Aligiu: 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.
Aligiu
Largest movements
- Current investments +€30,000
up €30,000 (+75.0%), from €40,000 to €70,000
- Tangible fixed assets -€6,442
down €6,442 (-29.1%), from €22,102 to €15,660
- Cash -€3,540
down €3,540 (-69.7%), from €5,079 to €1,539
mainly Current investments (-€30,000) and Other debts (-€8,190)
- Reserves +€26,583
up €26,583 (+76.8%), from €34,610 to €61,193
- Other debts -€8,190
down €8,190 (-37.5%), from €21,833 to €13,643
- Trade debts +€1,454
up €1,454 (+280.3%), from €519 to €1,973
- Gross operating margin -€4,088
down €4,088 (-8.1%), from €50,442 to €46,354
- Taxes -€1,214
down €1,214 (-8.4%), from €14,451 to €13,238
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 | €77,342 | €96,580 | +€19,237 | +24.9% |
| Fixed assets | 21/28 | €22,102 | €15,660 | -€6,442 | -29.1% |
| Tangible fixed assets | 22/27 | €22,102 | €15,660 | -€6,442 | -29.1% |
| Furniture and vehicles | 24 | €22,102 | €15,660 | -€6,442 | -29.1% |
| Current assets | 29/58 | €55,240 | €80,920 | +€25,679 | +46.5% |
| Amounts receivable within one year | 40/41 | €8,826 | €8,472 | -€355 | -4.0% |
| Trade receivables | 40 | €8,824 | €8,471 | -€353 | -4.0% |
| Other amounts receivable | 41 | €2 | €1 | -€2 | -68.9% |
| Current investments | 50/53 | €40,000 | €70,000 | +€30,000 | +75.0% |
| Cash at bank and in hand | 54/58 | €5,079 | €1,539 | -€3,540 | -69.7% |
| Deferred charges and accrued income | 490/1 | €1,335 | €909 | -€426 | -31.9% |
| Total equity and liabilities | 10/49 | €77,342 | €96,580 | +€19,237 | +24.9% |
| Equity | 10/15 | €35,610 | €62,193 | +€26,583 | +74.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,610 | €61,193 | +€26,583 | +76.8% |
| Distributable reserves | 133 | €34,610 | €61,193 | +€26,583 | +76.8% |
| Amounts payable | 17/49 | €41,733 | €34,387 | -€7,345 | -17.6% |
| Amounts payable within one year | 42/48 | €41,726 | €34,379 | -€7,347 | -17.6% |
| Trade debts | 44 | €519 | €1,973 | +€1,454 | +280.3% |
| Suppliers | 440/4 | €519 | €1,973 | +€1,454 | +280.3% |
| Taxes, remuneration and social security | 45 | €19,374 | €18,763 | -€612 | -3.2% |
| Taxes | 450/3 | €19,374 | €18,763 | -€612 | -3.2% |
| Other amounts payable | 47/48 | €21,833 | €13,643 | -€8,190 | -37.5% |
| Accrued charges and deferred income | 492/3 | €7 | €9 | +€2 | +24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,102 | €6,442 | +€340 | +5.6% |
| Other operating charges | 640/8 | €708 | €783 | +€75 | +10.6% |
| Gross operating margin | 9900 | €50,442 | €46,354 | -€4,088 | -8.1% |
| Operating profit (loss) | 9901 | €43,632 | €39,129 | -€4,502 | -10.3% |
| Financial income | 75/76B | €362 | €802 | +€440 | +121.6% |
| Recurring financial income | 75 | €362 | €802 | +€440 | +121.6% |
| Financial charges | 65/66B | €74 | €111 | +€37 | +49.9% |
| Recurring financial charges | 65 | €74 | €111 | +€37 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | €43,920 | €39,821 | -€4,099 | -9.3% |
| Income taxes | 67/77 | €14,451 | €13,238 | -€1,214 | -8.4% |
| Profit (loss) for the period | 9904 | €29,468 | €26,583 | -€2,886 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,468 | €26,583 | -€2,886 | -9.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.