ALDINO: 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.
ALDINO
Largest movements
- Cash +€16,663
up €16,663 (+59.9%), from €27,806 to €44,469
mainly Depreciation (+€13,523) and Net result for the year (+€9,327)
- Tangible fixed assets -€13,523
down €13,523 (-4.2%), from €325,713 to €312,190
- Receivables within one year +€7,629
up €7,629 (+64.5%), from €11,819 to €19,448
of which Other amounts receivable: +€5,577
- Reserves +€9,327
up €9,327 (+4.1%), from €225,900 to €235,228
of which Distributable reserves: +€11,965
- Tax, wage and social debts -€4,052
down €4,052 (-48.5%), from €8,353 to €4,301
- Gross operating margin -€6,598
down €6,598 (-14.1%), from €46,799 to €40,201
- Taxes -€2,203
down €2,203 (-27.2%), from €8,109 to €5,906
- Financial income +€978
up €978 (+6777.8%), from €14 to €992
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €391,120 | €402,155 | +€11,035 | +2.8% |
| Fixed assets | 21/28 | €325,748 | €312,225 | -€13,523 | -4.2% |
| Tangible fixed assets | 22/27 | €325,713 | €312,190 | -€13,523 | -4.2% |
| Land and buildings | 22 | €325,713 | €312,190 | -€13,523 | -4.2% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €65,371 | €89,930 | +€24,559 | +37.6% |
| Amounts receivable within one year | 40/41 | €11,819 | €19,448 | +€7,629 | +64.5% |
| Trade receivables | 40 | €11,819 | €13,870 | +€2,051 | +17.4% |
| Other amounts receivable | 41 | - | €5,577 | +€5,577 | |
| Current investments | 50/53 | €25,000 | €25,250 | +€250 | +1.0% |
| Cash at bank and in hand | 54/58 | €27,806 | €44,469 | +€16,663 | +59.9% |
| Deferred charges and accrued income | 490/1 | €746 | €763 | +€17 | +2.2% |
| Total equity and liabilities | 10/49 | €391,120 | €402,155 | +€11,035 | +2.8% |
| Equity | 10/15 | €316,629 | €325,957 | +€9,327 | +2.9% |
| Contributions | 10/11 | €90,729 | €90,729 | = | 0.0% |
| Capital | 10 | €90,729 | €90,729 | = | 0.0% |
| Issued capital | 100 | €90,729 | €90,729 | = | 0.0% |
| Reserves | 13 | €225,900 | €235,228 | +€9,327 | +4.1% |
| Non-distributable reserves | 130/1 | €9,073 | €9,073 | = | 0.0% |
| Legal reserve | 130 | €9,073 | €9,073 | = | 0.0% |
| Tax-exempt reserves | 132 | €58,901 | €56,264 | -€2,637 | -4.5% |
| Distributable reserves | 133 | €157,926 | €169,891 | +€11,965 | +7.6% |
| Provisions and deferred taxes | 16 | €30,330 | €28,972 | -€1,358 | -4.5% |
| Deferred taxes | 168 | €30,330 | €28,972 | -€1,358 | -4.5% |
| Amounts payable | 17/49 | €44,161 | €47,227 | +€3,066 | +6.9% |
| Amounts payable within one year | 42/48 | €28,631 | €28,470 | -€161 | -0.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,353 | €4,301 | -€4,052 | -48.5% |
| Taxes | 450/3 | €8,353 | €4,301 | -€4,052 | -48.5% |
| Other amounts payable | 47/48 | €20,278 | €24,169 | +€3,890 | +19.2% |
| Accrued charges and deferred income | 492/3 | €15,529 | €18,757 | +€3,228 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,523 | €13,523 | +€0 | 0.0% |
| Other operating charges | 640/8 | €12,039 | €12,254 | +€215 | +1.8% |
| Gross operating margin | 9900 | €46,799 | €40,201 | -€6,598 | -14.1% |
| Operating profit (loss) | 9901 | €21,237 | €14,424 | -€6,813 | -32.1% |
| Financial income | 75/76B | €14 | €992 | +€978 | +6777.8% |
| Recurring financial income | 75 | €14 | €992 | +€978 | +6777.8% |
| Financial charges | 65/66B | €1,408 | €1,541 | +€133 | +9.5% |
| Recurring financial charges | 65 | €1,408 | €1,541 | +€133 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €19,844 | €13,876 | -€5,968 | -30.1% |
| Transfer from deferred taxes | 780 | €1,358 | €1,358 | = | 0.0% |
| Income taxes | 67/77 | €8,109 | €5,906 | -€2,203 | -27.2% |
| Profit (loss) for the period | 9904 | €13,093 | €9,327 | -€3,765 | -28.8% |
| Transfer from tax-exempt reserves | 789 | €2,637 | €2,637 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,730 | €11,965 | -€3,765 | -23.9% |
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 12 October 2026 via checked.be.