ALIAGE: 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.
ALIAGE
Largest movements
- Cash +€122,743
up €122,743 (+1018.9%), from €12,046 to €134,790
mainly Depreciation (+€79,588) and Receivables within one year (+€42,826)
- Receivables within one year -€42,826
down €42,826 (-52.5%), from €81,538 to €38,712
of which Trade receivables: -€28,654
- Intangible fixed assets -€30,000
down €30,000 (-17.4%), from €172,521 to €142,521
- Tangible fixed assets -€4,581
down €4,581 (-5.1%), from €90,085 to €85,504
of which Plant, machinery and equipment: -€24,500
- Tax, wage and social debts +€21,567
up €21,567 (+90.8%), from €23,756 to €45,322
of which Taxes: +€22,225
- Reserves +€17,234
up €17,234 (+39.1%), from €44,101 to €61,335
of which Distributable reserves: +€16,291
- Gross operating margin +€9,302
up €9,302 (+6.0%), from €154,999 to €164,301
- Taxes +€6,969
up €6,969, from €0 to €6,969
- Depreciation +€4,392
up €4,392 (+5.8%), from €75,197 to €79,588
- Staff costs +€1,995
up €1,995 (+3.9%), from €50,803 to €52,798
- Financial income +€1,843
up €1,843 (+151.6%), from €1,216 to €3,059
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 | €367,754 | €408,754 | +€41,000 | +11.1% |
| Formation expenses | 20 | €1,347 | €0 | -€1,347 | -100.0% |
| Fixed assets | 21/28 | €263,346 | €229,015 | -€34,331 | -13.0% |
| Intangible fixed assets | 21 | €172,521 | €142,521 | -€30,000 | -17.4% |
| Tangible fixed assets | 22/27 | €90,085 | €85,504 | -€4,581 | -5.1% |
| Plant, machinery and equipment | 23 | €64,512 | €40,012 | -€24,500 | -38.0% |
| Furniture and vehicles | 24 | €25,573 | €45,492 | +€19,919 | +77.9% |
| Financial fixed assets | 28 | €740 | €990 | +€250 | +33.8% |
| Current assets | 29/58 | €103,061 | €179,739 | +€76,678 | +74.4% |
| Amounts receivable within one year | 40/41 | €81,538 | €38,712 | -€42,826 | -52.5% |
| Trade receivables | 40 | €56,644 | €27,990 | -€28,654 | -50.6% |
| Other amounts receivable | 41 | €24,894 | €10,722 | -€14,172 | -56.9% |
| Cash at bank and in hand | 54/58 | €12,046 | €134,790 | +€122,743 | +1018.9% |
| Deferred charges and accrued income | 490/1 | €9,477 | €6,238 | -€3,239 | -34.2% |
| Total equity and liabilities | 10/49 | €367,754 | €408,754 | +€41,000 | +11.1% |
| Equity | 10/15 | €244,101 | €261,335 | +€17,234 | +7.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €44,101 | €61,335 | +€17,234 | +39.1% |
| Non-distributable reserves | 130/1 | €2,436 | €3,379 | +€943 | +38.7% |
| Legal reserve | 130 | €2,436 | €3,379 | +€943 | +38.7% |
| Distributable reserves | 133 | €41,665 | €57,956 | +€16,291 | +39.1% |
| Amounts payable | 17/49 | €123,653 | €147,419 | +€23,766 | +19.2% |
| Amounts payable after more than one year | 17 | €37,539 | €39,979 | +€2,441 | +6.5% |
| Financial debts | 170/4 | €37,539 | €39,979 | +€2,441 | +6.5% |
| Amounts payable within one year | 42/48 | €85,412 | €103,757 | +€18,345 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €28,382 | €27,241 | -€1,141 | -4.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €33,275 | €31,194 | -€2,080 | -6.3% |
| Suppliers | 440/4 | €33,275 | €31,194 | -€2,080 | -6.3% |
| Taxes, remuneration and social security | 45 | €23,756 | €45,322 | +€21,567 | +90.8% |
| Taxes | 450/3 | €16,578 | €38,803 | +€22,225 | +134.1% |
| Remuneration and social security | 454/9 | €7,178 | €6,520 | -€658 | -9.2% |
| Accrued charges and deferred income | 492/3 | €702 | €3,682 | +€2,980 | +424.6% |
| Non-recurring operating income | 76A | €0 | €4,345 | +€4,345 | |
| Remuneration, social security and pensions | 62 | €50,803 | €52,798 | +€1,995 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,197 | €79,588 | +€4,392 | +5.8% |
| Other operating charges | 640/8 | €1,678 | €1,949 | +€271 | +16.2% |
| Non-recurring operating charges | 66A | €20,426 | €1,152 | -€19,274 | -94.4% |
| Gross operating margin | 9900 | €154,999 | €164,301 | +€9,302 | +6.0% |
| Operating profit (loss) | 9901 | €6,896 | €28,814 | +€21,918 | +317.8% |
| Financial income | 75/76B | €1,216 | €3,059 | +€1,843 | +151.6% |
| Recurring financial income | 75 | €1,216 | €3,059 | +€1,843 | +151.6% |
| Financial charges | 65/66B | €8,089 | €7,670 | -€419 | -5.2% |
| Recurring financial charges | 65 | €8,089 | €7,670 | -€419 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €24 | €24,204 | +€24,180 | +101810.1% |
| Income taxes | 67/77 | €0 | €6,969 | +€6,969 | |
| Profit (loss) for the period | 9904 | €24 | €17,234 | +€17,211 | +72466.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24 | €17,234 | +€17,211 | +72466.3% |
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 2 October 2026 via checked.be.