ALIASS: 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.
ALIASS
Largest movements
- Receivables within one year +€19,633
up €19,633 (+18.6%), from €105,417 to €125,050
of which Trade receivables: +€125,050
- Tangible fixed assets -€4,311
down €4,311 (-4.0%), from €107,334 to €103,023
- Cash -€3,953
down €3,953 (-60.2%), from €6,568 to €2,615
mainly Receivables within one year (-€19,633) and Debts after one year (-€9,719)
- Profit (loss) carried forward +€35,145
up €35,145 (+38.5%), from €91,342 to €126,486
- Debts after one year -€9,719
down €9,719 (-9.8%), from €99,205 to €89,487
- Current portion of long-term debt -€8,139
no longer reported in 2025 (was €8,139)
- Tax, wage and social debts -€4,239
no longer reported in 2025 (was €4,239)
- Gross operating margin +€12,141
up €12,141 (+31.8%), from €38,148 to €50,289
- Taxes -€6,423
down €6,423 (-74.1%), from €8,673 to €2,250
- Staff costs +€841
up €841 (+16.7%), from €5,047 to €5,888
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 | €223,256 | €236,558 | +€13,301 | +6.0% |
| Fixed assets | 21/28 | €107,334 | €103,023 | -€4,311 | -4.0% |
| Tangible fixed assets | 22/27 | €107,334 | €103,023 | -€4,311 | -4.0% |
| Land and buildings | 22 | €107,334 | €103,023 | -€4,311 | -4.0% |
| Current assets | 29/58 | €115,922 | €133,535 | +€17,613 | +15.2% |
| Amounts receivable within one year | 40/41 | €105,417 | €125,050 | +€19,633 | +18.6% |
| Trade receivables | 40 | - | €125,050 | +€125,050 | |
| Other amounts receivable | 41 | €105,417 | - | -€105,417 | |
| Cash at bank and in hand | 54/58 | €6,568 | €2,615 | -€3,953 | -60.2% |
| Deferred charges and accrued income | 490/1 | €3,937 | €5,869 | +€1,932 | +49.1% |
| Total equity and liabilities | 10/49 | €223,256 | €236,558 | +€13,301 | +6.0% |
| Equity | 10/15 | €99,402 | €134,546 | +€35,145 | +35.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €91,342 | €126,486 | +€35,145 | +38.5% |
| Amounts payable | 17/49 | €123,855 | €102,012 | -€21,843 | -17.6% |
| Amounts payable after more than one year | 17 | €99,205 | €89,487 | -€9,719 | -9.8% |
| Financial debts | 170/4 | €99,205 | €89,487 | -€9,719 | -9.8% |
| Amounts payable within one year | 42/48 | €24,650 | €12,525 | -€12,125 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €8,139 | - | -€8,139 | |
| Trade debts | 44 | €12,272 | €12,525 | +€253 | +2.1% |
| Suppliers | 440/4 | €12,272 | €12,525 | +€253 | +2.1% |
| Taxes, remuneration and social security | 45 | €4,239 | - | -€4,239 | |
| Taxes | 450/3 | €4,239 | - | -€4,239 | |
| Remuneration, social security and pensions | 62 | €5,047 | €5,888 | +€841 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,695 | €4,311 | -€384 | -8.2% |
| Other operating charges | 640/8 | €1,053 | €1,084 | +€31 | +2.9% |
| Gross operating margin | 9900 | €38,148 | €50,289 | +€12,141 | +31.8% |
| Operating profit (loss) | 9901 | €27,354 | €39,006 | +€11,652 | +42.6% |
| Financial income | 75/76B | €1,518 | €1,932 | +€414 | +27.3% |
| Recurring financial income | 75 | €1,518 | €1,932 | +€414 | +27.3% |
| Financial charges | 65/66B | €3,950 | €3,543 | -€407 | -10.3% |
| Recurring financial charges | 65 | €3,950 | €3,543 | -€407 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €24,921 | €37,395 | +€12,473 | +50.1% |
| Income taxes | 67/77 | €8,673 | €2,250 | -€6,423 | -74.1% |
| Profit (loss) for the period | 9904 | €16,248 | €35,145 | +€18,897 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €16,248 | €35,145 | +€18,897 | +116% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.