ALIBUA: 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.
ALIBUA
Largest movements
- Receivables within one year +€59,687
up €59,687 (+47,371%), from €126 to €59,813
- Financial fixed assets +€10,390
up €10,390 (+875%), from €1,187 to €11,577
- Cash -€10,229
down €10,229 (-54.5%), from €18,752 to €8,523
mainly Receivables within one year (-€59,687) and Investment in fixed assets (net) (-€8,487)
- Tangible fixed assets -€7,206
down €7,206 (-42.9%), from €16,797 to €9,591
- Stocks and contracts +€1,250
up €1,250 (+36.2%), from €3,450 to €4,700
- Trade debts +€27,455
up €27,455 (+432%), from €6,348 to €33,803
- Profit (loss) carried forward +€15,998
up €15,998 (+13.8%), from -€116,102 to -€100,104
- Tax, wage and social debts +€10,439
up €10,439 (+17.2%), from €60,762 to €71,201
of which Taxes: +€11,666
- Staff costs -€12,741
down €12,741 (-7.7%), from €165,044 to €152,303
- Financial charges -€10,138
down €10,138 (-84.3%), from €12,025 to €1,887
- Taxes +€6,341
up €6,341 (+129%), from €4,926 to €11,267
- Gross operating margin -€5,807
down €5,807 (-3.0%), from €195,901 to €190,094
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 | €40,312 | €94,204 | +€53,892 | +134% |
| Fixed assets | 21/28 | €17,984 | €21,168 | +€3,184 | +17.7% |
| Tangible fixed assets | 22/27 | €16,797 | €9,591 | -€7,206 | -42.9% |
| Furniture and vehicles | 24 | €16,797 | €9,591 | -€7,206 | -42.9% |
| Financial fixed assets | 28 | €1,187 | €11,577 | +€10,390 | +875% |
| Current assets | 29/58 | €22,328 | €73,036 | +€50,708 | +227% |
| Stocks and contracts in progress | 3 | €3,450 | €4,700 | +€1,250 | +36.2% |
| Stocks | 30/36 | €3,450 | €4,700 | +€1,250 | +36.2% |
| Amounts receivable within one year | 40/41 | €126 | €59,813 | +€59,687 | +47,371% |
| Other amounts receivable | 41 | €126 | €59,813 | +€59,687 | +47,371% |
| Cash at bank and in hand | 54/58 | €18,752 | €8,523 | -€10,229 | -54.5% |
| Total equity and liabilities | 10/49 | €40,312 | €94,204 | +€53,892 | +134% |
| Equity | 10/15 | -€26,798 | -€10,800 | +€15,998 | +59.7% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Capital | 10 | €68,600 | €68,600 | = | 0.0% |
| Issued capital | 100 | €68,600 | €68,600 | = | 0.0% |
| Uncalled capital | 101 | - | €0 | = | |
| Reserves | 13 | €20,704 | €20,704 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,704 | €20,704 | = | 0.0% |
| Other | 1319 | €20,704 | €20,704 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,102 | -€100,104 | +€15,998 | +13.8% |
| Amounts payable | 17/49 | €67,110 | €105,004 | +€37,894 | +56.5% |
| Amounts payable within one year | 42/48 | €67,110 | €105,004 | +€37,894 | +56.5% |
| Trade debts | 44 | €6,348 | €33,803 | +€27,455 | +432% |
| Suppliers | 440/4 | €6,348 | €33,803 | +€27,455 | +432% |
| Taxes, remuneration and social security | 45 | €60,762 | €71,201 | +€10,439 | +17.2% |
| Taxes | 450/3 | €30,279 | €41,945 | +€11,666 | +38.5% |
| Remuneration and social security | 454/9 | €30,483 | €29,256 | -€1,227 | -4.0% |
| Remuneration, social security and pensions | 62 | €165,044 | €152,303 | -€12,741 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,423 | €5,303 | +€880 | +19.9% |
| Other operating charges | 640/8 | €5,200 | €3,336 | -€1,864 | -35.8% |
| Gross operating margin | 9900 | €195,901 | €190,094 | -€5,807 | -3.0% |
| Operating profit (loss) | 9901 | €21,234 | €29,152 | +€7,918 | +37.3% |
| Financial charges | 65/66B | €12,025 | €1,887 | -€10,138 | -84.3% |
| Recurring financial charges | 65 | €12,025 | €1,887 | -€10,138 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | €9,209 | €27,265 | +€18,056 | +196% |
| Income taxes | 67/77 | €4,926 | €11,267 | +€6,341 | +129% |
| Profit (loss) for the period | 9904 | €4,283 | €15,998 | +€11,715 | +274% |
| Profit (loss) for the period to be appropriated | 9905 | €4,283 | €15,998 | +€11,715 | +274% |
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 17 October 2026 via checked.be.