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 -€118,939
down €118,939 (-93.8%), from €126,865 to €7,926
mainly Other debts (-€174,705) and Debts after one year (-€78,078)
- Tangible fixed assets -€108,070
down €108,070 (-3.2%), from €3.4m to €3.3m
- Other debts -€174,705
down €174,705 (-9.3%), from €1.9m to €1.7m
- Debts after one year -€78,078
down €78,078 (-6.4%), from €1.2m to €1.1m
- Profit (loss) carried forward +€61,777
up €61,777 (+4.1%), from €1.5m to €1.6m
- Taxes -€78,358
no longer reported in 2025 (was €78,358)
- Gross operating margin -€60,157
down €60,157 (-22.8%), from €263,418 to €203,261
- Financial charges -€5,930
down €5,930 (-14.3%), from €41,550 to €35,620
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 | €4,766,962 | €4,539,674 | -€227,288 | -4.8% |
| Fixed assets | 21/28 | €4,625,857 | €4,517,787 | -€108,070 | -2.3% |
| Tangible fixed assets | 22/27 | €3,375,857 | €3,267,787 | -€108,070 | -3.2% |
| Land and buildings | 22 | €3,375,857 | €3,267,787 | -€108,070 | -3.2% |
| Financial fixed assets | 28 | €1,250,000 | €1,250,000 | = | 0.0% |
| Current assets | 29/58 | €141,105 | €21,887 | -€119,218 | -84.5% |
| Amounts receivable within one year | 40/41 | €14,240 | €13,961 | -€279 | -2.0% |
| Other amounts receivable | 41 | €14,240 | €13,961 | -€279 | -2.0% |
| Cash at bank and in hand | 54/58 | €126,865 | €7,926 | -€118,939 | -93.8% |
| Total equity and liabilities | 10/49 | €4,766,962 | €4,539,674 | -€227,288 | -4.8% |
| Equity | 10/15 | €1,566,667 | €1,628,444 | +€61,777 | +3.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,498,467 | €1,560,244 | +€61,777 | +4.1% |
| Amounts payable | 17/49 | €3,200,295 | €2,911,230 | -€289,065 | -9.0% |
| Amounts payable after more than one year | 17 | €1,212,068 | €1,133,990 | -€78,078 | -6.4% |
| Financial debts | 170/4 | €1,212,068 | €1,133,990 | -€78,078 | -6.4% |
| Amounts payable within one year | 42/48 | €1,988,227 | €1,777,240 | -€210,987 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €114,564 | €79,219 | -€35,345 | -30.9% |
| Trade debts | 44 | €996 | - | -€996 | |
| Suppliers | 440/4 | €996 | - | -€996 | |
| Taxes, remuneration and social security | 45 | - | €59 | +€59 | |
| Taxes | 450/3 | - | €59 | +€59 | |
| Other amounts payable | 47/48 | €1,872,667 | €1,697,962 | -€174,705 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,954 | €96,954 | = | 0.0% |
| Other operating charges | 640/8 | €1,857 | €1,318 | -€539 | -29.0% |
| Non-recurring operating charges | 66A | - | €7,592 | +€7,592 | |
| Gross operating margin | 9900 | €263,418 | €203,261 | -€60,157 | -22.8% |
| Operating profit (loss) | 9901 | €164,607 | €97,397 | -€67,210 | -40.8% |
| Financial income | 75/76B | €54 | - | -€54 | |
| Recurring financial income | 75 | €54 | - | -€54 | |
| Financial charges | 65/66B | €41,550 | €35,620 | -€5,930 | -14.3% |
| Recurring financial charges | 65 | €41,550 | €35,620 | -€5,930 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €123,111 | €61,777 | -€61,334 | -49.8% |
| Income taxes | 67/77 | €78,358 | - | -€78,358 | |
| Profit (loss) for the period | 9904 | €44,753 | €61,777 | +€17,024 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,753 | €61,777 | +€17,024 | +38.0% |
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 13 October 2026 via checked.be.