ALEKA: 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.
ALEKA
Largest movements
- Stocks and contracts -€54,117
down €54,117 (-100%), from €54,117 to €0
- Cash +€50,777
up €50,777 (+801%), from €6,342 to €57,120
mainly Stocks and contracts (+€54,117) and Trade debts (+€21,632)
- Receivables within one year -€8,210
down €8,210 (-11.5%), from €71,595 to €63,385
of which Other amounts receivable: -€17,567
- Tangible fixed assets +€6,831
up €6,831 (+122%), from €5,607 to €12,438
of which Furniture and vehicles: +€6,531
- Deferred charges and accrued income +€3,774
up €3,774 (+78.3%), from €4,822 to €8,596
- Short-term financial debts -€50,000
down €50,000 (-100%), from €50,000 to €0
- Trade debts +€21,632
up €21,632 (+179%), from €12,057 to €33,689
- Tax, wage and social debts +€13,697
up €13,697 (+661%), from €2,072 to €15,768
- Debts after one year +€4,832
up €4,832 (+6.4%), from €75,000 to €79,832
- Accrued charges and deferred income +€3,459
new in 2025: €3,459
- Financial charges -€7,582
down €7,582 (-42.7%), from €17,763 to €10,181
- Financial income -€2,032
down €2,032 (-77.8%), from €2,612 to €580
- Taxes +€927
up €927 (+73.5%), from €1,261 to €2,189
- Other operating charges +€632
up €632 (+109%), from €582 to €1,214
- Depreciation +€528
up €528 (+41.2%), from €1,283 to €1,811
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.
Derived cash bridge
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 | €147,483 | €146,539 | -€945 | -0.6% |
| Fixed assets | 21/28 | €10,607 | €17,438 | +€6,831 | +64.4% |
| Tangible fixed assets | 22/27 | €5,607 | €12,438 | +€6,831 | +122% |
| Furniture and vehicles | 24 | €2,907 | €9,437 | +€6,531 | +225% |
| Leasing and similar rights | 25 | €2,701 | €3,001 | +€300 | +11.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €136,876 | €129,101 | -€7,776 | -5.7% |
| Stocks and contracts in progress | 3 | €54,117 | €0 | -€54,117 | -100% |
| Stocks | 30/36 | €54,117 | €0 | -€54,117 | -100% |
| Amounts receivable within one year | 40/41 | €71,595 | €63,385 | -€8,210 | -11.5% |
| Trade receivables | 40 | €45,267 | €54,623 | +€9,357 | +20.7% |
| Other amounts receivable | 41 | €26,329 | €8,762 | -€17,567 | -66.7% |
| Cash at bank and in hand | 54/58 | €6,342 | €57,120 | +€50,777 | +801% |
| Deferred charges and accrued income | 490/1 | €4,822 | €8,596 | +€3,774 | +78.3% |
| Total equity and liabilities | 10/49 | €147,483 | €146,539 | -€945 | -0.6% |
| Equity | 10/15 | €8,355 | €11,785 | +€3,429 | +41.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €5,849 | €5,849 | = | 0.0% |
| Distributable reserves | 133 | €5,849 | €5,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7 | €3,436 | +€3,429 | +51,571% |
| Amounts payable | 17/49 | €139,128 | €134,754 | -€4,374 | -3.1% |
| Amounts payable after more than one year | 17 | €75,000 | €79,832 | +€4,832 | +6.4% |
| Financial debts | 170/4 | €75,000 | €79,832 | +€4,832 | +6.4% |
| Amounts payable within one year | 42/48 | €64,128 | €51,463 | -€12,665 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,006 | +€2,006 | |
| Financial debts | 43 | €50,000 | €0 | -€50,000 | -100% |
| Credit institutions | 430/8 | €50,000 | €0 | -€50,000 | -100% |
| Trade debts | 44 | €12,057 | €33,689 | +€21,632 | +179% |
| Suppliers | 440/4 | €12,057 | €33,689 | +€21,632 | +179% |
| Taxes, remuneration and social security | 45 | €2,072 | €15,768 | +€13,697 | +661% |
| Taxes | 450/3 | €2,072 | €15,768 | +€13,697 | +661% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €3,459 | +€3,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,283 | €1,811 | +€528 | +41.2% |
| Other operating charges | 640/8 | €582 | €1,214 | +€632 | +109% |
| Gross operating margin | 9900 | €18,283 | €18,245 | -€38 | -0.2% |
| Operating profit (loss) | 9901 | €16,418 | €15,219 | -€1,199 | -7.3% |
| Financial income | 75/76B | €2,612 | €580 | -€2,032 | -77.8% |
| Recurring financial income | 75 | €2,612 | €580 | -€2,032 | -77.8% |
| Financial charges | 65/66B | €17,763 | €10,181 | -€7,582 | -42.7% |
| Recurring financial charges | 65 | €17,763 | €10,181 | -€7,582 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €1,268 | €5,618 | +€4,350 | +343% |
| Income taxes | 67/77 | €1,261 | €2,189 | +€927 | +73.5% |
| Profit (loss) for the period | 9904 | €7 | €3,429 | +€3,423 | +51,471% |
| Profit (loss) for the period to be appropriated | 9905 | €7 | €3,429 | +€3,423 | +51,471% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.