ALI PARTNERS: 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.
ALI PARTNERS
Largest movements
- Tangible fixed assets +€87,467
up €87,467 (+279.3%), from €31,320 to €118,787
of which Furniture and vehicles: +€95,367
- Receivables within one year -€20,736
down €20,736 (-90.2%), from €22,997 to €2,261
of which Trade receivables: -€20,736
- Cash +€4,017
up €4,017 (+39.6%), from €10,147 to €14,164
mainly Debts after one year (+€62,698) and Receivables within one year (+€20,736)
- Deferred charges and accrued income +€3,455
new in 2025: €3,455
- Debts after one year +€62,698
new in 2025: €62,698
- Current portion of long-term debt +€16,347
new in 2025: €16,347
- Trade debts -€3,870
down €3,870 (-74.4%), from €5,204 to €1,334
- Gross operating margin -€27,038
down €27,038 (-43.7%), from €61,933 to €34,896
- Taxes +€10,680
new in 2025: €10,680
- Other operating charges -€6,910
down €6,910 (-76.7%), from €9,007 to €2,097
- Depreciation +€6,321
up €6,321 (+64.4%), from €9,812 to €16,133
- Staff costs +€3,375
up €3,375 (+380.9%), from €886 to €4,261
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 | €73,554 | €147,846 | +€74,292 | +101.0% |
| Fixed assets | 21/28 | €40,410 | €127,967 | +€87,557 | +216.7% |
| Tangible fixed assets | 22/27 | €31,320 | €118,787 | +€87,467 | +279.3% |
| Furniture and vehicles | 24 | €1,533 | €96,900 | +€95,367 | +6219.6% |
| Leasing and similar rights | 25 | €29,787 | €21,887 | -€7,900 | -26.5% |
| Financial fixed assets | 28 | €9,090 | €9,180 | +€90 | +1.0% |
| Current assets | 29/58 | €33,144 | €19,879 | -€13,265 | -40.0% |
| Amounts receivable within one year | 40/41 | €22,997 | €2,261 | -€20,736 | -90.2% |
| Trade receivables | 40 | €22,199 | €1,463 | -€20,736 | -93.4% |
| Other amounts receivable | 41 | €798 | €798 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,147 | €14,164 | +€4,017 | +39.6% |
| Deferred charges and accrued income | 490/1 | - | €3,455 | +€3,455 | |
| Total equity and liabilities | 10/49 | €73,554 | €147,846 | +€74,292 | +101.0% |
| Equity | 10/15 | €62,671 | €62,712 | +€41 | +0.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,671 | €52,712 | +€41 | +0.1% |
| Amounts payable | 17/49 | €10,883 | €85,134 | +€74,251 | +682.3% |
| Amounts payable after more than one year | 17 | - | €62,698 | +€62,698 | |
| Financial debts | 170/4 | - | €62,698 | +€62,698 | |
| Amounts payable within one year | 42/48 | €10,883 | €22,436 | +€11,553 | +106.2% |
| Current portion of amounts payable after more than one year | 42 | - | €16,347 | +€16,347 | |
| Trade debts | 44 | €5,204 | €1,334 | -€3,870 | -74.4% |
| Suppliers | 440/4 | €5,204 | €1,334 | -€3,870 | -74.4% |
| Taxes, remuneration and social security | 45 | €5,679 | €4,754 | -€924 | -16.3% |
| Taxes | 450/3 | €5,679 | €4,754 | -€924 | -16.3% |
| Non-recurring operating income | 76A | - | €866 | +€866 | |
| Remuneration, social security and pensions | 62 | €886 | €4,261 | +€3,375 | +380.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,812 | €16,133 | +€6,321 | +64.4% |
| Other operating charges | 640/8 | €9,007 | €2,097 | -€6,910 | -76.7% |
| Gross operating margin | 9900 | €61,933 | €34,896 | -€27,038 | -43.7% |
| Operating profit (loss) | 9901 | €42,229 | €12,404 | -€29,824 | -70.6% |
| Financial charges | 65/66B | €2,116 | €1,684 | -€432 | -20.4% |
| Recurring financial charges | 65 | €2,116 | €1,684 | -€432 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | €40,113 | €10,721 | -€29,392 | -73.3% |
| Income taxes | 67/77 | - | €10,680 | +€10,680 | |
| Profit (loss) for the period | 9904 | €40,113 | €41 | -€40,072 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,113 | €41 | -€40,072 | -99.9% |
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 11 October 2026 via checked.be.