ALIAS ILLIAS: 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 ILLIAS
Largest movements
- Cash -€19,308
down €19,308 (-75.2%), from €25,669 to €6,361
mainly Debts after one year (-€18,060) and Receivables within one year (-€10,350)
- Tangible fixed assets -€14,754
down €14,754 (-40.2%), from €36,688 to €21,934
of which Furniture and vehicles: -€9,834
- Receivables within one year +€10,350
up €10,350 (+65.3%), from €15,841 to €26,191
of which Trade receivables: +€13,279
- Deferred charges and accrued income -€1,632
down €1,632 (-94.2%), from €1,732 to €100
- Profit (loss) carried forward +€44,030
up €44,030, from -€44,022 to €8
- Reserves -€44,000
down €44,000 (-57.9%), from €76,000 to €32,000
- Debts after one year -€18,060
down €18,060 (-96.0%), from €18,818 to €758
- Trade debts -€7,068
down €7,068 (-97.8%), from €7,227 to €159
- Tax, wage and social debts -€1,686
down €1,686 (-16.3%), from €10,355 to €8,669
of which Taxes: -€1,686
- Gross operating margin -€22,838
down €22,838 (-29.4%), from €77,654 to €54,816
- Taxes -€4,096
down €4,096 (-83.2%), from €4,921 to €824
- Other operating charges -€2,897
down €2,897 (-7.2%), from €40,380 to €37,483
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 | €79,985 | €54,640 | -€25,345 | -31.7% |
| Fixed assets | 21/28 | €36,743 | €21,989 | -€14,754 | -40.2% |
| Tangible fixed assets | 22/27 | €36,688 | €21,934 | -€14,754 | -40.2% |
| Land and buildings | 22 | €9,841 | €9,172 | -€669 | -6.8% |
| Plant, machinery and equipment | 23 | €7,407 | €3,156 | -€4,251 | -57.4% |
| Furniture and vehicles | 24 | €19,440 | €9,606 | -€9,834 | -50.6% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €43,242 | €32,651 | -€10,591 | -24.5% |
| Amounts receivable within one year | 40/41 | €15,841 | €26,191 | +€10,350 | +65.3% |
| Trade receivables | 40 | €11,487 | €24,765 | +€13,279 | +115.6% |
| Other amounts receivable | 41 | €4,355 | €1,426 | -€2,929 | -67.3% |
| Cash at bank and in hand | 54/58 | €25,669 | €6,361 | -€19,308 | -75.2% |
| Deferred charges and accrued income | 490/1 | €1,732 | €100 | -€1,632 | -94.2% |
| Total equity and liabilities | 10/49 | €79,985 | €54,640 | -€25,345 | -31.7% |
| Equity | 10/15 | €33,978 | €34,008 | +€30 | +0.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €76,000 | €32,000 | -€44,000 | -57.9% |
| Distributable reserves | 133 | €76,000 | €32,000 | -€44,000 | -57.9% |
| Profit (loss) carried forward | 14 | -€44,022 | €8 | +€44,030 | |
| Amounts payable | 17/49 | €46,007 | €20,632 | -€25,375 | -55.2% |
| Amounts payable after more than one year | 17 | €18,818 | €758 | -€18,060 | -96.0% |
| Financial debts | 170/4 | €18,818 | €758 | -€18,060 | -96.0% |
| Amounts payable within one year | 42/48 | €27,190 | €19,874 | -€7,315 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €8,992 | €9,060 | +€67 | +0.7% |
| Trade debts | 44 | €7,227 | €159 | -€7,068 | -97.8% |
| Suppliers | 440/4 | €7,227 | €159 | -€7,068 | -97.8% |
| Taxes, remuneration and social security | 45 | €10,355 | €8,669 | -€1,686 | -16.3% |
| Taxes | 450/3 | €10,355 | €8,669 | -€1,686 | -16.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €616 | €1,987 | +€1,372 | +222.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,088 | €16,209 | +€121 | +0.8% |
| Other operating charges | 640/8 | €40,380 | €37,483 | -€2,897 | -7.2% |
| Gross operating margin | 9900 | €77,654 | €54,816 | -€22,838 | -29.4% |
| Operating profit (loss) | 9901 | €21,186 | €1,124 | -€20,062 | -94.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €279 | €269 | -€10 | -3.6% |
| Recurring financial charges | 65 | €279 | €269 | -€10 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €20,907 | €855 | -€20,052 | -95.9% |
| Income taxes | 67/77 | €4,921 | €824 | -€4,096 | -83.2% |
| Profit (loss) for the period | 9904 | €15,986 | €30 | -€15,956 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,986 | €30 | -€15,956 | -99.8% |
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 8 October 2026 via checked.be.