ALIGNA: 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.
ALIGNA
Largest movements
- Receivables within one year -€42,064
down €42,064 (-37.5%), from €112,144 to €70,079
of which Other amounts receivable: -€26,178
- Cash -€4,403
down €4,403 (-3.6%), from €123,127 to €118,724
mainly Contributions, distributions and other (-€52,288) and Tax, wage and social debts (-€5,612)
- Reserves -€40,593
down €40,593 (-18.7%), from €216,627 to €176,034
of which Distributable reserves: -€40,593
- Tax, wage and social debts -€5,612
down €5,612 (-48.0%), from €11,681 to €6,069
- Staff costs -€5,524
down €5,524 (-81.2%), from €6,803 to €1,279
- Gross operating margin +€5,293
up €5,293 (+27.6%), from €19,203 to €24,495
- Taxes +€3,659
up €3,659 (+75.6%), from €4,841 to €8,500
- Depreciation -€1,293
down €1,293 (-34.3%), from €3,774 to €2,481
- Other operating charges -€718
down €718 (-40.0%), from €1,798 to €1,079
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 | €243,339 | €195,377 | -€47,963 | -19.7% |
| Fixed assets | 21/28 | €4,976 | €3,144 | -€1,833 | -36.8% |
| Tangible fixed assets | 22/27 | €4,976 | €3,144 | -€1,833 | -36.8% |
| Plant, machinery and equipment | 23 | €2,093 | €500 | -€1,593 | -76.1% |
| Furniture and vehicles | 24 | €190 | €0 | -€190 | -100% |
| Other tangible fixed assets | 26 | €2,693 | €2,644 | -€49 | -1.8% |
| Current assets | 29/58 | €238,363 | €192,233 | -€46,130 | -19.4% |
| Amounts receivable within one year | 40/41 | €112,144 | €70,079 | -€42,064 | -37.5% |
| Trade receivables | 40 | €69,130 | €53,243 | -€15,886 | -23.0% |
| Other amounts receivable | 41 | €43,014 | €16,836 | -€26,178 | -60.9% |
| Cash at bank and in hand | 54/58 | €123,127 | €118,724 | -€4,403 | -3.6% |
| Deferred charges and accrued income | 490/1 | €3,092 | €3,430 | +€338 | +10.9% |
| Total equity and liabilities | 10/49 | €243,339 | €195,377 | -€47,963 | -19.7% |
| Equity | 10/15 | €229,127 | €188,534 | -€40,593 | -17.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €216,627 | €176,034 | -€40,593 | -18.7% |
| 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 | €214,767 | €174,174 | -€40,593 | -18.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,213 | €6,843 | -€7,370 | -51.9% |
| Amounts payable within one year | 42/48 | €14,213 | €6,843 | -€7,370 | -51.9% |
| Trade debts | 44 | €2,532 | €774 | -€1,757 | -69.4% |
| Suppliers | 440/4 | €2,532 | €774 | -€1,757 | -69.4% |
| Taxes, remuneration and social security | 45 | €11,681 | €6,069 | -€5,612 | -48.0% |
| Taxes | 450/3 | €11,681 | €6,069 | -€5,612 | -48.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €6,803 | €1,279 | -€5,524 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,774 | €2,481 | -€1,293 | -34.3% |
| Other operating charges | 640/8 | €1,798 | €1,079 | -€718 | -40.0% |
| Gross operating margin | 9900 | €19,203 | €24,495 | +€5,293 | +27.6% |
| Operating profit (loss) | 9901 | €6,828 | €19,656 | +€12,828 | +188% |
| Financial income | 75/76B | €146 | €723 | +€576 | +394% |
| Recurring financial income | 75 | €146 | €723 | +€576 | +394% |
| Financial charges | 65/66B | €96 | €184 | +€89 | +92.7% |
| Recurring financial charges | 65 | €96 | €184 | +€89 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | €6,879 | €20,195 | +€13,316 | +194% |
| Income taxes | 67/77 | €4,841 | €8,500 | +€3,659 | +75.6% |
| Profit (loss) for the period | 9904 | €2,038 | €11,695 | +€9,657 | +474% |
| Profit (loss) for the period to be appropriated | 9905 | €2,038 | €11,695 | +€9,657 | +474% |
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 16 October 2026 via checked.be.