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
- Cash -€25,264
down €25,264 (-30.4%), from €83,134 to €57,870
mainly Contributions, distributions and other (-€62,000) and Receivables within one year (-€12,178)
- Receivables within one year +€12,178
up €12,178 (+75.4%), from €16,158 to €28,336
of which Other amounts receivable: +€6,242
- Tangible fixed assets -€4,438
down €4,438 (-29.3%), from €15,170 to €10,733
of which Furniture and vehicles: -€5,144
- Reserves -€56,411
down €56,411 (-32.6%), from €173,059 to €116,649
of which Distributable reserves: -€54,551
- Other debts +€30,000
up €30,000, from €0 to €30,000
- Trade debts +€4,773
up €4,773 (+623.6%), from €765 to €5,539
- Tax, wage and social debts +€2,785
up €2,785 (+49.3%), from €5,653 to €8,438
- Gross operating margin -€53,764
down €53,764 (-73.2%), from €73,495 to €19,731
- Other operating charges -€21,773
down €21,773 (-88.2%), from €24,691 to €2,918
- Taxes -€8,725
down €8,725 (-65.4%), from €13,331 to €4,606
- Depreciation +€1,103
up €1,103 (+22.8%), from €4,835 to €5,938
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 | €195,249 | €178,279 | -€16,970 | -8.7% |
| Fixed assets | 21/28 | €15,170 | €10,733 | -€4,438 | -29.3% |
| Tangible fixed assets | 22/27 | €15,170 | €10,733 | -€4,438 | -29.3% |
| Land and buildings | 22 | €1,883 | €1,569 | -€314 | -16.7% |
| Plant, machinery and equipment | 23 | €2,398 | €1,918 | -€480 | -20.0% |
| Furniture and vehicles | 24 | €10,889 | €5,745 | -€5,144 | -47.2% |
| Other tangible fixed assets | 26 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €180,078 | €167,546 | -€12,532 | -7.0% |
| Amounts receivable within one year | 40/41 | €16,158 | €28,336 | +€12,178 | +75.4% |
| Trade receivables | 40 | €15,488 | €21,424 | +€5,936 | +38.3% |
| Other amounts receivable | 41 | €670 | €6,912 | +€6,242 | +932.2% |
| Current investments | 50/53 | €80,477 | €80,477 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,134 | €57,870 | -€25,264 | -30.4% |
| Deferred charges and accrued income | 490/1 | €309 | €863 | +€554 | +179.2% |
| Total equity and liabilities | 10/49 | €195,249 | €178,279 | -€16,970 | -8.7% |
| Equity | 10/15 | €185,459 | €129,049 | -€56,411 | -30.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €173,059 | €116,649 | -€56,411 | -32.6% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €171,199 | €116,649 | -€54,551 | -31.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,789 | €49,230 | +€39,441 | +402.9% |
| Amounts payable within one year | 42/48 | €9,789 | €48,595 | +€38,805 | +396.4% |
| Current portion of amounts payable after more than one year | 42 | €3,371 | €3,378 | +€7 | +0.2% |
| Financial debts | 43 | - | €1,239 | +€1,239 | |
| Credit institutions | 430/8 | - | €1,239 | +€1,239 | |
| Trade debts | 44 | €765 | €5,539 | +€4,773 | +623.6% |
| Suppliers | 440/4 | €765 | €5,539 | +€4,773 | +623.6% |
| Taxes, remuneration and social security | 45 | €5,653 | €8,438 | +€2,785 | +49.3% |
| Taxes | 450/3 | €5,653 | €8,438 | +€2,785 | +49.3% |
| Other amounts payable | 47/48 | €0 | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | - | €636 | +€636 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,835 | €5,938 | +€1,103 | +22.8% |
| Other operating charges | 640/8 | €24,691 | €2,918 | -€21,773 | -88.2% |
| Gross operating margin | 9900 | €73,495 | €19,731 | -€53,764 | -73.2% |
| Operating profit (loss) | 9901 | €43,970 | €10,875 | -€33,095 | -75.3% |
| Financial income | 75/76B | €102 | €1 | -€101 | -99.5% |
| Recurring financial income | 75 | €102 | €1 | -€101 | -99.5% |
| Financial charges | 65/66B | €505 | €680 | +€175 | +34.7% |
| Recurring financial charges | 65 | €505 | €680 | +€175 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €43,567 | €10,196 | -€33,371 | -76.6% |
| Income taxes | 67/77 | €13,331 | €4,606 | -€8,725 | -65.4% |
| Profit (loss) for the period | 9904 | €30,235 | €5,589 | -€24,646 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,235 | €5,589 | -€24,646 | -81.5% |
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.