ALESNA: 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.
ALESNA
Largest movements
- Receivables within one year +€24,062
up €24,062 (+988%), from €2,435 to €26,497
of which Trade receivables: +€24,700
- Tangible fixed assets +€13,617
up €13,617 (+10.0%), from €135,724 to €149,341
of which Land and buildings: +€14,217
- Debts after one year +€128,924
up €128,924 (+141%), from €91,572 to €220,496
- Current portion of long-term debt -€48,391
down €48,391 (-82.8%), from €58,428 to €10,036
- Other debts -€28,505
down €28,505 (-23.1%), from €123,206 to €94,701
- Profit (loss) carried forward -€19,970
down €19,970 (-55.6%), from -€35,906 to -€55,877
- Trade debts +€4,234
up €4,234 (+131%), from €3,227 to €7,461
- Depreciation -€19,724
down €19,724 (-72.2%), from €27,303 to €7,579
- Gross operating margin +€17,346
up €17,346 (+77.3%), from -€22,448 to -€5,102
- Financial charges +€5,089
up €5,089 (+316%), from €1,612 to €6,701
- Taxes -€350
down €350 (-79.7%), from €440 to €89
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 | €334,267 | €370,409 | +€36,142 | +10.8% |
| Fixed assets | 21/28 | €331,833 | €343,913 | +€12,080 | +3.6% |
| Intangible fixed assets | 21 | €1,537 | €0 | -€1,537 | -100% |
| Tangible fixed assets | 22/27 | €135,724 | €149,341 | +€13,617 | +10.0% |
| Land and buildings | 22 | €129,839 | €144,057 | +€14,217 | +10.9% |
| Plant, machinery and equipment | 23 | €542 | €395 | -€147 | -27.2% |
| Furniture and vehicles | 24 | €3,030 | €2,835 | -€195 | -6.4% |
| Other tangible fixed assets | 26 | €2,313 | €2,055 | -€258 | -11.2% |
| Financial fixed assets | 28 | €194,571 | €194,571 | = | 0.0% |
| Current assets | 29/58 | €2,435 | €26,497 | +€24,062 | +988% |
| Amounts receivable within one year | 40/41 | €2,435 | €26,497 | +€24,062 | +988% |
| Trade receivables | 40 | €1,000 | €25,700 | +€24,700 | +2,470% |
| Other amounts receivable | 41 | €1,435 | €797 | -€638 | -44.5% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €334,267 | €370,409 | +€36,142 | +10.8% |
| Equity | 10/15 | €56,494 | €36,523 | -€19,970 | -35.3% |
| Contributions | 10/11 | €92,400 | €92,400 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€35,906 | -€55,877 | -€19,970 | -55.6% |
| Amounts payable | 17/49 | €277,774 | €333,886 | +€56,112 | +20.2% |
| Amounts payable after more than one year | 17 | €91,572 | €220,496 | +€128,924 | +141% |
| Financial debts | 170/4 | €91,572 | €220,496 | +€128,924 | +141% |
| Amounts payable within one year | 42/48 | €186,201 | €113,390 | -€72,811 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €58,428 | €10,036 | -€48,391 | -82.8% |
| Financial debts | 43 | €7 | €662 | +€656 | +10,090% |
| Credit institutions | 430/8 | €7 | €662 | +€656 | +10,090% |
| Trade debts | 44 | €3,227 | €7,461 | +€4,234 | +131% |
| Suppliers | 440/4 | €3,227 | €7,461 | +€4,234 | +131% |
| Taxes, remuneration and social security | 45 | €1,335 | €529 | -€805 | -60.3% |
| Taxes | 450/3 | €1,335 | €529 | -€805 | -60.3% |
| Other amounts payable | 47/48 | €123,206 | €94,701 | -€28,505 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,303 | €7,579 | -€19,724 | -72.2% |
| Other operating charges | 640/8 | €405 | €499 | +€94 | +23.2% |
| Gross operating margin | 9900 | -€22,448 | -€5,102 | +€17,346 | +77.3% |
| Operating profit (loss) | 9901 | -€50,156 | -€13,180 | +€36,976 | +73.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,612 | €6,701 | +€5,089 | +316% |
| Recurring financial charges | 65 | €1,612 | €6,701 | +€5,089 | +316% |
| Profit (loss) for the period before taxes | 9903 | -€51,768 | -€19,881 | +€31,887 | +61.6% |
| Income taxes | 67/77 | €440 | €89 | -€350 | -79.7% |
| Profit (loss) for the period | 9904 | -€52,208 | -€19,970 | +€32,237 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,208 | -€19,970 | +€32,237 | +61.7% |
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 23 October 2026 via checked.be.