ALIA 2: 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.
What changed
ALIA 2
NACE 01.110, Growing of cereals (except rice), leguminous crops and oil seeds
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€26,566
2024 · €107,583-€81,017
Equity
€3.2m
2024 · €3.2m-€8,194
Cash
€181,761
2024 · €445,516-€263,755
Balance sheet total
€13.2m
2024 · €13.9m-€713,373
Largest movements
Assets
- Tangible fixed assets -€869,415
down €869,415 (-10.2%), from €8.5m to €7.6m
of which Plant, machinery and equipment: -€918,971
- Receivables within one year +€508,213
up €508,213 (+19.2%), from €2.6m to €3.2m
of which Other amounts receivable: +€473,488
- Cash -€263,755
down €263,755 (-59.2%), from €445,516 to €181,761
mainly Receivables within one year (-€508,213) and Current portion of long-term debt (-€349,933)
- Stocks and contracts -€156,011
down €156,011 (-7.0%), from €2.2m to €2.1m
Equity and liabilities
- Current portion of long-term debt -€349,933
down €349,933 (-45.0%), from €777,243 to €427,310
- Provisions -€160,850
down €160,850 (-38.8%), from €415,027 to €254,177
Income statement
- Turnover -€1.7m
down €1.7m (-2.3%), from €77.2m to €75.4m
- Goods and materials -€1.1m
down €1.1m (-1.6%), from €71.2m to €70.0m
of which Purchases: -€914,365
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.
Result 2024
€107,583
Turnover
-€1.7m
Other operating income
-€91,102
Goods and materials
+€1.1m
Services and other goods
+€483,024
Staff costs
-€103,070
Depreciation
-€728
Provisions
+€235,890
Other operating charges
+€13,790
Other operating items
-€39,251
Financial income
-€53,623
Financial charges
+€44,200
Taxes
+€31,162
Result 2025
€26,566
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.
From operations
+€425,112
Investment
-€166,606
Financing
-€522,261
Cash 2024
€445,516
From operations (derived)
+€425,112
Net result for the year
+€26,566
Depreciation
+€993,080
Stocks and contracts
+€156,011
Receivables within one year
-€508,213
Deferred charges and accrued income
-€24,654
Provisions
-€160,850
Trade debts
-€45,868
Tax, wage and social debts
-€10,861
Smaller working-capital items
-€99
Investment (derived)
-€166,606
Investment in fixed assets (net)
-€166,606
Financing
-€522,261
Debts after one year
-€137,569
Current portion of long-term debt
-€349,933
Contributions, distributions and other
-€34,760
Cash 2025
€181,761
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,886,547 | €13,173,174 | -€713,373 | -5.1% |
| Fixed assets | 21/28 | €8,518,334 | €7,691,860 | -€826,474 | -9.7% |
| Intangible fixed assets | 21 | €10,251 | €53,184 | +€42,933 | +418.8% |
| Tangible fixed assets | 22/27 | €8,484,819 | €7,615,404 | -€869,415 | -10.2% |
| Land and buildings | 22 | €2,473,002 | €2,480,533 | +€7,531 | +0.3% |
| Plant, machinery and equipment | 23 | €6,011,818 | €5,092,847 | -€918,971 | -15.3% |
| Furniture and vehicles | 24 | €0 | €5,111 | +€5,111 | |
| Assets under construction and advance payments | 27 | - | €36,913 | +€36,913 | |
| Financial fixed assets | 28 | €23,263 | €23,271 | +€8 | 0.0% |
| Other financial fixed assets | 284/8 | €23,263 | €23,271 | +€8 | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €23,263 | €23,271 | +€8 | 0.0% |
| Current assets | 29/58 | €5,368,214 | €5,481,314 | +€113,101 | +2.1% |
| Stocks and contracts in progress | 3 | €2,244,382 | €2,088,371 | -€156,011 | -7.0% |
| Stocks | 30/36 | €2,244,382 | €2,088,371 | -€156,011 | -7.0% |
| Raw materials and consumables | 30/31 | €1,832,279 | €1,729,004 | -€103,275 | -5.6% |
| Finished goods | 33 | €412,104 | €359,367 | -€52,736 | -12.8% |
| Amounts receivable within one year | 40/41 | €2,649,617 | €3,157,830 | +€508,213 | +19.2% |
| Trade receivables | 40 | €2,496,377 | €2,531,103 | +€34,725 | +1.4% |
| Other amounts receivable | 41 | €153,240 | €626,727 | +€473,488 | +309.0% |
| Cash at bank and in hand | 54/58 | €445,516 | €181,761 | -€263,755 | -59.2% |
| Deferred charges and accrued income | 490/1 | €28,699 | €53,353 | +€24,654 | +85.9% |
