ALIDA ANDREAS: 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.
ALIDA ANDREAS
Largest movements
- Tangible fixed assets +€215,109
up €215,109 (+21.6%), from €997,871 to €1.2m
of which Furniture and vehicles: +€119,543
- Receivables within one year +€33,016
up €33,016 (+6272.0%), from €526 to €33,542
of which Trade receivables: +€32,822
- Debts after one year +€131,418
up €131,418 (+20.8%), from €632,781 to €764,198
- Reserves +€39,651
up €39,651 (+67.9%), from €58,414 to €98,065
of which Distributable reserves: +€39,651
- Current portion of long-term debt +€34,501
up €34,501 (+52.6%), from €65,618 to €100,119
- Trade debts +€21,670
up €21,670 (+1339.8%), from €1,617 to €23,288
- Tax, wage and social debts +€17,573
up €17,573 (+96.4%), from €18,237 to €35,809
- Gross operating margin +€102,332
up €102,332 (+82.2%), from €124,477 to €226,809
- Depreciation +€23,036
up €23,036 (+34.0%), from €67,664 to €90,699
- Other operating charges +€17,687
up €17,687 (+167.5%), from €10,560 to €28,248
- Taxes +€14,855
up €14,855 (+91.5%), from €16,237 to €31,091
- Financial charges +€14,043
up €14,043 (+70.1%), from €20,022 to €34,065
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 | €1,011,518 | €1,253,573 | +€242,055 | +23.9% |
| Fixed assets | 21/28 | €997,871 | €1,212,980 | +€215,109 | +21.6% |
| Tangible fixed assets | 22/27 | €997,871 | €1,212,980 | +€215,109 | +21.6% |
| Land and buildings | 22 | €914,539 | €1,014,710 | +€100,171 | +11.0% |
| Plant, machinery and equipment | 23 | €12,905 | €8,299 | -€4,605 | -35.7% |
| Furniture and vehicles | 24 | €70,428 | €189,971 | +€119,543 | +169.7% |
| Current assets | 29/58 | €13,646 | €40,593 | +€26,946 | +197.5% |
| Stocks and contracts in progress | 3 | €3,673 | - | -€3,673 | |
| Stocks | 30/36 | €3,673 | - | -€3,673 | |
| Amounts receivable within one year | 40/41 | €526 | €33,542 | +€33,016 | +6272.0% |
| Trade receivables | 40 | - | €32,822 | +€32,822 | |
| Other amounts receivable | 41 | €526 | €720 | +€194 | +36.8% |
| Cash at bank and in hand | 54/58 | €9,447 | €7,050 | -€2,396 | -25.4% |
| Total equity and liabilities | 10/49 | €1,011,518 | €1,253,573 | +€242,055 | +23.9% |
| Equity | 10/15 | €118,427 | €158,078 | +€39,651 | +33.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €58,414 | €98,065 | +€39,651 | +67.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,554 | €96,205 | +€39,651 | +70.1% |
| Profit (loss) carried forward | 14 | €47,513 | €47,513 | = | 0.0% |
| Amounts payable | 17/49 | €893,091 | €1,095,495 | +€202,404 | +22.7% |
| Amounts payable after more than one year | 17 | €632,781 | €764,198 | +€131,418 | +20.8% |
| Financial debts | 170/4 | €632,781 | €764,198 | +€131,418 | +20.8% |
| Amounts payable within one year | 42/48 | €260,310 | €331,297 | +€70,987 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €65,618 | €100,119 | +€34,501 | +52.6% |
| Trade debts | 44 | €1,617 | €23,288 | +€21,670 | +1339.8% |
| Suppliers | 440/4 | €1,617 | €23,288 | +€21,670 | +1339.8% |
| Taxes, remuneration and social security | 45 | €18,237 | €35,809 | +€17,573 | +96.4% |
| Taxes | 450/3 | €18,237 | €35,809 | +€17,573 | +96.4% |
| Other amounts payable | 47/48 | €174,838 | €172,081 | -€2,757 | -1.6% |
| Remuneration, social security and pensions | 62 | €2,394 | €3,056 | +€661 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,664 | €90,699 | +€23,036 | +34.0% |
| Other operating charges | 640/8 | €10,560 | €28,248 | +€17,687 | +167.5% |
| Gross operating margin | 9900 | €124,477 | €226,809 | +€102,332 | +82.2% |
| Operating profit (loss) | 9901 | €43,859 | €104,806 | +€60,948 | +139.0% |
| Financial income | 75/76B | €4,183 | €1 | -€4,182 | -100.0% |
| Recurring financial income | 75 | €51 | €1 | -€50 | -98.1% |
| Non-recurring financial income | 76B | €4,132 | - | -€4,132 | |
| Financial charges | 65/66B | €20,022 | €34,065 | +€14,043 | +70.1% |
| Recurring financial charges | 65 | €20,022 | €34,065 | +€14,043 | +70.1% |
| Profit (loss) for the period before taxes | 9903 | €28,020 | €70,743 | +€42,723 | +152.5% |
| Income taxes | 67/77 | €16,237 | €31,091 | +€14,855 | +91.5% |
| Profit (loss) for the period | 9904 | €11,783 | €39,651 | +€27,868 | +236.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,783 | €39,651 | +€27,868 | +236.5% |
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 11 October 2026 via checked.be.