Aligenti: 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.
Aligenti
Largest movements
- Stocks and contracts +€11,909
up €11,909 (+48.0%), from €24,837 to €36,746
- Tangible fixed assets -€8,213
down €8,213 (-27.3%), from €30,065 to €21,852
of which Furniture and vehicles: -€23,873
- Receivables within one year +€4,408
up €4,408 (+73.1%), from €6,028 to €10,436
of which Trade receivables: +€4,119
- Cash -€3,783
down €3,783 (-17.3%), from €21,903 to €18,120
mainly Stocks and contracts (-€11,909) and Debts after one year (-€10,920)
- Intangible fixed assets -€1,164
down €1,164 (-18.4%), from €6,326 to €5,162
- Debts after one year -€10,920
down €10,920 (-24.3%), from €45,000 to €34,080
- Trade debts +€9,910
up €9,910 (+61.1%), from €16,220 to €26,130
- Current portion of long-term debt +€3,533
new in 2025: €3,533
- Tax, wage and social debts +€3,099
up €3,099 (+233%), from €1,331 to €4,430
- Profit (loss) carried forward -€2,718
down €2,718 (-7.6%), from -€35,566 to -€38,285
- Gross operating margin +€16,778
up €16,778, from -€376 to €16,402
- Staff costs +€10,644
new in 2025: €10,644
- Financial income +€804
up €804 (+87.2%), from €922 to €1,726
- Financial charges +€282
up €282 (+19.8%), from €1,428 to €1,710
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 | €89,159 | €92,316 | +€3,157 | +3.5% |
| Fixed assets | 21/28 | €36,391 | €27,014 | -€9,377 | -25.8% |
| Intangible fixed assets | 21 | €6,326 | €5,162 | -€1,164 | -18.4% |
| Tangible fixed assets | 22/27 | €30,065 | €21,852 | -€8,213 | -27.3% |
| Plant, machinery and equipment | 23 | €6,191 | €4,237 | -€1,955 | -31.6% |
| Furniture and vehicles | 24 | €23,873 | - | -€23,873 | |
| Leasing and similar rights | 25 | - | €17,615 | +€17,615 | |
| Current assets | 29/58 | €52,767 | €65,302 | +€12,535 | +23.8% |
| Stocks and contracts in progress | 3 | €24,837 | €36,746 | +€11,909 | +48.0% |
| Stocks | 30/36 | €24,837 | €36,746 | +€11,909 | +48.0% |
| Amounts receivable within one year | 40/41 | €6,028 | €10,436 | +€4,408 | +73.1% |
| Trade receivables | 40 | €6,028 | €10,146 | +€4,119 | +68.3% |
| Other amounts receivable | 41 | - | €290 | +€290 | |
| Cash at bank and in hand | 54/58 | €21,903 | €18,120 | -€3,783 | -17.3% |
| Total equity and liabilities | 10/49 | €89,159 | €92,316 | +€3,157 | +3.5% |
| Equity | 10/15 | €24,434 | €21,715 | -€2,718 | -11.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,566 | -€38,285 | -€2,718 | -7.6% |
| Amounts payable | 17/49 | €64,725 | €70,601 | +€5,876 | +9.1% |
| Amounts payable after more than one year | 17 | €45,000 | €34,080 | -€10,920 | -24.3% |
| Financial debts | 170/4 | €45,000 | €34,080 | -€10,920 | -24.3% |
| Amounts payable within one year | 42/48 | €19,725 | €36,520 | +€16,795 | +85.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,533 | +€3,533 | |
| Trade debts | 44 | €16,220 | €26,130 | +€9,910 | +61.1% |
| Suppliers | 440/4 | €16,220 | €26,130 | +€9,910 | +61.1% |
| Advances received on contracts in progress | 46 | €166 | - | -€166 | |
| Taxes, remuneration and social security | 45 | €1,331 | €4,430 | +€3,099 | +233% |
| Taxes | 450/3 | €1,331 | €4,430 | +€3,099 | +233% |
| Other amounts payable | 47/48 | €2,007 | €2,427 | +€420 | +20.9% |
| Remuneration, social security and pensions | 62 | - | €10,644 | +€10,644 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,314 | €4,267 | -€48 | -1.1% |
| Other operating charges | 640/8 | €936 | €1,013 | +€77 | +8.3% |
| Non-recurring operating charges | 66A | €2,185 | €3,212 | +€1,027 | +47.0% |
| Gross operating margin | 9900 | -€376 | €16,402 | +€16,778 | |
| Operating profit (loss) | 9901 | -€7,812 | -€2,735 | +€5,077 | +65.0% |
| Financial income | 75/76B | €922 | €1,726 | +€804 | +87.2% |
| Recurring financial income | 75 | €922 | €1,726 | +€804 | +87.2% |
| Financial charges | 65/66B | €1,428 | €1,710 | +€282 | +19.8% |
| Recurring financial charges | 65 | €1,428 | €1,710 | +€282 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,317 | -€2,718 | +€5,599 | +67.3% |
| Income taxes | 67/77 | €155 | - | -€155 | |
| Profit (loss) for the period | 9904 | -€8,472 | -€2,718 | +€5,753 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,472 | -€2,718 | +€5,753 | +67.9% |
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 18 October 2026 via checked.be.