ALIBI: 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.
ALIBI
Largest movements
- Receivables within one year -€5,315
down €5,315 (-95.1%), from €5,587 to €272
of which Trade receivables: -€5,315
- Cash -€5,308
down €5,308 (-68.7%), from €7,727 to €2,419
mainly Other debts (-€8,732) and Tax, wage and social debts (-€2,396)
- Tangible fixed assets -€1,276
down €1,276 (-80.8%), from €1,578 to €302
- Other debts -€8,732
down €8,732 (-43.2%), from €20,195 to €11,463
- Tax, wage and social debts -€2,396
down €2,396 (-51.3%), from €4,668 to €2,272
- Profit (loss) carried forward -€820
down €820 (-5.4%), from -€15,259 to -€16,080
- Gross operating margin +€13,375
up €13,375, from -€11,745 to €1,630
- Taxes -€2,917
no longer reported in 2025 (was €2,917)
- Other operating charges +€489
up €489 (+157.6%), from €310 to €799
- Staff costs +€144
new in 2025: €144
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 | €14,992 | €3,093 | -€11,898 | -79.4% |
| Fixed assets | 21/28 | €1,678 | €402 | -€1,276 | -76.0% |
| Tangible fixed assets | 22/27 | €1,578 | €302 | -€1,276 | -80.8% |
| Furniture and vehicles | 24 | €1,578 | €302 | -€1,276 | -80.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €13,314 | €2,691 | -€10,623 | -79.8% |
| Amounts receivable within one year | 40/41 | €5,587 | €272 | -€5,315 | -95.1% |
| Trade receivables | 40 | €5,315 | - | -€5,315 | |
| Other amounts receivable | 41 | €272 | €272 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,727 | €2,419 | -€5,308 | -68.7% |
| Total equity and liabilities | 10/49 | €14,992 | €3,093 | -€11,898 | -79.4% |
| Equity | 10/15 | -€10,259 | -€11,080 | -€820 | -8.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,259 | -€16,080 | -€820 | -5.4% |
| Amounts payable | 17/49 | €25,251 | €14,173 | -€11,078 | -43.9% |
| Amounts payable within one year | 42/48 | €25,251 | €14,173 | -€11,078 | -43.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €387 | €438 | +€51 | +13.0% |
| Suppliers | 440/4 | €387 | €438 | +€51 | +13.0% |
| Taxes, remuneration and social security | 45 | €4,668 | €2,272 | -€2,396 | -51.3% |
| Taxes | 450/3 | €4,668 | €2,272 | -€2,396 | -51.3% |
| Other amounts payable | 47/48 | €20,195 | €11,463 | -€8,732 | -43.2% |
| Remuneration, social security and pensions | 62 | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,195 | €1,276 | +€81 | +6.7% |
| Other operating charges | 640/8 | €310 | €799 | +€489 | +157.6% |
| Gross operating margin | 9900 | -€11,745 | €1,630 | +€13,375 | |
| Operating profit (loss) | 9901 | -€13,251 | -€589 | +€12,662 | +95.6% |
| Financial charges | 65/66B | €153 | €232 | +€78 | +51.0% |
| Recurring financial charges | 65 | €153 | €232 | +€78 | +51.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,404 | -€820 | +€12,584 | +93.9% |
| Income taxes | 67/77 | €2,917 | - | -€2,917 | |
| Profit (loss) for the period | 9904 | -€16,321 | -€820 | +€15,500 | +95.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,321 | -€820 | +€15,500 | +95.0% |
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 30 September 2026 via checked.be.