ALIA: 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.
ALIA
Largest movements
- Cash -€49,929
down €49,929 (-98.4%), from €50,725 to €796
mainly Net result for the year (-€49,638) and Investment in fixed assets (net) (-€18,422)
- Receivables after one year -€21,956
down €21,956 (-71.0%), from €30,934 to €8,978
- Tangible fixed assets +€14,734
up €14,734 (+127.2%), from €11,587 to €26,321
of which Other tangible fixed assets: +€25,041
- Deferred charges and accrued income +€3,471
new in 2025: €3,471
- Receivables within one year +€1,161
up €1,161 (+65.8%), from €1,765 to €2,926
- Profit (loss) carried forward -€49,638
down €49,638 (-308.7%), from -€16,080 to -€65,718
- Accrued charges and deferred income -€5,076
no longer reported in 2025 (was €5,076)
- Trade debts +€2,499
up €2,499 (+60.1%), from €4,158 to €6,657
- Gross operating margin -€49,511
down €49,511, from €13,564 to -€35,947
- Other operating charges -€1,513
down €1,513 (-14.3%), from €10,551 to €9,038
- Depreciation +€1,183
up €1,183 (+47.2%), from €2,505 to €3,689
- Taxes -€987
no longer reported in 2025 (was €987)
- Financial income -€776
down €776 (-99.9%), from €777 to €1
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 | €95,787 | €43,092 | -€52,695 | -55.0% |
| Fixed assets | 21/28 | €11,687 | €26,421 | +€14,734 | +126.1% |
| Tangible fixed assets | 22/27 | €11,587 | €26,321 | +€14,734 | +127.2% |
| Land and buildings | 22 | €10,181 | - | -€10,181 | |
| Plant, machinery and equipment | 23 | €1,406 | €1,280 | -€126 | -9.0% |
| Other tangible fixed assets | 26 | - | €25,041 | +€25,041 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €84,100 | €16,671 | -€67,429 | -80.2% |
| Amounts receivable after more than one year | 29 | €30,934 | €8,978 | -€21,956 | -71.0% |
| Other amounts receivable | 291 | €30,934 | €8,978 | -€21,956 | -71.0% |
| Stocks and contracts in progress | 3 | €676 | €500 | -€176 | -26.0% |
| Stocks | 30/36 | €676 | €500 | -€176 | -26.0% |
| Amounts receivable within one year | 40/41 | €1,765 | €2,926 | +€1,161 | +65.8% |
| Other amounts receivable | 41 | €1,765 | €2,926 | +€1,161 | +65.8% |
| Cash at bank and in hand | 54/58 | €50,725 | €796 | -€49,929 | -98.4% |
| Deferred charges and accrued income | 490/1 | - | €3,471 | +€3,471 | |
| Total equity and liabilities | 10/49 | €95,787 | €43,092 | -€52,695 | -55.0% |
| Equity | 10/15 | -€6,846 | -€56,483 | -€49,638 | -725.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €3,037 | €3,037 | = | 0.0% |
| Distributable reserves | 133 | €3,037 | €3,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,080 | -€65,718 | -€49,638 | -308.7% |
| Provisions and deferred taxes | 16 | €92,302 | €92,302 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €92,302 | €92,302 | = | 0.0% |
| Pensions and similar obligations | 160 | €92,302 | €92,302 | = | 0.0% |
| Amounts payable | 17/49 | €10,330 | €7,273 | -€3,057 | -29.6% |
| Amounts payable within one year | 42/48 | €5,254 | €7,273 | +€2,019 | +38.4% |
| Trade debts | 44 | €4,158 | €6,657 | +€2,499 | +60.1% |
| Suppliers | 440/4 | €4,158 | €6,657 | +€2,499 | +60.1% |
| Taxes, remuneration and social security | 45 | €1,096 | €616 | -€480 | -43.8% |
| Taxes | 450/3 | €1,096 | €616 | -€480 | -43.8% |
| Accrued charges and deferred income | 492/3 | €5,076 | - | -€5,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,505 | €3,689 | +€1,183 | +47.2% |
| Other operating charges | 640/8 | €10,551 | €9,038 | -€1,513 | -14.3% |
| Gross operating margin | 9900 | €13,564 | -€35,947 | -€49,511 | |
| Operating profit (loss) | 9901 | €508 | -€48,674 | -€49,182 | |
| Financial income | 75/76B | €777 | €1 | -€776 | -99.9% |
| Recurring financial income | 75 | €777 | €1 | -€776 | -99.9% |
| Financial charges | 65/66B | €377 | €965 | +€588 | +156.1% |
| Recurring financial charges | 65 | €377 | €965 | +€588 | +156.1% |
| Profit (loss) for the period before taxes | 9903 | €908 | -€49,638 | -€50,546 | |
| Income taxes | 67/77 | €987 | - | -€987 | |
| Profit (loss) for the period | 9904 | -€79 | -€49,638 | -€49,559 | -62851.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€79 | -€49,638 | -€49,559 | -62851.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.