ALESI: 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.
ALESI
Largest movements
- Current investments +€139,411
new in 2025: €139,411
- Cash +€69,277
up €69,277 (+588.9%), from €11,765 to €81,042
mainly Net result for the year (+€187,391) and Tax, wage and social debts (+€44,607)
- Deferred charges and accrued income +€24,670
up €24,670 (+28.2%), from €87,556 to €112,226
- Reserves +€187,391
up €187,391 (+295.7%), from €63,362 to €250,753
- Tax, wage and social debts +€44,607
up €44,607 (+279.6%), from €15,956 to €60,563
- Gross operating margin +€166,009
up €166,009 (+207.8%), from €79,873 to €245,882
- Taxes +€41,397
up €41,397 (+259.4%), from €15,956 to €57,353
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 | €99,321 | €334,811 | +€235,490 | +237.1% |
| Current assets | 29/58 | €99,321 | €334,811 | +€235,490 | +237.1% |
| Amounts receivable within one year | 40/41 | - | €2,132 | +€2,132 | |
| Trade receivables | 40 | - | €2,132 | +€2,132 | |
| Current investments | 50/53 | - | €139,411 | +€139,411 | |
| Cash at bank and in hand | 54/58 | €11,765 | €81,042 | +€69,277 | +588.9% |
| Deferred charges and accrued income | 490/1 | €87,556 | €112,226 | +€24,670 | +28.2% |
| Total equity and liabilities | 10/49 | €99,321 | €334,811 | +€235,490 | +237.1% |
| Equity | 10/15 | €65,362 | €252,753 | +€187,391 | +286.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €63,362 | €250,753 | +€187,391 | +295.7% |
| Distributable reserves | 133 | €63,362 | €250,753 | +€187,391 | +295.7% |
| Amounts payable | 17/49 | €33,959 | €82,058 | +€48,099 | +141.6% |
| Amounts payable within one year | 42/48 | €33,959 | €80,604 | +€46,645 | +137.4% |
| Trade debts | 44 | €970 | €876 | -€94 | -9.7% |
| Suppliers | 440/4 | €970 | €876 | -€94 | -9.7% |
| Taxes, remuneration and social security | 45 | €15,956 | €60,563 | +€44,607 | +279.6% |
| Taxes | 450/3 | €15,956 | €60,563 | +€44,607 | +279.6% |
| Other amounts payable | 47/48 | €17,032 | €19,165 | +€2,133 | +12.5% |
| Accrued charges and deferred income | 492/3 | - | €1,454 | +€1,454 | |
| Other operating charges | 640/8 | €488 | €259 | -€229 | -47.0% |
| Gross operating margin | 9900 | €79,873 | €245,882 | +€166,009 | +207.8% |
| Operating profit (loss) | 9901 | €79,385 | €245,624 | +€166,238 | +209.4% |
| Financial income | 75/76B | - | €1,362 | +€1,362 | |
| Recurring financial income | 75 | - | €1,362 | +€1,362 | |
| Financial charges | 65/66B | €67 | €2,241 | +€2,175 | +3258.7% |
| Recurring financial charges | 65 | €67 | €2,241 | +€2,175 | +3258.7% |
| Profit (loss) for the period before taxes | 9903 | €79,319 | €244,744 | +€165,425 | +208.6% |
| Income taxes | 67/77 | €15,956 | €57,353 | +€41,397 | +259.4% |
| Profit (loss) for the period | 9904 | €63,362 | €187,391 | +€124,029 | +195.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,362 | €187,391 | +€124,029 | +195.7% |
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 11 October 2026 via checked.be.