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 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11.3m
2024 · €8.8m+€2.5m
Equity
€13.5m
2024 · €12.1m+€1.3m
Cash
€4.8m
2024 · €4.6m+€164,981
Balance sheet total
€95.7m
2024 · €75.8m+€19.9m
Largest movements
Assets
- Receivables within one year +€15.4m
up €15.4m (+38.6%), from €39.8m to €55.1m
of which Other amounts receivable: +€14.0m
- Tangible fixed assets +€4.4m
up €4.4m (+42.9%), from €10.2m to €14.6m
of which Plant, machinery and equipment: +€2.4m
Equity and liabilities
- Trade debts +€23.0m
up €23.0m (+71.1%), from €32.3m to €55.2m
- Other debts -€3.4m
down €3.4m (-25.1%), from €13.6m to €10.2m
- Accrued charges and deferred income -€1.6m
down €1.6m (-99.7%), from €1.6m to €4,153
- Profit (loss) carried forward +€1.3m
up €1.3m (+20.3%), from €6.6m to €8.0m
Income statement
- Turnover +€9.5m
up €9.5m (+1.8%), from €536.4m to €545.9m
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
€8.8m
Turnover
+€9.5m
Other operating income
+€979,641
Goods and materials
-€4.0m
Services and other goods
+€454,614
Staff costs
-€3.0m
Depreciation
-€71,327
Write-downs
-€384,338
Other operating charges
+€140,476
Other operating items
-€130,886
Financial income
-€568,825
Financial charges
-€27,878
Taxes
-€361,584
Result 2025
€11.3m
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
+€18.3m
Investment
-€8.1m
Financing
-€10.0m
Cash 2024
€4.6m
From operations (derived)
+€18.3m
Net result for the year
+€11.3m
Depreciation
+€3.8m
Stocks and contracts
+€78,513
Receivables within one year
-€15.4m
Deferred charges and accrued income
-€132,117
Trade debts
+€23.0m
Tax, wage and social debts
+€545,976
Other debts
-€3.4m
Accrued charges and deferred income
-€1.6m
Investment (derived)
-€8.1m
Investment in fixed assets (net)
-€8.1m
Financing
-€10.0m
Contributions, distributions and other
-€10.0m
Cash 2025
€4.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,786,711 | €95,662,509 | +€19.9m | +26.2% |
| Fixed assets | 21/28 | €10,330,918 | €14,628,178 | +€4.3m | +41.6% |
| Intangible fixed assets | 21 | €143,366 | €69,755 | -€73,611 | -51.3% |
| Tangible fixed assets | 22/27 | €10,186,790 | €14,557,662 | +€4.4m | +42.9% |
| Plant, machinery and equipment | 23 | €7,298,972 | €9,724,560 | +€2.4m | +33.2% |
| Furniture and vehicles | 24 | €219,367 | €311,448 | +€92,081 | +42.0% |
| Other tangible fixed assets | 26 | €1,928,724 | €3,711,116 | +€1.8m | +92.4% |
| Assets under construction and advance payments | 27 | €739,727 | €810,538 | +€70,811 | +9.6% |
| Financial fixed assets | 28 | €762 | €762 | = | 0.0% |
| Other financial fixed assets | 284/8 | €762 | €762 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €762 | €762 | = | 0.0% |
| Current assets | 29/58 | €65,455,793 | €81,034,330 | +€15.6m | +23.8% |
| Stocks and contracts in progress | 3 | €20,872,305 | €20,793,792 | -€78,513 | -0.4% |
| Stocks | 30/36 | €20,872,305 | €20,793,792 | -€78,513 | -0.4% |
| Goods purchased for resale | 34 | €20,872,305 | €20,793,792 | -€78,513 | -0.4% |
| Amounts receivable within one year | 40/41 | €39,750,177 | €55,110,130 | +€15.4m | +38.6% |
| Trade receivables | 40 | €468,757 | €1,826,895 | +€1.4m | +289.7% |
| Other amounts receivable | 41 | €39,281,420 | €53,283,235 | +€14.0m | +35.6% |
| Cash at bank and in hand | 54/58 | €4,619,644 | €4,784,624 | +€164,981 | +3.6% |
| Deferred charges and accrued income | 490/1 | €213,667 | €345,785 | +€132,117 | +61.8% |
