ALDIAL: 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
ALDIAL
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€49,792
2024 · -€44,837-€4,955
Equity
€795,438
2024 · €845,230-€49,792
Cash
€39,383
2024 · €43,772-€4,389
Balance sheet total
€1.6m
2024 · €1.6m-€12,050
Largest movements
Assets
- Tangible fixed assets -€27,372
down €27,372 (-1.8%), from €1.5m to €1.5m
of which Land and buildings: -€29,927
Equity and liabilities
- Provisions -€161,399
down €161,399 (-100%), from €161,399 to €0
- Current portion of long-term debt +€151,409
up €151,409 (+234%), from €64,702 to €216,111
- Tax, wage and social debts +€93,518
new in 2025: €93,518
- Reserves -€74,904
down €74,904 (-12.9%), from €579,067 to €504,163
of which Tax-exempt reserves: -€313,443
- Debts after one year -€66,111
down €66,111 (-12.9%), from €513,180 to €447,069
Income statement
- Taxes +€88,545
new in 2025: €88,545
- Gross operating margin -€67,383
down €67,383, from €25,027 to -€42,355
- Write-downs +€2,390
up €2,390, from -€2,390 to €0
- Other operating charges -€2,057
down €2,057 (-8.1%), from €25,442 to €23,385
- Financial charges +€925
up €925 (+6.9%), from €13,411 to €14,336
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
-€44,837
Gross operating margin
-€67,383
Depreciation
-€118
Write-downs
-€2,390
Other operating charges
+€2,057
Financial income
-€0
Financial charges
-€925
Taxes
-€88,545
Deferred taxes and other
+€152,349
Result 2025
-€49,792
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
-€74,489
Investment
-€15,198
Financing
+€85,298
Cash 2024
€43,772
From operations (derived)
-€74,489
Net result for the year
-€49,792
Depreciation
+€42,570
Receivables within one year
-€12,206
Deferred charges and accrued income
-€7,505
Provisions
-€161,399
Trade debts
+€23,919
Tax, wage and social debts
+€93,518
Other debts
+€4,955
Accrued charges and deferred income
-€8,549
Investment (derived)
-€15,198
Investment in fixed assets (net)
-€15,198
Financing
+€85,298
Debts after one year
-€66,111
Current portion of long-term debt
+€151,409
Cash 2025
€39,383
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,596,004 | €1,583,953 | -€12,050 | -0.8% |
| Fixed assets | 21/28 | €1,548,261 | €1,520,889 | -€27,372 | -1.8% |
| Tangible fixed assets | 22/27 | €1,548,261 | €1,520,889 | -€27,372 | -1.8% |
| Land and buildings | 22 | €1,548,261 | €1,518,334 | -€29,927 | -1.9% |
| Plant, machinery and equipment | 23 | - | €2,555 | +€2,555 | |
| Current assets | 29/58 | €47,743 | €63,065 | +€15,322 | +32.1% |
| Amounts receivable within one year | 40/41 | - | €12,206 | +€12,206 | |
| Trade receivables | 40 | - | €12,206 | +€12,206 | |
| Cash at bank and in hand | 54/58 | €43,772 | €39,383 | -€4,389 | -10.0% |
| Deferred charges and accrued income | 490/1 | €3,971 | €11,476 | +€7,505 | +189% |
| Total equity and liabilities | 10/49 | €1,596,004 | €1,583,953 | -€12,050 | -0.8% |
| Equity | 10/15 | €845,230 | €795,438 | -€49,792 | -5.9% |
| Contributions | 10/11 | €291,275 | €291,275 | = | 0.0% |
| Capital | 10 | €291,275 | €291,275 | = | 0.0% |
| Issued capital | 100 | €291,275 | €291,275 | = | 0.0% |
| Reserves | 13 | €579,067 | €504,163 | -€74,904 | -12.9% |
| Non-distributable reserves | 130/1 | €29,127 | €29,127 | = | 0.0% |
| Legal reserve | 130 | €29,127 | €29,127 | = | 0.0% |
| Tax-exempt reserves | 132 | €313,443 | €0 | -€313,443 | -100% |
| Distributable reserves | 133 | €236,496 | €475,035 | +€238,539 | +101% |
| Profit (loss) carried forward | 14 | -€25,112 | €0 | +€25,112 | |
| Provisions and deferred taxes | 16 | €161,399 | €0 | -€161,399 | -100% |
| Deferred taxes | 168 | €161,399 | €0 | -€161,399 | -100% |
| Amounts payable | 17/49 | €589,375 | €788,516 | +€199,141 | +33.8% |
| Amounts payable after more than one year | 17 | €513,180 | €447,069 | -€66,111 | -12.9% |
| Financial debts | 170/4 | €513,180 | €447,069 | -€66,111 | -12.9% |
| Amounts payable within one year | 42/48 | €64,702 | €338,502 | +€273,800 | +423% |
| Current portion of amounts payable after more than one year | 42 | €64,702 | €216,111 | +€151,409 | +234% |
| Trade debts | 44 | - | €23,919 | +€23,919 | |
| Suppliers | 440/4 | - | €23,919 | +€23,919 | |
| Taxes, remuneration and social security | 45 | - | €93,518 | +€93,518 | |
| Taxes | 450/3 | - | €93,518 | +€93,518 | |
| Other amounts payable | 47/48 | - | €4,955 | +€4,955 | |
| Accrued charges and deferred income | 492/3 | €11,493 | €2,944 | -€8,549 | -74.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,452 | €42,570 | +€118 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,390 | €0 | +€2,390 | |
| Other operating charges | 640/8 | €25,442 | €23,385 | -€2,057 | -8.1% |
| Gross operating margin | 9900 | €25,027 | -€42,355 | -€67,383 | |
| Operating profit (loss) | 9901 | -€40,476 | -€108,310 | -€67,834 | -168% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €13,411 | €14,336 | +€925 | +6.9% |
| Recurring financial charges | 65 | €13,411 | €14,336 | +€925 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | -€53,888 | -€122,646 | -€68,759 | -128% |
| Transfer from deferred taxes | 780 | €9,050 | €161,399 | +€152,349 | +1,683% |
| Income taxes | 67/77 | - | €88,545 | +€88,545 | |
| Profit (loss) for the period | 9904 | -€44,837 | -€49,792 | -€4,955 | -11.1% |
| Transfer from tax-exempt reserves | 789 | €17,576 | €313,443 | +€295,867 | +1,683% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,261 | €263,651 | +€290,912 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.