating profit (loss) | 9901 | €13,458,054 | €15,944,839 | +€2.5m | +18.5% |
| Financial income | 75/76B | €1,047,994 | €620,166 | -€427,828 | -40.8% |
| Recurring financial income | 75 | €1,047,994 | €620,166 | -€427,828 | -40.8% |
| Other financial income | 752/9 | €1,047,994 | €620,166 | -€427,828 | -40.8% |
| Financial charges | 65/66B | €16,773 | €30,512 | +€13,739 | +81.9% |
| Recurring financial charges | 65 | €16,773 | €30,512 | +€13,739 | +81.9% |
| Debt charges | 650 | €16,773 | €30,512 | +€13,739 | +81.9% |
| Profit (loss) for the period before taxes | 9903 | €14,489,275 | €16,534,493 | +€2.0m | +14.1% |
| Income taxes | 67/77 | €3,942,393 | €4,306,343 | +€363,950 | +9.2% |
| Taxes | 670/3 | €3,942,393 | €4,306,343 | +€363,950 | +9.2% |
| Profit (loss) for the period | 9904 | €10,546,882 | €12,228,150 | +€1.7m | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,546,882 | €12,228,150 | +€1.7m | +15.9% |
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 8 October 2026 via checked.be.