| Total equity and liabilities | 10/49 | €75,786,711 | €95,662,509 | +€19.9m | +26.2% |
| Equity | 10/15 | €12,121,822 | €13,470,061 | +€1.3m | +11.1% |
| 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 | €6,614,540 | €7,959,695 | +€1.3m | +20.3% |
| Investment grants | 15 | €7,282 | €10,366 | +€3,084 | +42.4% |
| Amounts payable | 17/49 | €63,664,889 | €82,192,447 | +€18.5m | +29.1% |
| Amounts payable after more than one year | 17 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 178/9 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €62,095,323 | €82,185,294 | +€20.1m | +32.4% |
| Trade debts | 44 | €32,262,076 | €55,213,076 | +€23.0m | +71.1% |
| Suppliers | 440/4 | €32,262,076 | €55,213,076 | +€23.0m | +71.1% |
| Taxes, remuneration and social security | 45 | €16,234,553 | €16,780,529 | +€545,976 | +3.4% |
| Taxes | 450/3 | €4,852,573 | €5,129,164 | +€276,590 | +5.7% |
| Remuneration and social security | 454/9 | €11,381,979 | €11,651,366 | +€269,386 | +2.4% |
| Other amounts payable | 47/48 | €13,598,695 | €10,191,689 | -€3.4m | -25.1% |
| Accrued charges and deferred income | 492/3 | €1,566,566 | €4,153 | -€1.6m | -99.7% |
| Operating income | 70/76A | €542,878,109 | €553,154,175 | +€10.3m | +1.9% |
| Turnover | 70 | €536,448,403 | €545,942,407 | +€9.5m | +1.8% |
| Other operating income | 74 | €6,074,478 | €7,054,119 | +€979,641 | +16.1% |
| Non-recurring operating income | 76A | €355,229 | €157,649 | -€197,580 | -55.6% |
| Operating charges | 60/66A | €531,955,335 | €538,750,683 | +€6.8m | +1.3% |
| Goods for resale, raw materials and consumables | 60 | €403,256,388 | €407,288,107 | +€4.0m | +1.0% |
| Purchases | 600/8 | €399,843,639 | €407,715,741 | +€7.9m | +2.0% |
| Change in stocks: decrease (increase) | 609 | €3,412,749 | -€427,634 | -€3.8m | |
| Services and other goods | 61 | €62,497,590 | €62,042,975 | -€454,614 | -0.7% |
| Remuneration, social security and pensions | 62 | €61,598,833 | €64,568,583 | +€3.0m | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,778,174 | €3,849,501 | +€71,327 | +1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €137,953 | €522,291 | +€384,338 | +278.6% |
| Other operating charges | 640/8 | €607,479 | €467,003 | -€140,476 | -23.1% |
| Non-recurring operating charges | 66A | €78,918 | €12,224 | -€66,694 | -84.5% |
| Operating profit (loss) | 9901 | €10,922,775 | €14,403,492 | +€3.5m | +31.9% |
| Financial income | 75/76B | €1,446,747 | €877,921 | -€568,825 | -39.3% |
| Recurring financial income | 75 | €1,446,747 | €877,921 | -€568,825 | -39.3% |
| Other financial income | 752/9 | €1,446,747 | €877,921 | -€568,825 | -39.3% |
| Financial charges | 65/66B | €27,534 | €55,412 | +€27,878 | +101.2% |
| Recurring financial charges | 65 | €27,534 | €55,412 | +€27,878 | +101.2% |
| Debt charges | 650 | €27,534 | €55,412 | +€27,878 | +101.2% |
| Profit (loss) for the period before taxes | 9903 | €12,341,987 | €15,226,001 | +€2.9m | +23.4% |
| Income taxes | 67/77 | €3,519,261 | €3,880,846 | +€361,584 | +10.3% |
| Taxes | 670/3 | €3,519,261 | €3,958,760 | +€439,499 | +12.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €77,915 | +€77,915 | |
| Profit (loss) for the period | 9904 | €8,822,726 | €11,345,155 | +€2.5m | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,822,726 | €11,345,155 | +€2.5m | +28.6% |
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 9 October 2026 via checked.be.