| Total equity and liabilities | 10/49 | €13,886,547 | €13,173,174 | -€713,373 | -5.1% |
| Equity | 10/15 | €3,197,979 | €3,189,785 | -€8,194 | -0.3% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Reserves | 13 | €9,344 | €9,344 | = | 0.0% |
| Distributable reserves | 133 | €9,344 | €9,344 | = | 0.0% |
| Profit (loss) carried forward | 14 | €971,436 | €998,002 | +€26,566 | +2.7% |
| Investment grants | 15 | €217,200 | €182,440 | -€34,760 | -16.0% |
| Provisions and deferred taxes | 16 | €415,027 | €254,177 | -€160,850 | -38.8% |
| Provisions for liabilities and charges | 160/5 | €415,027 | €254,177 | -€160,850 | -38.8% |
| Major repairs and maintenance | 162 | €295,027 | €134,177 | -€160,850 | -54.5% |
| Environmental obligations | 163 | €120,000 | €120,000 | = | 0.0% |
| Amounts payable | 17/49 | €10,273,541 | €9,729,211 | -€544,330 | -5.3% |
| Amounts payable after more than one year | 17 | €3,258,934 | €3,121,365 | -€137,569 | -4.2% |
| Financial debts | 170/4 | €3,258,934 | €3,121,365 | -€137,569 | -4.2% |
| Subordinated loans | 170 | €750,000 | €750,000 | = | 0.0% |
| Credit institutions | 173 | €141,666 | €0 | -€141,666 | -100.0% |
| Other loans | 174 | €2,367,268 | €2,371,365 | +€4,097 | +0.2% |
| Amounts payable within one year | 42/48 | €7,007,047 | €6,600,360 | -€406,687 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €777,243 | €427,310 | -€349,933 | -45.0% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €3,646,177 | €3,600,309 | -€45,868 | -1.3% |
| Suppliers | 440/4 | €3,646,177 | €3,600,309 | -€45,868 | -1.3% |
| Taxes, remuneration and social security | 45 | €283,627 | €272,766 | -€10,861 | -3.8% |
| Taxes | 450/3 | €31,207 | €15,089 | -€16,118 | -51.6% |
| Remuneration and social security | 454/9 | €252,420 | €257,676 | +€5,256 | +2.1% |
| Other amounts payable | 47/48 | €2,000,000 | €1,999,975 | -€25 | 0.0% |
| Accrued charges and deferred income | 492/3 | €7,560 | €7,486 | -€74 | -1.0% |
| Operating income | 70/76A | €78,090,864 | €76,221,806 | -€1.9m | -2.4% |
| Turnover | 70 | €77,183,857 | €75,445,196 | -€1.7m | -2.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€13,441 | -€52,736 | -€39,295 | -292.4% |
| Other operating income | 74 | €920,449 | €829,347 | -€91,102 | -9.9% |
| Operating charges | 60/66A | €77,908,172 | €76,141,870 | -€1.8m | -2.3% |
| Goods for resale, raw materials and consumables | 60 | €71,174,023 | €70,036,671 | -€1.1m | -1.6% |
| Purchases | 600/8 | €70,847,761 | €69,933,396 | -€914,365 | -1.3% |
| Change in stocks: decrease (increase) | 609 | €326,262 | €103,275 | -€222,987 | -68.3% |
| Services and other goods | 61 | €4,441,672 | €3,958,648 | -€483,024 | -10.9% |
| Remuneration, social security and pensions | 62 | €1,206,737 | €1,309,807 | +€103,070 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992,352 | €993,080 | +€728 | +0.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €75,040 | -€160,850 | -€235,890 | |
| Other operating charges | 640/8 | €18,304 | €4,514 | -€13,790 | -75.3% |
| Non-recurring operating charges | 66A | €45 | - | -€45 | |
| Operating profit (loss) | 9901 | €182,692 | €79,936 | -€102,756 | -56.2% |
| Financial income | 75/76B | €113,347 | €59,724 | -€53,623 | -47.3% |
| Recurring financial income | 75 | €113,347 | €59,724 | -€53,623 | -47.3% |
| Other financial income | 752/9 | €113,347 | €59,724 | -€53,623 | -47.3% |
| Financial charges | 65/66B | €156,710 | €112,510 | -€44,200 | -28.2% |
| Recurring financial charges | 65 | €156,710 | €112,510 | -€44,200 | -28.2% |
| Debt charges | 650 | €156,710 | €112,510 | -€44,200 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €139,330 | €27,151 | -€112,179 | -80.5% |
| Income taxes | 67/77 | €31,746 | €585 | -€31,162 | -98.2% |
| Taxes | 670/3 | €31,746 | €10,085 | -€21,662 | -68.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €9,500 | +€9,500 | |
| Profit (loss) for the period | 9904 | €107,583 | €26,566 | -€81,017 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €107,583 | €26,566 | -€81,017 | -75.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.