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
- Receivables within one year -€50,183
down €50,183 (-90.3%), from €55,590 to €5,407
of which Trade receivables: -€51,683
- Stocks and contracts -€21,513
down €21,513 (-47.0%), from €45,763 to €24,251
- Cash -€1,552
down €1,552 (-62.6%), from €2,478 to €926
mainly Other debts (-€52,029) and Net result for the year (-€31,951)
- Other debts -€52,029
down €52,029 (-28.0%), from €185,726 to €133,696
- Profit (loss) carried forward -€31,951
down €31,951 (-27.1%), from -€118,015 to -€149,966
- Tax, wage and social debts +€12,962
up €12,962 (+270.0%), from €4,801 to €17,763
of which Remuneration and social security: +€13,817
- Trade debts -€2,230
down €2,230 (-18.5%), from €12,063 to €9,833
- Staff costs +€12,772
up €12,772 (+108.8%), from €11,740 to €24,512
- Other operating charges +€5,329
up €5,329 (+931.5%), from €572 to €5,901
- Gross operating margin -€1,863
down €1,863, from €575 to -€1,288
- Taxes -€903
no longer reported in 2025 (was €903)
- Financial charges +€115
up €115 (+85.4%), from €135 to €251
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 | €103,831 | €30,583 | -€73,248 | -70.5% |
| Current assets | 29/58 | €103,831 | €30,583 | -€73,248 | -70.5% |
| Stocks and contracts in progress | 3 | €45,763 | €24,251 | -€21,513 | -47.0% |
| Stocks | 30/36 | €45,763 | €24,251 | -€21,513 | -47.0% |
| Amounts receivable within one year | 40/41 | €55,590 | €5,407 | -€50,183 | -90.3% |
| Trade receivables | 40 | €51,683 | - | -€51,683 | |
| Other amounts receivable | 41 | €3,907 | €5,407 | +€1,500 | +38.4% |
| Cash at bank and in hand | 54/58 | €2,478 | €926 | -€1,552 | -62.6% |
| Total equity and liabilities | 10/49 | €103,831 | €30,583 | -€73,248 | -70.5% |
| Equity | 10/15 | -€98,758 | -€130,709 | -€31,951 | -32.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Outside capital | 11 | €19,000 | €19,000 | = | 0.0% |
| Other | 1109/19 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €106 | €106 | = | 0.0% |
| Non-distributable reserves | 130/1 | €106 | €106 | = | 0.0% |
| Reserves not available under the articles | 1311 | €106 | €106 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,015 | -€149,966 | -€31,951 | -27.1% |
| Investment grants | 15 | €150 | €150 | = | 0.0% |
| Amounts payable | 17/49 | €202,589 | €161,292 | -€41,297 | -20.4% |
| Amounts payable within one year | 42/48 | €202,589 | €161,292 | -€41,297 | -20.4% |
| Trade debts | 44 | €12,063 | €9,833 | -€2,230 | -18.5% |
| Suppliers | 440/4 | €12,063 | €9,833 | -€2,230 | -18.5% |
| Taxes, remuneration and social security | 45 | €4,801 | €17,763 | +€12,962 | +270.0% |
| Taxes | 450/3 | €855 | - | -€855 | |
| Remuneration and social security | 454/9 | €3,946 | €17,763 | +€13,817 | +350.1% |
| Other amounts payable | 47/48 | €185,726 | €133,696 | -€52,029 | -28.0% |
| Remuneration, social security and pensions | 62 | €11,740 | €24,512 | +€12,772 | +108.8% |
| Other operating charges | 640/8 | €572 | €5,901 | +€5,329 | +931.5% |
| Gross operating margin | 9900 | €575 | -€1,288 | -€1,863 | |
| Operating profit (loss) | 9901 | -€11,736 | -€31,701 | -€19,964 | -170.1% |
| Financial charges | 65/66B | €135 | €251 | +€115 | +85.4% |
| Recurring financial charges | 65 | €135 | €251 | +€115 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,871 | -€31,951 | -€20,080 | -169.1% |
| Income taxes | 67/77 | €903 | - | -€903 | |
| Profit (loss) for the period | 9904 | -€12,774 | -€31,951 | -€19,177 | -150.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,774 | -€31,951 | -€19,177 | -150.1% |
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.