ALIANZA: 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.
ALIANZA
Largest movements
- Current investments -€37,988
down €37,988 (-91.1%), from €41,720 to €3,733
- Receivables within one year +€25,438
up €25,438 (+558%), from €4,562 to €30,000
- Receivables after one year +€15,000
new in 2025: €15,000
- Tangible fixed assets -€10,164
down €10,164 (-4.1%), from €245,651 to €235,486
- Deferred charges and accrued income +€4,354
new in 2025: €4,354
- Debts after one year -€23,191
down €23,191 (-9.0%), from €258,199 to €235,008
- Other debts +€16,000
up €16,000 (+49.9%), from €32,054 to €48,054
- Depreciation -€12,804
down €12,804 (-55.7%), from €22,969 to €10,164
- Gross operating margin +€6,928
up €6,928 (+9.0%), from €76,814 to €83,742
- Taxes +€5,633
up €5,633 (+54.8%), from €10,282 to €15,915
- Financial income +€2,335
up €2,335 (+1,854%), from €126 to €2,461
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.
Derived cash bridge
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 | €333,351 | €327,220 | -€6,131 | -1.8% |
| Fixed assets | 21/28 | €245,651 | €235,486 | -€10,164 | -4.1% |
| Tangible fixed assets | 22/27 | €245,651 | €235,486 | -€10,164 | -4.1% |
| Land and buildings | 22 | €245,651 | €235,486 | -€10,164 | -4.1% |
| Current assets | 29/58 | €87,700 | €91,734 | +€4,033 | +4.6% |
| Amounts receivable after more than one year | 29 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 291 | - | €15,000 | +€15,000 | |
| Amounts receivable within one year | 40/41 | €4,562 | €30,000 | +€25,438 | +558% |
| Other amounts receivable | 41 | €4,562 | €30,000 | +€25,438 | +558% |
| Current investments | 50/53 | €41,720 | €3,733 | -€37,988 | -91.1% |
| Cash at bank and in hand | 54/58 | €41,418 | €38,647 | -€2,771 | -6.7% |
| Deferred charges and accrued income | 490/1 | - | €4,354 | +€4,354 | |
| Total equity and liabilities | 10/49 | €333,351 | €327,220 | -€6,131 | -1.8% |
| Equity | 10/15 | €12,737 | €12,481 | -€255 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,537 | €6,281 | -€255 | -3.9% |
| Distributable reserves | 133 | €6,537 | €6,281 | -€255 | -3.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €320,615 | €314,739 | -€5,876 | -1.8% |
| Amounts payable after more than one year | 17 | €258,199 | €235,008 | -€23,191 | -9.0% |
| Financial debts | 170/4 | €258,199 | €235,008 | -€23,191 | -9.0% |
| Amounts payable within one year | 42/48 | €55,855 | €72,963 | +€17,109 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €22,910 | €23,191 | +€281 | +1.2% |
| Trade debts | 44 | €177 | €259 | +€81 | +45.8% |
| Suppliers | 440/4 | €177 | €259 | +€81 | +45.8% |
| Taxes, remuneration and social security | 45 | €713 | €1,459 | +€746 | +105% |
| Taxes | 450/3 | €713 | €1,459 | +€746 | +105% |
| Other amounts payable | 47/48 | €32,054 | €48,054 | +€16,000 | +49.9% |
| Accrued charges and deferred income | 492/3 | €6,561 | €6,768 | +€207 | +3.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,969 | €10,164 | -€12,804 | -55.7% |
| Other operating charges | 640/8 | €8,857 | €8,884 | +€27 | +0.3% |
| Gross operating margin | 9900 | €76,814 | €83,742 | +€6,928 | +9.0% |
| Operating profit (loss) | 9901 | €44,988 | €64,694 | +€19,705 | +43.8% |
| Financial income | 75/76B | €126 | €2,461 | +€2,335 | +1,854% |
| Recurring financial income | 75 | €126 | €2,461 | +€2,335 | +1,854% |
| Financial charges | 65/66B | €3,750 | €3,495 | -€254 | -6.8% |
| Recurring financial charges | 65 | €3,750 | €3,495 | -€254 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €41,365 | €63,660 | +€22,295 | +53.9% |
| Income taxes | 67/77 | €10,282 | €15,915 | +€5,633 | +54.8% |
| Profit (loss) for the period | 9904 | €31,082 | €47,745 | +€16,662 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,082 | €47,745 | +€16,662 | +53.6% |
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 17 October 2026 via checked.be.