AliFar: 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.
AliFar
Largest movements
- Cash +€31,809
up €31,809 (+88.1%), from €36,096 to €67,905
mainly Net result for the year (+€145,076) and Depreciation (+€102,751)
- Receivables within one year -€30,374
down €30,374 (-9.3%), from €326,455 to €296,081
of which Trade receivables: -€36,925
- Stocks and contracts +€23,130
up €23,130 (+5.5%), from €423,054 to €446,184
- Intangible fixed assets +€23,102
up €23,102, from €0 to €23,102
- Tangible fixed assets -€22,588
down €22,588 (-2.0%), from €1.1m to €1.1m
of which Land and buildings: -€39,096
- Short-term financial debts -€109,132
down €109,132 (-85.6%), from €127,528 to €18,396
- Trade debts -€94,196
down €94,196 (-20.8%), from €451,819 to €357,623
- Debts after one year +€63,755
up €63,755 (+7.3%), from €870,404 to €934,159
- Reserves +€60,076
up €60,076 (+22.0%), from €272,859 to €332,935
of which Distributable reserves: +€60,076
- Other debts +€60,000
up €60,000 (+209.6%), from €28,630 to €88,630
- Gross operating margin +€162,716
up €162,716 (+35.8%), from €454,433 to €617,149
- Taxes +€46,188
up €46,188 (+3004.1%), from €1,538 to €47,726
- Staff costs +€17,277
up €17,277 (+7.3%), from €237,558 to €254,835
- Other operating charges -€8,934
down €8,934 (-37.9%), from €23,596 to €14,662
- Depreciation +€8,660
up €8,660 (+9.2%), from €94,091 to €102,751
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 | €1,919,639 | €1,946,038 | +€26,399 | +1.4% |
| Fixed assets | 21/28 | €1,122,245 | €1,122,759 | +€515 | 0.0% |
| Intangible fixed assets | 21 | €0 | €23,102 | +€23,102 | |
| Tangible fixed assets | 22/27 | €1,114,734 | €1,092,146 | -€22,588 | -2.0% |
| Land and buildings | 22 | €959,914 | €920,818 | -€39,096 | -4.1% |
| Plant, machinery and equipment | 23 | €50,783 | €76,413 | +€25,630 | +50.5% |
| Furniture and vehicles | 24 | €104,036 | €94,915 | -€9,121 | -8.8% |
| Financial fixed assets | 28 | €7,511 | €7,511 | = | 0.0% |
| Current assets | 29/58 | €797,394 | €823,278 | +€25,885 | +3.2% |
| Stocks and contracts in progress | 3 | €423,054 | €446,184 | +€23,130 | +5.5% |
| Stocks | 30/36 | €423,054 | €446,184 | +€23,130 | +5.5% |
| Amounts receivable within one year | 40/41 | €326,455 | €296,081 | -€30,374 | -9.3% |
| Trade receivables | 40 | €289,287 | €252,362 | -€36,925 | -12.8% |
| Other amounts receivable | 41 | €37,168 | €43,719 | +€6,551 | +17.6% |
| Cash at bank and in hand | 54/58 | €36,096 | €67,905 | +€31,809 | +88.1% |
| Deferred charges and accrued income | 490/1 | €11,789 | €13,109 | +€1,320 | +11.2% |
| Total equity and liabilities | 10/49 | €1,919,639 | €1,946,038 | +€26,399 | +1.4% |
| Equity | 10/15 | €336,742 | €406,180 | +€69,438 | +20.6% |
| 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 | €272,859 | €332,935 | +€60,076 | +22.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,636 | €9,636 | = | 0.0% |
| Distributable reserves | 133 | €257,023 | €317,099 | +€60,076 | +23.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €1,884 | €11,246 | +€9,362 | +496.9% |
| Amounts payable | 17/49 | €1,582,896 | €1,539,858 | -€43,039 | -2.7% |
| Amounts payable after more than one year | 17 | €870,404 | €934,159 | +€63,755 | +7.3% |
| Financial debts | 170/4 | €870,404 | €934,159 | +€63,755 | +7.3% |
| Amounts payable within one year | 42/48 | €712,001 | €604,999 | -€107,002 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €65,634 | €96,000 | +€30,366 | +46.3% |
| Financial debts | 43 | €127,528 | €18,396 | -€109,132 | -85.6% |
| Credit institutions | 430/8 | €127,528 | €18,396 | -€109,132 | -85.6% |
| Trade debts | 44 | €451,819 | €357,623 | -€94,196 | -20.8% |
| Suppliers | 440/4 | €451,819 | €357,623 | -€94,196 | -20.8% |
| Taxes, remuneration and social security | 45 | €38,389 | €44,350 | +€5,961 | +15.5% |
| Taxes | 450/3 | €9,283 | €13,713 | +€4,430 | +47.7% |
| Remuneration and social security | 454/9 | €29,106 | €30,636 | +€1,530 | +5.3% |
| Other amounts payable | 47/48 | €28,630 | €88,630 | +€60,000 | +209.6% |
| Accrued charges and deferred income | 492/3 | €492 | €700 | +€208 | +42.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €237,558 | €254,835 | +€17,277 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,091 | €102,751 | +€8,660 | +9.2% |
| Other operating charges | 640/8 | €23,596 | €14,662 | -€8,934 | -37.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €454,433 | €617,149 | +€162,716 | +35.8% |
| Operating profit (loss) | 9901 | €99,187 | €244,900 | +€145,713 | +146.9% |
| Financial income | 75/76B | €839 | €4,596 | +€3,757 | +447.8% |
| Recurring financial income | 75 | €839 | €4,596 | +€3,757 | +447.8% |
| Financial charges | 65/66B | €56,337 | €56,694 | +€356 | +0.6% |
| Recurring financial charges | 65 | €56,337 | €56,694 | +€356 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €43,689 | €192,802 | +€149,113 | +341.3% |
| Income taxes | 67/77 | €1,538 | €47,726 | +€46,188 | +3004.1% |
| Profit (loss) for the period | 9904 | €42,151 | €145,076 | +€102,925 | +244.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,151 | €145,076 | +€102,925 | +244.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.