ALDIMA: 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.
ALDIMA
Largest movements
- Tangible fixed assets -€379,927
down €379,927 (-76.6%), from €495,884 to €115,957
of which Land and buildings: -€442,530
- Receivables within one year +€82,862
up €82,862 (+221.9%), from €37,340 to €120,202
of which Other amounts receivable: +€79,719
- Cash +€56,402
up €56,402 (+494.3%), from €11,410 to €67,812
mainly Investment in fixed assets (net) (+€344,525) and Net result for the year (+€252,117)
- Financial fixed assets +€7,812
new in 2024: €7,812
- Stocks and contracts -€6,410
down €6,410 (-7.2%), from €88,727 to €82,317
- Debts after one year -€291,119
no longer reported in 2024 (was €291,119)
- Reserves +€128,025
up €128,025 (+1513.7%), from €8,458 to €136,483
of which Distributable reserves: +€128,025
- Profit (loss) carried forward +€124,091
no longer reported in 2024 (was -€124,091)
- Current portion of long-term debt -€46,074
no longer reported in 2024 (was €46,074)
- Investment grants -€44,357
no longer reported in 2024 (was €44,357)
- Gross operating margin +€248,084
up €248,084 (+111.1%), from €223,356 to €471,440
- Staff costs -€72,644
down €72,644 (-31.2%), from €232,980 to €160,336
- Taxes +€66,346
up €66,346 (+7724.2%), from €859 to €67,205
- Financial income +€42,404
up €42,404 (+1857.3%), from €2,283 to €44,687
- Depreciation -€11,892
down €11,892 (-31.7%), from €37,487 to €25,594
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €637,726 | €400,090 | -€237,636 | -37.3% |
| Fixed assets | 21/28 | €495,884 | €125,764 | -€370,119 | -74.6% |
| Intangible fixed assets | 21 | €0 | €1,996 | +€1,996 | |
| Tangible fixed assets | 22/27 | €495,884 | €115,957 | -€379,927 | -76.6% |
| Land and buildings | 22 | €442,530 | - | -€442,530 | |
| Plant, machinery and equipment | 23 | €22,647 | €48,822 | +€26,175 | +115.6% |
| Furniture and vehicles | 24 | €9,113 | €49,233 | +€40,120 | +440.3% |
| Other tangible fixed assets | 26 | €21,594 | €17,902 | -€3,692 | -17.1% |
| Financial fixed assets | 28 | - | €7,812 | +€7,812 | |
| Current assets | 29/58 | €141,843 | €274,326 | +€132,483 | +93.4% |
| Stocks and contracts in progress | 3 | €88,727 | €82,317 | -€6,410 | -7.2% |
| Stocks | 30/36 | €88,727 | €82,317 | -€6,410 | -7.2% |
| Amounts receivable within one year | 40/41 | €37,340 | €120,202 | +€82,862 | +221.9% |
| Trade receivables | 40 | €31,588 | €34,732 | +€3,143 | +10.0% |
| Other amounts receivable | 41 | €5,751 | €85,470 | +€79,719 | +1386.1% |
| Cash at bank and in hand | 54/58 | €11,410 | €67,812 | +€56,402 | +494.3% |
| Deferred charges and accrued income | 490/1 | €4,366 | €3,995 | -€371 | -8.5% |
| Total equity and liabilities | 10/49 | €637,726 | €400,090 | -€237,636 | -37.3% |
| Equity | 10/15 | €91,723 | €299,483 | +€207,759 | +226.5% |
| Contributions | 10/11 | €163,000 | €163,000 | = | 0.0% |
| Reserves | 13 | €8,458 | €136,483 | +€128,025 | +1513.7% |
| Non-distributable reserves | 130/1 | €403 | €403 | = | 0.0% |
| Reserves not available under the articles | 1311 | €403 | €403 | = | 0.0% |
| Tax-exempt reserves | 132 | €392 | €392 | = | 0.0% |
| Distributable reserves | 133 | €7,662 | €135,687 | +€128,025 | +1670.9% |
| Profit (loss) carried forward | 14 | -€124,091 | - | +€124,091 | |
| Investment grants | 15 | €44,357 | - | -€44,357 | |
| Amounts payable | 17/49 | €546,003 | €100,608 | -€445,396 | -81.6% |
| Amounts payable after more than one year | 17 | €291,119 | - | -€291,119 | |
| Financial debts | 170/4 | €291,119 | - | -€291,119 | |
| Amounts payable within one year | 42/48 | €246,411 | €100,209 | -€146,202 | -59.3% |
| Current portion of amounts payable after more than one year | 42 | €46,074 | - | -€46,074 | |
| Financial debts | 43 | €28,728 | €11,477 | -€17,251 | -60.0% |
| Credit institutions | 430/8 | €28,728 | €11,477 | -€17,251 | -60.0% |
| Trade debts | 44 | €76,394 | €58,675 | -€17,719 | -23.2% |
| Suppliers | 440/4 | €76,394 | €58,675 | -€17,719 | -23.2% |
| Advances received on contracts in progress | 46 | €27,250 | €13,455 | -€13,795 | -50.6% |
| Taxes, remuneration and social security | 45 | €35,132 | €13,209 | -€21,923 | -62.4% |
| Taxes | 450/3 | €19,488 | €2,327 | -€17,161 | -88.1% |
| Remuneration and social security | 454/9 | €15,644 | €10,882 | -€4,763 | -30.4% |
| Other amounts payable | 47/48 | €32,832 | €3,393 | -€29,439 | -89.7% |
| Accrued charges and deferred income | 492/3 | €8,473 | €399 | -€8,074 | -95.3% |
| Non-recurring operating income | 76A | €11,403 | €430,899 | +€419,496 | +3678.8% |
| Remuneration, social security and pensions | 62 | €232,980 | €160,336 | -€72,644 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,487 | €25,594 | -€11,892 | -31.7% |
| Other operating charges | 640/8 | €376 | €641 | +€265 | +70.4% |
| Non-recurring operating charges | 66A | €2,445 | - | -€2,445 | |
| Gross operating margin | 9900 | €223,356 | €471,440 | +€248,084 | +111.1% |
| Operating profit (loss) | 9901 | -€49,932 | €284,868 | +€334,800 | |
| Financial income | 75/76B | €2,283 | €44,687 | +€42,404 | +1857.3% |
| Recurring financial income | 75 | €2,283 | €44,687 | +€42,404 | +1857.3% |
| Financial charges | 65/66B | €14,702 | €10,234 | -€4,468 | -30.4% |
| Recurring financial charges | 65 | €14,702 | €10,234 | -€4,468 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | -€62,350 | €319,321 | +€381,671 | |
| Income taxes | 67/77 | €859 | €67,205 | +€66,346 | +7724.2% |
| Profit (loss) for the period | 9904 | -€63,209 | €252,117 | +€315,326 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,209 | €252,117 | +€315,326 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.