ALEMI: 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.
ALEMI
Largest movements
- Receivables within one year -€9,933
down €9,933 (-32.1%), from €30,914 to €20,981
of which Trade receivables: -€9,960
- Profit (loss) carried forward -€5,800
down €5,800 (-33.9%), from -€17,111 to -€22,912
- Gross operating margin -€8,208
down €8,208, from €6,907 to -€1,301
- Taxes -€1,024
down €1,024 (-100%), from €1,024 to €0
- Other operating charges -€278
down €278 (-26.6%), from €1,043 to €765
- Depreciation +€249
up €249 (+61.9%), from €402 to €651
- Financial charges +€177
up €177 (+6.1%), from €2,906 to €3,083
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 | €390,161 | €381,548 | -€8,613 | -2.2% |
| Fixed assets | 21/28 | €357,979 | €358,413 | +€434 | +0.1% |
| Tangible fixed assets | 22/27 | €1,282 | €1,716 | +€434 | +33.8% |
| Plant, machinery and equipment | 23 | €1,282 | €1,716 | +€434 | +33.8% |
| Financial fixed assets | 28 | €356,697 | €356,697 | = | 0.0% |
| Current assets | 29/58 | €32,181 | €23,134 | -€9,047 | -28.1% |
| Amounts receivable within one year | 40/41 | €30,914 | €20,981 | -€9,933 | -32.1% |
| Trade receivables | 40 | €30,914 | €20,954 | -€9,960 | -32.2% |
| Other amounts receivable | 41 | €0 | €28 | +€28 | |
| Cash at bank and in hand | 54/58 | €0 | €140 | +€140 | |
| Deferred charges and accrued income | 490/1 | €1,267 | €2,013 | +€746 | +58.8% |
| Total equity and liabilities | 10/49 | €390,161 | €381,548 | -€8,613 | -2.2% |
| Equity | 10/15 | €2,889 | -€2,912 | -€5,800 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,111 | -€22,912 | -€5,800 | -33.9% |
| Amounts payable | 17/49 | €387,272 | €384,459 | -€2,813 | -0.7% |
| Amounts payable within one year | 42/48 | €383,022 | €381,909 | -€1,113 | -0.3% |
| Financial debts | 43 | €3,533 | €0 | -€3,533 | -100% |
| Credit institutions | 430/8 | €3,533 | €0 | -€3,533 | -100% |
| Trade debts | 44 | €1,145 | €586 | -€559 | -48.8% |
| Suppliers | 440/4 | €1,145 | €586 | -€559 | -48.8% |
| Taxes, remuneration and social security | 45 | €3,433 | €5,954 | +€2,521 | +73.4% |
| Taxes | 450/3 | €3,433 | €5,954 | +€2,521 | +73.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €374,911 | €375,369 | +€459 | +0.1% |
| Accrued charges and deferred income | 492/3 | €4,250 | €2,550 | -€1,700 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €651 | +€249 | +61.9% |
| Other operating charges | 640/8 | €1,043 | €765 | -€278 | -26.6% |
| Gross operating margin | 9900 | €6,907 | -€1,301 | -€8,208 | |
| Operating profit (loss) | 9901 | €5,462 | -€2,718 | -€8,179 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,906 | €3,083 | +€177 | +6.1% |
| Recurring financial charges | 65 | €2,906 | €3,083 | +€177 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €2,556 | -€5,800 | -€8,356 | |
| Income taxes | 67/77 | €1,024 | €0 | -€1,024 | -100% |
| Profit (loss) for the period | 9904 | €1,532 | -€5,800 | -€7,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,532 | -€5,800 | -€7,333 |
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 18 October 2026 via checked.be.