ALIAS Human Resources: 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.
ALIAS Human Resources
Largest movements
- Receivables within one year -€18,598
down €18,598 (-63.2%), from €29,431 to €10,833
of which Other amounts receivable: -€18,598
- Cash -€2,386
down €2,386 (-2.4%), from €100,155 to €97,769
mainly Other debts (-€18,769) and Net result for the year (-€2,897)
- Other debts -€18,769
no longer reported in 2025 (was €18,769)
- Profit (loss) carried forward -€2,897
down €2,897 (-49.7%), from -€5,824 to -€8,722
- Gross operating margin -€7,658
down €7,658, from €6,142 to -€1,516
- Taxes +€890
up €890 (+17793.4%), from €5 to €895
- Financial income +€776
up €776 (+813.8%), from €95 to €872
- Other operating charges -€412
down €412 (-32.8%), from €1,255 to €843
- Financial charges +€64
up €64 (+111.3%), from €58 to €122
of which Financial charges: +€114
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 | €129,981 | €108,602 | -€21,379 | -16.4% |
| Fixed assets | 21/28 | €395 | - | -€395 | |
| Tangible fixed assets | 22/27 | €395 | - | -€395 | |
| Furniture and vehicles | 24 | €395 | - | -€395 | |
| Current assets | 29/58 | €129,586 | €108,602 | -€20,984 | -16.2% |
| Amounts receivable within one year | 40/41 | €29,431 | €10,833 | -€18,598 | -63.2% |
| Trade receivables | 40 | €9,530 | €9,530 | = | 0.0% |
| Other amounts receivable | 41 | €19,901 | €1,303 | -€18,598 | -93.5% |
| Cash at bank and in hand | 54/58 | €100,155 | €97,769 | -€2,386 | -2.4% |
| Total equity and liabilities | 10/49 | €129,981 | €108,602 | -€21,379 | -16.4% |
| Equity | 10/15 | €111,044 | €108,147 | -€2,897 | -2.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,669 | €110,669 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €108,809 | €108,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,824 | -€8,722 | -€2,897 | -49.7% |
| Amounts payable | 17/49 | €18,936 | €455 | -€18,481 | -97.6% |
| Amounts payable within one year | 42/48 | €18,936 | €455 | -€18,481 | -97.6% |
| Trade debts | 44 | €167 | €455 | +€288 | +172.0% |
| Suppliers | 440/4 | €167 | €455 | +€288 | +172.0% |
| Other amounts payable | 47/48 | €18,769 | - | -€18,769 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €395 | €395 | = | 0.0% |
| Other operating charges | 640/8 | €1,255 | €843 | -€412 | -32.8% |
| Gross operating margin | 9900 | €6,142 | -€1,516 | -€7,658 | |
| Operating profit (loss) | 9901 | €4,493 | -€2,753 | -€7,246 | |
| Financial income | 75/76B | €95 | €872 | +€776 | +813.8% |
| Recurring financial income | 75 | €95 | €872 | +€776 | +813.8% |
| Financial charges | 65/66B | €58 | €122 | +€64 | +111.3% |
| Recurring financial charges | 65 | €8 | €122 | +€114 | +1520.0% |
| Non-recurring financial charges | 66B | €50 | - | -€50 | |
| Profit (loss) for the period before taxes | 9903 | €4,531 | -€2,003 | -€6,534 | |
| Income taxes | 67/77 | €5 | €895 | +€890 | +17793.4% |
| Profit (loss) for the period | 9904 | €4,526 | -€2,897 | -€7,423 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,526 | -€2,897 | -€7,423 |
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 1 October 2026 via checked.be.