ALIAVIA: 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.
ALIAVIA
Largest movements
- Cash +€53,221
up €53,221 (+232%), from €22,964 to €76,184
mainly Net result for the year (+€33,326) and Other debts (+€29,000)
- Receivables within one year -€10,709
down €10,709 (-11.9%), from €90,261 to €79,552
of which Trade receivables: -€11,880
- Tangible fixed assets -€4,562
down €4,562 (-62.5%), from €7,294 to €2,732
- Other debts +€29,000
up €29,000 (+2,900%), from €1,000 to €30,000
- Trade debts +€6,251
up €6,251 (+10.3%), from €60,778 to €67,029
- Profit (loss) carried forward +€3,326
up €3,326 (+6.1%), from €54,276 to €57,602
- Write-downs -€30,375
no longer reported in 2025 (was €30,375)
- Gross operating margin -€12,115
down €12,115 (-19.6%), from €61,658 to €49,543
- Taxes +€6,381
up €6,381 (+108%), from €5,884 to €12,265
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 | €137,142 | €175,091 | +€37,950 | +27.7% |
| Fixed assets | 21/28 | €7,294 | €2,732 | -€4,562 | -62.5% |
| Tangible fixed assets | 22/27 | €7,294 | €2,732 | -€4,562 | -62.5% |
| Furniture and vehicles | 24 | €7,294 | €2,732 | -€4,562 | -62.5% |
| Current assets | 29/58 | €129,847 | €172,359 | +€42,512 | +32.7% |
| Amounts receivable within one year | 40/41 | €90,261 | €79,552 | -€10,709 | -11.9% |
| Trade receivables | 40 | €68,258 | €56,379 | -€11,880 | -17.4% |
| Other amounts receivable | 41 | €22,002 | €23,173 | +€1,171 | +5.3% |
| Current investments | 50/53 | €16,623 | €16,623 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,964 | €76,184 | +€53,221 | +232% |
| Total equity and liabilities | 10/49 | €137,142 | €175,091 | +€37,950 | +27.7% |
| Equity | 10/15 | €74,736 | €78,062 | +€3,326 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,276 | €57,602 | +€3,326 | +6.1% |
| Amounts payable | 17/49 | €62,406 | €97,029 | +€34,623 | +55.5% |
| Amounts payable within one year | 42/48 | €62,406 | €97,029 | +€34,623 | +55.5% |
| Trade debts | 44 | €60,778 | €67,029 | +€6,251 | +10.3% |
| Suppliers | 440/4 | €60,778 | €67,029 | +€6,251 | +10.3% |
| Taxes, remuneration and social security | 45 | €628 | - | -€628 | |
| Taxes | 450/3 | €628 | - | -€628 | |
| Other amounts payable | 47/48 | €1,000 | €30,000 | +€29,000 | +2,900% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,479 | €3,224 | -€255 | -7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,375 | - | -€30,375 | |
| Other operating charges | 640/8 | €788 | €695 | -€93 | -11.9% |
| Non-recurring operating charges | 66A | - | €1,339 | +€1,339 | |
| Gross operating margin | 9900 | €61,658 | €49,543 | -€12,115 | -19.6% |
| Operating profit (loss) | 9901 | €27,016 | €44,286 | +€17,270 | +63.9% |
| Financial income | 75/76B | €1,120 | €1,352 | +€232 | +20.8% |
| Recurring financial income | 75 | €1,120 | €1,352 | +€232 | +20.8% |
| Financial charges | 65/66B | €46 | €46 | -€0 | -0.2% |
| Recurring financial charges | 65 | €46 | €46 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €28,089 | €45,591 | +€17,502 | +62.3% |
| Income taxes | 67/77 | €5,884 | €12,265 | +€6,381 | +108% |
| Profit (loss) for the period | 9904 | €22,205 | €33,326 | +€11,121 | +50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,205 | €33,326 | +€11,121 | +50.1% |
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 16 October 2026 via checked.be.