ALI: what changed
Two fiscal 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.
ALI
Largest movements
- Cash -€38,389
down €38,389 (-4.0%), from €950,345 to €911,955
mainly Other debts (-€34,586) and Receivables within one year (-€17,676)
- Receivables within one year +€17,676
up €17,676 (+582.1%), from €3,037 to €20,712
of which Other amounts receivable: +€15,632
- Other debts -€34,586
down €34,586 (-60.6%), from €57,048 to €22,462
- Reserves +€19,251
up €19,251 (+2.2%), from €870,353 to €889,604
of which Distributable reserves: +€19,251
- Gross operating margin -€423,803
down €423,803, from €417,876 to -€5,926
- Taxes -€124,394
down €124,394 (-93.0%), from €133,794 to €9,400
- Financial income +€32,703
up €32,703 (+929.4%), from €3,519 to €36,221
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 | €953,381 | €932,667 | -€20,714 | -2.2% |
| Current assets | 29/58 | €953,381 | €932,667 | -€20,714 | -2.2% |
| Amounts receivable within one year | 40/41 | €3,037 | €20,712 | +€17,676 | +582.1% |
| Trade receivables | 40 | €2,567 | €4,611 | +€2,044 | +79.6% |
| Other amounts receivable | 41 | €469 | €16,101 | +€15,632 | +3329.6% |
| Cash at bank and in hand | 54/58 | €950,345 | €911,955 | -€38,389 | -4.0% |
| Total equity and liabilities | 10/49 | €953,381 | €932,667 | -€20,714 | -2.2% |
| Equity | 10/15 | €876,551 | €895,801 | +€19,251 | +2.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €870,353 | €889,604 | +€19,251 | +2.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €860,494 | €879,745 | +€19,251 | +2.2% |
| Amounts payable | 17/49 | €76,831 | €36,866 | -€39,964 | -52.0% |
| Amounts payable within one year | 42/48 | €76,831 | €36,866 | -€39,964 | -52.0% |
| Trade debts | 44 | €126 | €1,100 | +€974 | +773.2% |
| Suppliers | 440/4 | €126 | €1,100 | +€974 | +773.2% |
| Taxes, remuneration and social security | 45 | €19,657 | €13,304 | -€6,352 | -32.3% |
| Taxes | 450/3 | €19,657 | €13,304 | -€6,352 | -32.3% |
| Other amounts payable | 47/48 | €57,048 | €22,462 | -€34,586 | -60.6% |
| Other operating charges | 640/8 | €1,955 | €1,374 | -€581 | -29.7% |
| Gross operating margin | 9900 | €417,876 | -€5,926 | -€423,803 | |
| Operating profit (loss) | 9901 | €415,922 | -€7,300 | -€423,222 | |
| Financial income | 75/76B | €3,519 | €36,221 | +€32,703 | +929.4% |
| Recurring financial income | 75 | €3,519 | €36,221 | +€32,703 | +929.4% |
| Financial charges | 65/66B | €256 | €270 | +€15 | +5.7% |
| Recurring financial charges | 65 | €256 | €270 | +€15 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €419,185 | €28,651 | -€390,534 | -93.2% |
| Income taxes | 67/77 | €133,794 | €9,400 | -€124,394 | -93.0% |
| Profit (loss) for the period | 9904 | €285,391 | €19,251 | -€266,140 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €285,391 | €19,251 | -€266,140 | -93.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.