ALDIS: what changed
Two fiscal 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.
ALDIS
Largest movements
- Cash +€88,656
up €88,656 (+105.5%), from €84,016 to €172,672
mainly Net result for the year (+€87,953) and Tax, wage and social debts (+€15,557)
- Tangible fixed assets -€9,656
down €9,656 (-36.1%), from €26,769 to €17,113
of which Furniture and vehicles: -€5,240
- Receivables within one year +€8,147
up €8,147 (+40.5%), from €20,096 to €28,243
of which Other amounts receivable: +€14,061
- Reserves +€87,954
up €87,954 (+20.3%), from €433,766 to €521,720
- Tax, wage and social debts +€15,557
up €15,557 (+118.2%), from €13,162 to €28,719
of which Taxes: +€15,557
- Accrued charges and deferred income -€8,464
down €8,464 (-100.0%), from €8,464 to €0
- Staff costs +€12,307
up €12,307 (+22.8%), from €54,002 to €66,309
- Financial charges -€8,267
down €8,267 (-96.5%), from €8,563 to €296
- Financial income -€7,246
down €7,246 (-43.1%), from €16,821 to €9,575
- Taxes -€5,307
down €5,307 (-12.7%), from €41,704 to €36,397
- Gross operating margin -€4,019
down €4,019 (-2.0%), from €200,795 to €196,776
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 | €607,441 | €706,266 | +€98,825 | +16.3% |
| Fixed assets | 21/28 | €33,168 | €21,491 | -€11,677 | -35.2% |
| Intangible fixed assets | 21 | €6,399 | €4,379 | -€2,020 | -31.6% |
| Tangible fixed assets | 22/27 | €26,769 | €17,113 | -€9,656 | -36.1% |
| Land and buildings | 22 | €8,954 | €5,334 | -€3,620 | -40.4% |
| Plant, machinery and equipment | 23 | €3,192 | €2,396 | -€796 | -24.9% |
| Furniture and vehicles | 24 | €14,623 | €9,383 | -€5,240 | -35.8% |
| Current assets | 29/58 | €574,273 | €684,775 | +€110,502 | +19.2% |
| Stocks and contracts in progress | 3 | €5,422 | €10,507 | +€5,085 | +93.8% |
| Stocks | 30/36 | €5,422 | €10,507 | +€5,085 | +93.8% |
| Amounts receivable within one year | 40/41 | €20,096 | €28,243 | +€8,147 | +40.5% |
| Trade receivables | 40 | €6,305 | €392 | -€5,913 | -93.8% |
| Other amounts receivable | 41 | €13,791 | €27,852 | +€14,061 | +102.0% |
| Current investments | 50/53 | €461,737 | €468,116 | +€6,379 | +1.4% |
| Cash at bank and in hand | 54/58 | €84,016 | €172,672 | +€88,656 | +105.5% |
| Deferred charges and accrued income | 490/1 | €3,002 | €5,237 | +€2,235 | +74.4% |
| Total equity and liabilities | 10/49 | €607,441 | €706,266 | +€98,825 | +16.3% |
| Equity | 10/15 | €452,366 | €540,320 | +€87,954 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €433,766 | €521,720 | +€87,954 | +20.3% |
| Distributable reserves | 133 | €433,766 | €521,720 | +€87,954 | +20.3% |
| Amounts payable | 17/49 | €155,075 | €165,947 | +€10,872 | +7.0% |
| Amounts payable within one year | 42/48 | €146,611 | €165,947 | +€19,336 | +13.2% |
| Trade debts | 44 | - | €4,634 | +€4,634 | |
| Suppliers | 440/4 | - | €4,634 | +€4,634 | |
| Taxes, remuneration and social security | 45 | €13,162 | €28,719 | +€15,557 | +118.2% |
| Taxes | 450/3 | €9,912 | €25,469 | +€15,557 | +156.9% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other amounts payable | 47/48 | €133,449 | €132,594 | -€855 | -0.6% |
| Accrued charges and deferred income | 492/3 | €8,464 | €0 | -€8,464 | -100.0% |
| Remuneration, social security and pensions | 62 | €54,002 | €66,309 | +€12,307 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,224 | €11,677 | -€2,547 | -17.9% |
| Other operating charges | 640/8 | - | €3,718 | +€3,718 | |
| Gross operating margin | 9900 | €200,795 | €196,776 | -€4,019 | -2.0% |
| Operating profit (loss) | 9901 | €132,569 | €115,071 | -€17,498 | -13.2% |
| Financial income | 75/76B | €16,821 | €9,575 | -€7,246 | -43.1% |
| Recurring financial income | 75 | €16,821 | €9,575 | -€7,246 | -43.1% |
| Financial charges | 65/66B | €8,563 | €296 | -€8,267 | -96.5% |
| Recurring financial charges | 65 | €8,563 | €296 | -€8,267 | -96.5% |
| Profit (loss) for the period before taxes | 9903 | €140,827 | €124,350 | -€16,477 | -11.7% |
| Income taxes | 67/77 | €41,704 | €36,397 | -€5,307 | -12.7% |
| Profit (loss) for the period | 9904 | €99,123 | €87,953 | -€11,170 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €99,123 | €87,953 | -€11,170 | -11.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.