ALEYNA: 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.
ALEYNA
Largest movements
- Receivables within one year -€64,115
down €64,115 (-34.8%), from €184,039 to €119,924
of which Trade receivables: -€36,237
- Stocks and contracts +€37,247
up €37,247 (+37.4%), from €99,538 to €136,784
- Cash +€19,610
up €19,610 (+21.3%), from €92,042 to €111,652
mainly Trade debts (+€129,799) and Receivables within one year (+€64,115)
- Profit (loss) carried forward -€142,231
down €142,231 (-32.5%), from €437,261 to €295,030
- Trade debts +€129,799
up €129,799 (+182%), from €71,427 to €201,226
- Tax, wage and social debts -€17,373
down €17,373 (-25.2%), from €68,930 to €51,557
of which Taxes: -€9,705
- Debts after one year +€10,636
up €10,636 (+251%), from €4,241 to €14,877
- Current portion of long-term debt +€8,121
up €8,121 (+210%), from €3,864 to €11,986
- Purchases and services +€337,241
up €337,241 (+4.0%), from €8.4m to €8.7m
- Turnover +€175,432
up €175,432 (+2.0%), from €8.8m to €9.0m
- Gross operating margin -€165,879
down €165,879 (-34.0%), from €488,376 to €322,497
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 | €613,783 | €603,726 | -€10,057 | -1.6% |
| Fixed assets | 21/28 | €178,322 | €175,293 | -€3,029 | -1.7% |
| Tangible fixed assets | 22/27 | €61,322 | €58,293 | -€3,029 | -4.9% |
| Plant, machinery and equipment | 23 | €18,768 | €14,794 | -€3,974 | -21.2% |
| Furniture and vehicles | 24 | €30,067 | €38,089 | +€8,022 | +26.7% |
| Leasing and similar rights | 25 | €12,488 | €5,410 | -€7,078 | -56.7% |
| Financial fixed assets | 28 | €117,000 | €117,000 | = | 0.0% |
| Current assets | 29/58 | €435,461 | €428,433 | -€7,028 | -1.6% |
| Amounts receivable after more than one year | 29 | €54,000 | €54,000 | = | 0.0% |
| Trade receivables | 290 | €54,000 | €54,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €99,538 | €136,784 | +€37,247 | +37.4% |
| Stocks | 30/36 | €99,538 | €136,784 | +€37,247 | +37.4% |
| Amounts receivable within one year | 40/41 | €184,039 | €119,924 | -€64,115 | -34.8% |
| Trade receivables | 40 | €51,113 | €14,876 | -€36,237 | -70.9% |
| Other amounts receivable | 41 | €132,926 | €105,048 | -€27,878 | -21.0% |
| Cash at bank and in hand | 54/58 | €92,042 | €111,652 | +€19,610 | +21.3% |
| Deferred charges and accrued income | 490/1 | €5,842 | €6,072 | +€230 | +3.9% |
| Total equity and liabilities | 10/49 | €613,783 | €603,726 | -€10,057 | -1.6% |
| Equity | 10/15 | €465,321 | €323,090 | -€142,231 | -30.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €437,261 | €295,030 | -€142,231 | -32.5% |
| Amounts payable | 17/49 | €148,462 | €280,636 | +€132,174 | +89.0% |
| Amounts payable after more than one year | 17 | €4,241 | €14,877 | +€10,636 | +251% |
| Financial debts | 170/4 | €4,241 | €14,877 | +€10,636 | +251% |
| Amounts payable within one year | 42/48 | €144,221 | €265,759 | +€121,538 | +84.3% |
| Current portion of amounts payable after more than one year | 42 | €3,864 | €11,986 | +€8,121 | +210% |
| Trade debts | 44 | €71,427 | €201,226 | +€129,799 | +182% |
| Suppliers | 440/4 | €71,427 | €201,226 | +€129,799 | +182% |
| Taxes, remuneration and social security | 45 | €68,930 | €51,557 | -€17,373 | -25.2% |
| Taxes | 450/3 | €25,224 | €15,520 | -€9,705 | -38.5% |
| Remuneration and social security | 454/9 | €43,706 | €36,037 | -€7,669 | -17.5% |
| Other amounts payable | 47/48 | - | €991 | +€991 | |
| Turnover | 70 | €8,845,257 | €9,020,689 | +€175,432 | +2.0% |
| Non-recurring operating income | 76A | €42,788 | €38,718 | -€4,070 | -9.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,399,669 | €8,736,911 | +€337,241 | +4.0% |
| Remuneration, social security and pensions | 62 | €380,339 | €385,226 | +€4,887 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,161 | €15,063 | -€11,098 | -42.4% |
| Other operating charges | 640/8 | €12,792 | €34,067 | +€21,275 | +166% |
| Gross operating margin | 9900 | €488,376 | €322,497 | -€165,879 | -34.0% |
| Operating profit (loss) | 9901 | €69,084 | -€111,859 | -€180,943 | |
| Financial income | 75/76B | €131 | €7 | -€124 | -94.3% |
| Recurring financial income | 75 | €131 | €7 | -€124 | -94.3% |
| Financial charges | 65/66B | €3,911 | €4,973 | +€1,062 | +27.2% |
| Recurring financial charges | 65 | €3,911 | €4,973 | +€1,062 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €65,305 | -€116,824 | -€182,129 | |
| Income taxes | 67/77 | €23,573 | €25,407 | +€1,834 | +7.8% |
| Profit (loss) for the period | 9904 | €41,732 | -€142,231 | -€183,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,732 | -€142,231 | -€183,963 |
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 13 October 2026 via checked.be.