ALEGRIA: 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.
ALEGRIA
Largest movements
- Tangible fixed assets -€7,963
down €7,963 (-25.6%), from €31,164 to €23,201
- Cash -€1,747
down €1,747 (-6.5%), from €26,831 to €25,084
mainly Debts after one year (-€7,684) and Net result for the year (-€1,189)
- Debts after one year -€7,684
down €7,684 (-33.0%), from €23,310 to €15,626
- Profit (loss) carried forward -€1,189
down €1,189 (-5.0%), from €23,697 to €22,508
- Gross operating margin -€5,715
down €5,715 (-39.5%), from €14,484 to €8,769
- Financial charges -€318
down €318 (-19.5%), from €1,633 to €1,315
- Other operating charges -€299
down €299 (-51.6%), from €578 to €280
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 | €114,270 | €104,738 | -€9,532 | -8.3% |
| Fixed assets | 21/28 | €31,164 | €23,201 | -€7,963 | -25.6% |
| Tangible fixed assets | 22/27 | €31,164 | €23,201 | -€7,963 | -25.6% |
| Furniture and vehicles | 24 | €31,164 | €23,201 | -€7,963 | -25.6% |
| Current assets | 29/58 | €83,105 | €81,536 | -€1,569 | -1.9% |
| Stocks and contracts in progress | 3 | €55,000 | €55,700 | +€700 | +1.3% |
| Stocks | 30/36 | €55,000 | €55,700 | +€700 | +1.3% |
| Amounts receivable within one year | 40/41 | €1,274 | €752 | -€522 | -41.0% |
| Trade receivables | 40 | €1,274 | - | -€1,274 | |
| Other amounts receivable | 41 | - | €752 | +€752 | |
| Cash at bank and in hand | 54/58 | €26,831 | €25,084 | -€1,747 | -6.5% |
| Total equity and liabilities | 10/49 | €114,270 | €104,738 | -€9,532 | -8.3% |
| Equity | 10/15 | €31,757 | €30,568 | -€1,189 | -3.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €23,697 | €22,508 | -€1,189 | -5.0% |
| Amounts payable | 17/49 | €82,512 | €74,169 | -€8,343 | -10.1% |
| Amounts payable after more than one year | 17 | €23,310 | €15,626 | -€7,684 | -33.0% |
| Financial debts | 170/4 | €23,310 | €15,626 | -€7,684 | -33.0% |
| Amounts payable within one year | 42/48 | €59,202 | €58,544 | -€658 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €7,380 | €7,684 | +€304 | +4.1% |
| Trade debts | 44 | €3,129 | €2,052 | -€1,078 | -34.4% |
| Suppliers | 440/4 | €3,129 | €2,052 | -€1,078 | -34.4% |
| Taxes, remuneration and social security | 45 | €823 | €401 | -€421 | -51.2% |
| Taxes | 450/3 | €823 | €401 | -€421 | -51.2% |
| Other amounts payable | 47/48 | €47,870 | €48,406 | +€536 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,959 | €7,963 | +€5 | +0.1% |
| Other operating charges | 640/8 | €578 | €280 | -€299 | -51.6% |
| Gross operating margin | 9900 | €14,484 | €8,769 | -€5,715 | -39.5% |
| Operating profit (loss) | 9901 | €5,947 | €526 | -€5,421 | -91.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | +9900.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +9900.0% |
| Financial charges | 65/66B | €1,633 | €1,315 | -€318 | -19.5% |
| Recurring financial charges | 65 | €1,633 | €1,315 | -€318 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €4,314 | -€788 | -€5,102 | |
| Income taxes | 67/77 | €460 | €401 | -€59 | -12.7% |
| Profit (loss) for the period | 9904 | €3,854 | -€1,189 | -€5,043 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,854 | -€1,189 | -€5,043 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.