ALIA CONSTRUCT: 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.
ALIA CONSTRUCT
Largest movements
- Cash +€13,535
up €13,535 (+51.0%), from €26,517 to €40,053
mainly Net result for the year (+€11,851) and Depreciation (+€5,338)
- Receivables within one year +€5,988
up €5,988 (+8282.9%), from €72 to €6,060
of which Trade receivables: +€5,718
- Tangible fixed assets -€5,338
down €5,338 (-75.6%), from €7,058 to €1,720
of which Furniture and vehicles: -€5,338
- Profit (loss) carried forward +€11,851
up €11,851 (+72.9%), from €16,246 to €28,097
- Current portion of long-term debt -€5,087
down €5,087 (-91.6%), from €5,555 to €468
- Tax, wage and social debts +€4,719
up €4,719 (+265.9%), from €1,774 to €6,493
of which Remuneration and social security: +€5,568
- Trade debts +€3,170
up €3,170 (+3019.0%), from €105 to €3,275
- Turnover -€20,858
down €20,858 (-9.6%), from €217,374 to €196,516
- Purchases and services -€19,708
down €19,708 (-10.1%), from €194,724 to €175,016
- Taxes +€3,000
new in 2025: €3,000
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 | €33,649 | €47,834 | +€14,185 | +42.2% |
| Fixed assets | 21/28 | €7,058 | €1,720 | -€5,338 | -75.6% |
| Tangible fixed assets | 22/27 | €7,058 | €1,720 | -€5,338 | -75.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €7,058 | €1,720 | -€5,338 | -75.6% |
| Current assets | 29/58 | €26,591 | €46,114 | +€19,523 | +73.4% |
| Amounts receivable within one year | 40/41 | €72 | €6,060 | +€5,988 | +8282.9% |
| Trade receivables | 40 | €72 | €5,791 | +€5,718 | +7910.3% |
| Other amounts receivable | 41 | €0 | €269 | +€269 | |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,517 | €40,053 | +€13,535 | +51.0% |
| Total equity and liabilities | 10/49 | €33,649 | €47,834 | +€14,185 | +42.2% |
| Equity | 10/15 | €25,746 | €37,597 | +€11,851 | +46.0% |
| Contributions | 10/11 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,246 | €28,097 | +€11,851 | +72.9% |
| Amounts payable | 17/49 | €7,903 | €10,236 | +€2,334 | +29.5% |
| Amounts payable after more than one year | 17 | €468 | €0 | -€468 | -100.0% |
| Financial debts | 170/4 | €468 | €0 | -€468 | -100.0% |
| Amounts payable within one year | 42/48 | €7,434 | €10,236 | +€2,802 | +37.7% |
| Current portion of amounts payable after more than one year | 42 | €5,555 | €468 | -€5,087 | -91.6% |
| Trade debts | 44 | €105 | €3,275 | +€3,170 | +3019.0% |
| Suppliers | 440/4 | €105 | €3,275 | +€3,170 | +3019.0% |
| Taxes, remuneration and social security | 45 | €1,774 | €6,493 | +€4,719 | +265.9% |
| Taxes | 450/3 | €934 | €85 | -€849 | -90.9% |
| Remuneration and social security | 454/9 | €841 | €6,409 | +€5,568 | +662.3% |
| Turnover | 70 | €217,374 | €196,516 | -€20,858 | -9.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €194,724 | €175,016 | -€19,708 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,338 | €5,338 | = | 0.0% |
| Other operating charges | 640/8 | €3,197 | €1,035 | -€2,162 | -67.6% |
| Non-recurring operating charges | 66A | €53 | €121 | +€68 | +129.1% |
| Gross operating margin | 9900 | €22,651 | €21,501 | -€1,150 | -5.1% |
| Operating profit (loss) | 9901 | €14,062 | €15,006 | +€944 | +6.7% |
| Financial income | 75/76B | €2 | €8 | +€6 | +257.0% |
| Recurring financial income | 75 | €2 | €8 | +€6 | +257.0% |
| Financial charges | 65/66B | €286 | €163 | -€122 | -42.9% |
| Recurring financial charges | 65 | €286 | €163 | -€122 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €13,779 | €14,851 | +€1,072 | +7.8% |
| Income taxes | 67/77 | - | €3,000 | +€3,000 | |
| Profit (loss) for the period | 9904 | €13,779 | €11,851 | -€1,928 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,779 | €11,851 | -€1,928 | -14.0% |
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 7 October 2026 via checked.be.