ALICIA: 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.
ALICIA
Largest movements
- Cash +€6,581
up €6,581 (+5.1%), from €128,994 to €135,575
mainly Net result for the year (+€3,573) and Depreciation (+€2,722)
- Tangible fixed assets -€2,722
down €2,722 (-64.9%), from €4,191 to €1,469
of which Plant, machinery and equipment: -€2,565
- Reserves +€3,573
up €3,573 (+4.5%), from €78,653 to €82,226
- Gross operating margin -€12,379
down €12,379 (-61.9%), from €20,013 to €7,634
- Taxes -€3,571
down €3,571 (-62.8%), from €5,689 to €2,118
- Financial income +€1,227
up €1,227 (+528%), from €233 to €1,459
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 | €144,989 | €147,668 | +€2,678 | +1.8% |
| Fixed assets | 21/28 | €4,291 | €1,569 | -€2,722 | -63.4% |
| Tangible fixed assets | 22/27 | €4,191 | €1,469 | -€2,722 | -64.9% |
| Plant, machinery and equipment | 23 | €4,034 | €1,469 | -€2,565 | -63.6% |
| Furniture and vehicles | 24 | €157 | - | -€157 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €140,698 | €146,099 | +€5,400 | +3.8% |
| Stocks and contracts in progress | 3 | €289 | €385 | +€96 | +33.3% |
| Stocks | 30/36 | €289 | €385 | +€96 | +33.3% |
| Amounts receivable within one year | 40/41 | €10,011 | €9,191 | -€820 | -8.2% |
| Other amounts receivable | 41 | €10,011 | €9,191 | -€820 | -8.2% |
| Cash at bank and in hand | 54/58 | €128,994 | €135,575 | +€6,581 | +5.1% |
| Deferred charges and accrued income | 490/1 | €1,405 | €948 | -€457 | -32.6% |
| Total equity and liabilities | 10/49 | €144,989 | €147,668 | +€2,678 | +1.8% |
| Equity | 10/15 | €128,653 | €132,226 | +€3,573 | +2.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €78,653 | €82,226 | +€3,573 | +4.5% |
| Distributable reserves | 133 | €78,653 | €82,226 | +€3,573 | +4.5% |
| Amounts payable | 17/49 | €16,336 | €15,442 | -€895 | -5.5% |
| Amounts payable within one year | 42/48 | €16,336 | €15,442 | -€895 | -5.5% |
| Trade debts | 44 | €264 | €44 | -€220 | -83.4% |
| Suppliers | 440/4 | €264 | €44 | -€220 | -83.4% |
| Taxes, remuneration and social security | 45 | €3,586 | €2,162 | -€1,424 | -39.7% |
| Taxes | 450/3 | €3,586 | €2,162 | -€1,424 | -39.7% |
| Other amounts payable | 47/48 | €12,487 | €13,236 | +€750 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,742 | €2,722 | -€20 | -0.7% |
| Other operating charges | 640/8 | €449 | €638 | +€189 | +42.0% |
| Gross operating margin | 9900 | €20,013 | €7,634 | -€12,379 | -61.9% |
| Operating profit (loss) | 9901 | €16,822 | €4,274 | -€12,548 | -74.6% |
| Financial income | 75/76B | €233 | €1,459 | +€1,227 | +528% |
| Recurring financial income | 75 | €233 | €1,459 | +€1,227 | +528% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €17,015 | €5,691 | -€11,324 | -66.6% |
| Income taxes | 67/77 | €5,689 | €2,118 | -€3,571 | -62.8% |
| Profit (loss) for the period | 9904 | €11,326 | €3,573 | -€7,753 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,326 | €3,573 | -€7,753 | -68.5% |
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 22 October 2026 via checked.be.