ALI-JA: 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-JA
Largest movements
- Receivables within one year -€128,102
down €128,102 (-97.9%), from €130,799 to €2,697
of which Trade receivables: -€125,331
- Tangible fixed assets +€26,694
up €26,694 (+4044.5%), from €660 to €27,354
of which Furniture and vehicles: +€27,134
- Stocks and contracts +€13,668
up €13,668 (+31.8%), from €43,030 to €56,698
- Cash +€8,719
up €8,719 (+142.2%), from €6,129 to €14,848
mainly Receivables within one year (+€128,102) and Debts after one year (+€31,300)
- Trade debts -€124,760
down €124,760 (-90.9%), from €137,198 to €12,438
- Debts after one year +€31,300
new in 2025: €31,300
- Profit (loss) carried forward +€14,989
up €14,989 (+148.9%), from €10,065 to €25,053
- Staff costs -€8,446
down €8,446 (-20.2%), from €41,795 to €33,349
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 | €180,803 | €102,011 | -€78,793 | -43.6% |
| Fixed assets | 21/28 | €845 | €27,539 | +€26,694 | +3159.1% |
| Tangible fixed assets | 22/27 | €660 | €27,354 | +€26,694 | +4044.5% |
| Plant, machinery and equipment | 23 | €660 | €220 | -€440 | -66.7% |
| Furniture and vehicles | 24 | - | €27,134 | +€27,134 | |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €179,958 | €74,472 | -€105,487 | -58.6% |
| Stocks and contracts in progress | 3 | €43,030 | €56,698 | +€13,668 | +31.8% |
| Stocks | 30/36 | €43,030 | €56,698 | +€13,668 | +31.8% |
| Amounts receivable within one year | 40/41 | €130,799 | €2,697 | -€128,102 | -97.9% |
| Trade receivables | 40 | €125,331 | - | -€125,331 | |
| Other amounts receivable | 41 | €5,469 | €2,697 | -€2,771 | -50.7% |
| Cash at bank and in hand | 54/58 | €6,129 | €14,848 | +€8,719 | +142.2% |
| Deferred charges and accrued income | 490/1 | - | €228 | +€228 | |
| Total equity and liabilities | 10/49 | €180,803 | €102,011 | -€78,793 | -43.6% |
| Equity | 10/15 | €30,438 | €45,126 | +€14,689 | +48.3% |
| Contributions | 10/11 | €18,900 | €18,600 | -€300 | -1.6% |
| Reserves | 13 | €1,473 | €1,473 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,473 | €1,473 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,473 | €1,473 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,065 | €25,053 | +€14,989 | +148.9% |
| Amounts payable | 17/49 | €150,366 | €56,885 | -€93,481 | -62.2% |
| Amounts payable after more than one year | 17 | - | €31,300 | +€31,300 | |
| Other amounts payable | 178/9 | - | €31,300 | +€31,300 | |
| Amounts payable within one year | 42/48 | €150,366 | €25,585 | -€124,781 | -83.0% |
| Trade debts | 44 | €137,198 | €12,438 | -€124,760 | -90.9% |
| Suppliers | 440/4 | €137,198 | €12,438 | -€124,760 | -90.9% |
| Taxes, remuneration and social security | 45 | €13,168 | €12,778 | -€390 | -3.0% |
| Taxes | 450/3 | €5,561 | €6,458 | +€897 | +16.1% |
| Remuneration and social security | 454/9 | €7,607 | €6,320 | -€1,287 | -16.9% |
| Other amounts payable | 47/48 | - | €369 | +€369 | |
| Turnover | 70 | €651,803 | €646,203 | -€5,600 | -0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €591,000 | €591,063 | +€63 | 0.0% |
| Remuneration, social security and pensions | 62 | €41,795 | €33,349 | -€8,446 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €440 | €703 | +€263 | +59.7% |
| Other operating charges | 640/8 | €1,658 | €2,343 | +€685 | +41.3% |
| Gross operating margin | 9900 | €60,902 | €59,583 | -€1,318 | -2.2% |
| Operating profit (loss) | 9901 | €17,009 | €23,189 | +€6,180 | +36.3% |
| Financial charges | 65/66B | €1,674 | €2,545 | +€870 | +52.0% |
| Recurring financial charges | 65 | €1,674 | €2,545 | +€870 | +52.0% |
| Profit (loss) for the period before taxes | 9903 | €15,335 | €20,644 | +€5,310 | +34.6% |
| Income taxes | 67/77 | €8,238 | €5,656 | -€2,583 | -31.4% |
| Profit (loss) for the period | 9904 | €7,096 | €14,989 | +€7,893 | +111.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,096 | €14,989 | +€7,893 | +111.2% |
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 3 October 2026 via checked.be.