Aldim SA: 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
Aldim SA
NACE 68.310, Real estate agency activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€45,043
2024 · €63,402-€108,444
Equity
€414,250
2024 · €459,292-€45,043
Cash
€142,795
2024 · €159,364-€16,569
Balance sheet total
€2.5m
2024 · €2.7m-€260,796
Largest movements
Assets
- Current investments -€341,590
down €341,590 (-99.9%), from €342,099 to €510
- Tangible fixed assets +€67,706
up €67,706 (+3.0%), from €2.2m to €2.3m
of which Land and buildings: +€45,549
Equity and liabilities
- Debts after one year -€156,313
down €156,313 (-8.8%), from €1.8m to €1.6m
- Other debts -€57,953
down €57,953 (-18.4%), from €314,840 to €256,887
- Profit (loss) carried forward -€30,025
down €30,025 (-74.2%), from €40,487 to €10,462
Income statement
- Financial charges +€50,772
up €50,772 (+86.3%), from €58,831 to €109,603
- Taxes -€24,620
down €24,620 (-99.1%), from €24,841 to €221
- Depreciation +€14,042
up €14,042 (+13.7%), from €102,319 to €116,361
- Gross operating margin -€5,875
down €5,875 (-2.1%), from €283,597 to €277,723
- Financial income -€5,288
down €5,288 (-63.6%), from €8,312 to €3,024
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
€63,402
Gross operating margin
-€5,875
Depreciation
-€14,042
Other operating charges
-€838
Other operating items
-€56,250
Financial income
-€5,288
Financial charges
-€50,772
Taxes
+€24,620
Result 2025
-€45,043
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
-€20,541
Investment
+€157,522
Financing
-€153,550
Cash 2024
€159,364
From operations (derived)
-€20,541
Net result for the year
-€45,043
Depreciation
+€116,361
Receivables within one year
-€25,073
Deferred charges and accrued income
-€4,583
Trade debts
+€5,065
Tax, wage and social debts
+€1,327
Advances received
-€891
Other debts
-€57,953
Accrued charges and deferred income
-€9,751
Investment (derived)
+€157,522
Investment in fixed assets (net)
-€184,067
Current investments
+€341,590
Financing
-€153,550
Debts after one year
-€156,313
Current portion of long-term debt
+€2,762
Cash 2025
€142,795
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,740,642 | €2,479,846 | -€260,796 | -9.5% |
| Fixed assets | 21/28 | €2,231,926 | €2,299,632 | +€67,706 | +3.0% |
| Tangible fixed assets | 22/27 | €2,228,676 | €2,296,382 | +€67,706 | +3.0% |
| Land and buildings | 22 | €2,227,326 | €2,272,875 | +€45,549 | +2.0% |
| Furniture and vehicles | 24 | €1,350 | €23,507 | +€22,157 | +1,642% |
| Financial fixed assets | 28 | €3,250 | €3,250 | = | 0.0% |
| Current assets | 29/58 | €508,717 | €180,214 | -€328,503 | -64.6% |
| Amounts receivable within one year | 40/41 | €4,195 | €29,268 | +€25,073 | +598% |
| Trade receivables | 40 | €2,290 | €6,719 | +€4,429 | +193% |
| Other amounts receivable | 41 | €1,905 | €22,550 | +€20,645 | +1,084% |
| Current investments | 50/53 | €342,099 | €510 | -€341,590 | -99.9% |
| Cash at bank and in hand | 54/58 | €159,364 | €142,795 | -€16,569 | -10.4% |
| Deferred charges and accrued income | 490/1 | €3,058 | €7,641 | +€4,583 | +150% |
| Total equity and liabilities | 10/49 | €2,740,642 | €2,479,846 | -€260,796 | -9.5% |
| Equity | 10/15 | €459,292 | €414,250 | -€45,043 | -9.8% |
| Contributions | 10/11 | €123,307 | €123,307 | = | 0.0% |
| Capital | 10 | €123,307 | €123,307 | = | 0.0% |
| Issued capital | 100 | €123,307 | €123,307 | = | 0.0% |
| Reserves | 13 | €295,499 | €280,481 | -€15,018 | -5.1% |
| Non-distributable reserves | 130/1 | €12,331 | €12,331 | = | 0.0% |
| Legal reserve | 130 | €12,331 | €12,331 | = | 0.0% |
| Distributable reserves | 133 | €283,168 | €268,150 | -€15,018 | -5.3% |
| Profit (loss) carried forward | 14 | €40,487 | €10,462 | -€30,025 | -74.2% |
| Amounts payable | 17/49 | €2,281,350 | €2,065,596 | -€215,754 | -9.5% |
| Amounts payable after more than one year | 17 | €1,775,413 | €1,619,100 | -€156,313 | -8.8% |
| Financial debts | 170/4 | €1,775,413 | €1,619,100 | -€156,313 | -8.8% |
| Amounts payable within one year | 42/48 | €483,297 | €433,607 | -€49,690 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €154,583 | €157,345 | +€2,762 | +1.8% |
| Trade debts | 44 | €6,866 | €11,931 | +€5,065 | +73.8% |
| Suppliers | 440/4 | €6,866 | €11,931 | +€5,065 | +73.8% |
| Advances received on contracts in progress | 46 | €4,976 | €4,085 | -€891 | -17.9% |
| Taxes, remuneration and social security | 45 | €2,032 | €3,358 | +€1,327 | +65.3% |
| Taxes | 450/3 | €2,032 | €3,358 | +€1,327 | +65.3% |
| Other amounts payable | 47/48 | €314,840 | €256,887 | -€57,953 | -18.4% |
| Accrued charges and deferred income | 492/3 | €22,640 | €12,889 | -€9,751 | -43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,319 | €116,361 | +€14,042 | +13.7% |
| Other operating charges | 640/8 | €42,517 | €43,354 | +€838 | +2.0% |
| Non-recurring operating charges | 66A | - | €56,250 | +€56,250 | |
| Gross operating margin | 9900 | €283,597 | €277,723 | -€5,875 | -2.1% |
| Operating profit (loss) | 9901 | €138,762 | €61,757 | -€77,005 | -55.5% |
| Financial income | 75/76B | €8,312 | €3,024 | -€5,288 | -63.6% |
| Recurring financial income | 75 | €8,312 | €3,024 | -€5,288 | -63.6% |
| Financial charges | 65/66B | €58,831 | €109,603 | +€50,772 | +86.3% |
| Recurring financial charges | 65 | €58,831 | €109,603 | +€50,772 | +86.3% |
| Profit (loss) for the period before taxes | 9903 | €88,243 | -€44,822 | -€133,064 | |
| Income taxes | 67/77 | €24,841 | €221 | -€24,620 | -99.1% |
| Profit (loss) for the period | 9904 | €63,402 | -€45,043 | -€108,444 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €63,402 | -€45,043 | -€108,444 |
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 16 October 2026 via checked.be.