ALERYO: 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.
ALERYO
Largest movements
- Cash +€65,560
up €65,560 (+1873.1%), from €3,500 to €69,060
mainly Net result for the year (+€76,224) and Trade debts (+€6,199)
- Receivables within one year +€15,040
up €15,040 (+6932.6%), from €217 to €15,256
of which Trade receivables: +€12,702
- Deferred charges and accrued income +€3,035
new in 2025: €3,035
- Tangible fixed assets +€2,814
new in 2025: €2,814
- Formation expenses -€1,080
no longer reported in 2025 (was €1,080)
- Profit (loss) carried forward +€76,224
up €76,224, from -€204 to €76,020
- Trade debts +€6,199
up €6,199 (+413.0%), from €1,501 to €7,700
- Tax, wage and social debts +€2,946
new in 2025: €2,946
- Gross operating margin +€78,087
up €78,087, from -€201 to €77,886
- Depreciation +€1,568
up €1,568 (+52811.1%), from €3 to €1,571
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 | €4,797 | €90,166 | +€85,369 | +1779.6% |
| Formation expenses | 20 | €1,080 | - | -€1,080 | |
| Fixed assets | 21/28 | - | €2,814 | +€2,814 | |
| Tangible fixed assets | 22/27 | - | €2,814 | +€2,814 | |
| Furniture and vehicles | 24 | - | €2,814 | +€2,814 | |
| Current assets | 29/58 | €3,717 | €87,351 | +€83,634 | +2250.1% |
| Amounts receivable within one year | 40/41 | €217 | €15,256 | +€15,040 | +6932.6% |
| Trade receivables | 40 | - | €12,702 | +€12,702 | |
| Other amounts receivable | 41 | €217 | €2,555 | +€2,338 | +1077.7% |
| Cash at bank and in hand | 54/58 | €3,500 | €69,060 | +€65,560 | +1873.1% |
| Deferred charges and accrued income | 490/1 | - | €3,035 | +€3,035 | |
| Total equity and liabilities | 10/49 | €4,797 | €90,166 | +€85,369 | +1779.6% |
| Equity | 10/15 | €3,296 | €79,520 | +€76,224 | +2312.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204 | €76,020 | +€76,224 | |
| Amounts payable | 17/49 | €1,501 | €10,645 | +€9,144 | +609.3% |
| Amounts payable within one year | 42/48 | €1,501 | €10,645 | +€9,144 | +609.3% |
| Trade debts | 44 | €1,501 | €7,700 | +€6,199 | +413.0% |
| Suppliers | 440/4 | €1,501 | €7,700 | +€6,199 | +413.0% |
| Taxes, remuneration and social security | 45 | - | €2,946 | +€2,946 | |
| Taxes | 450/3 | - | €2,946 | +€2,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3 | €1,571 | +€1,568 | +52811.1% |
| Gross operating margin | 9900 | -€201 | €77,886 | +€78,087 | |
| Operating profit (loss) | 9901 | -€204 | €76,315 | +€76,519 | |
| Financial charges | 65/66B | - | €91 | +€91 | |
| Recurring financial charges | 65 | - | €91 | +€91 | |
| Profit (loss) for the period before taxes | 9903 | -€204 | €76,224 | +€76,428 | |
| Profit (loss) for the period | 9904 | -€204 | €76,224 | +€76,428 | |
| Profit (loss) for the period to be appropriated | 9905 | -€204 | €76,224 | +€76,428 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.