ALIGNO Management: 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.
ALIGNO Management
Largest movements
- Financial fixed assets +€90,250
up €90,250 (+293.5%), from €30,750 to €121,000
- Current investments -€85,000
down €85,000 (-100.0%), from €85,000 to €0
- Receivables within one year -€36,905
down €36,905 (-52.2%), from €70,748 to €33,843
of which Trade receivables: -€30,048
- Cash +€23,202
up €23,202 (+123.1%), from €18,855 to €42,057
mainly Current investments (+€85,000) and Receivables within one year (+€36,905)
- Tangible fixed assets -€6,495
down €6,495 (-2.8%), from €229,660 to €223,165
of which Land and buildings: -€4,788
- Other debts +€20,159
up €20,159 (+22.4%), from €90,104 to €110,263
- Trade debts -€19,947
down €19,947 (-98.3%), from €20,295 to €348
- Tax, wage and social debts -€8,431
down €8,431 (-68.9%), from €12,228 to €3,797
- Reserves -€7,102
down €7,102 (-3.0%), from €239,541 to €232,439
- Gross operating margin -€30,732
down €30,732 (-53.5%), from €57,401 to €26,669
- Taxes -€7,025
down €7,025 (-58.3%), from €12,042 to €5,017
- Depreciation -€1,880
down €1,880 (-22.4%), from €8,375 to €6,495
- Financial income +€1,528
up €1,528, from €0 to €1,528
- Other operating charges +€1,163
up €1,163 (+94.8%), from €1,226 to €2,389
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 | €435,202 | €420,271 | -€14,931 | -3.4% |
| Fixed assets | 21/28 | €260,410 | €344,165 | +€83,755 | +32.2% |
| Tangible fixed assets | 22/27 | €229,660 | €223,165 | -€6,495 | -2.8% |
| Land and buildings | 22 | €223,774 | €218,986 | -€4,788 | -2.1% |
| Plant, machinery and equipment | 23 | €1,907 | €914 | -€993 | -52.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €3,979 | €3,265 | -€714 | -18.0% |
| Financial fixed assets | 28 | €30,750 | €121,000 | +€90,250 | +293.5% |
| Current assets | 29/58 | €174,792 | €76,106 | -€98,686 | -56.5% |
| Amounts receivable within one year | 40/41 | €70,748 | €33,843 | -€36,905 | -52.2% |
| Trade receivables | 40 | €55,048 | €25,000 | -€30,048 | -54.6% |
| Other amounts receivable | 41 | €15,700 | €8,843 | -€6,857 | -43.7% |
| Current investments | 50/53 | €85,000 | €0 | -€85,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,855 | €42,057 | +€23,202 | +123.1% |
| Deferred charges and accrued income | 490/1 | €189 | €205 | +€17 | +8.8% |
| Total equity and liabilities | 10/49 | €435,202 | €420,271 | -€14,931 | -3.4% |
| Equity | 10/15 | €312,575 | €305,473 | -€7,102 | -2.3% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €239,541 | €232,439 | -€7,102 | -3.0% |
| Distributable reserves | 133 | €239,541 | €232,439 | -€7,102 | -3.0% |
| Profit (loss) carried forward | 14 | €70,634 | €70,634 | = | 0.0% |
| Amounts payable | 17/49 | €122,627 | €114,798 | -€7,830 | -6.4% |
| Amounts payable within one year | 42/48 | €122,627 | €114,408 | -€8,220 | -6.7% |
| Trade debts | 44 | €20,295 | €348 | -€19,947 | -98.3% |
| Suppliers | 440/4 | €20,295 | €348 | -€19,947 | -98.3% |
| Taxes, remuneration and social security | 45 | €12,228 | €3,797 | -€8,431 | -68.9% |
| Taxes | 450/3 | €12,228 | €3,797 | -€8,431 | -68.9% |
| Other amounts payable | 47/48 | €90,104 | €110,263 | +€20,159 | +22.4% |
| Accrued charges and deferred income | 492/3 | - | €390 | +€390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,375 | €6,495 | -€1,880 | -22.4% |
| Other operating charges | 640/8 | €1,226 | €2,389 | +€1,163 | +94.8% |
| Gross operating margin | 9900 | €57,401 | €26,669 | -€30,732 | -53.5% |
| Operating profit (loss) | 9901 | €47,799 | €17,785 | -€30,014 | -62.8% |
| Financial income | 75/76B | €0 | €1,528 | +€1,528 | |
| Recurring financial income | 75 | €0 | €1,528 | +€1,528 | |
| Financial charges | 65/66B | €4,886 | €3,895 | -€991 | -20.3% |
| Recurring financial charges | 65 | €4,886 | €3,895 | -€991 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €42,913 | €15,418 | -€27,495 | -64.1% |
| Income taxes | 67/77 | €12,042 | €5,017 | -€7,025 | -58.3% |
| Profit (loss) for the period | 9904 | €30,871 | €10,400 | -€20,470 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,871 | €10,400 | -€20,470 | -66.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.