ALIKA: 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.
ALIKA
Largest movements
- Cash +€199,976
up €199,976 (+337.7%), from €59,211 to €259,187
mainly Receivables within one year (+€193,723) and Net result for the year (+€58,514)
- Receivables within one year -€193,723
down €193,723 (-66.6%), from €291,089 to €97,366
- Tangible fixed assets -€35,683
down €35,683 (-2.6%), from €1.4m to €1.3m
of which Land and buildings: -€28,698
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€11,613
down €11,613 (-66.4%), from €17,479 to €5,867
- Gross operating margin -€7,646
down €7,646 (-5.2%), from €146,775 to €139,128
- Taxes -€5,265
down €5,265 (-16.7%), from €31,495 to €26,230
- Depreciation -€2,162
down €2,162 (-5.7%), from €37,845 to €35,683
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 | €1,718,156 | €1,688,743 | -€29,413 | -1.7% |
| Fixed assets | 21/28 | €1,367,267 | €1,331,584 | -€35,683 | -2.6% |
| Tangible fixed assets | 22/27 | €1,367,267 | €1,331,584 | -€35,683 | -2.6% |
| Land and buildings | 22 | €1,308,119 | €1,279,421 | -€28,698 | -2.2% |
| Plant, machinery and equipment | 23 | €59,148 | €52,163 | -€6,985 | -11.8% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €350,889 | €357,159 | +€6,270 | +1.8% |
| Amounts receivable within one year | 40/41 | €291,089 | €97,366 | -€193,723 | -66.6% |
| Other amounts receivable | 41 | €291,089 | €97,366 | -€193,723 | -66.6% |
| Current investments | 50/53 | €9 | €9 | -€0 | -3.0% |
| Cash at bank and in hand | 54/58 | €59,211 | €259,187 | +€199,976 | +337.7% |
| Deferred charges and accrued income | 490/1 | €580 | €597 | +€17 | +2.9% |
| Total equity and liabilities | 10/49 | €1,718,156 | €1,688,743 | -€29,413 | -1.7% |
| Equity | 10/15 | €1,469,075 | €1,457,589 | -€11,486 | -0.8% |
| Contributions | 10/11 | €1,223,600 | €1,223,600 | = | 0.0% |
| Capital | 10 | €1,223,600 | €1,223,600 | = | 0.0% |
| Issued capital | 100 | €1,223,600 | €1,223,600 | = | 0.0% |
| Reserves | 13 | €243,684 | €231,645 | -€12,039 | -4.9% |
| Non-distributable reserves | 130/1 | €84,662 | €84,662 | = | 0.0% |
| Legal reserve | 130 | €84,662 | €84,662 | = | 0.0% |
| Tax-exempt reserves | 132 | €123,668 | €111,629 | -€12,039 | -9.7% |
| Distributable reserves | 133 | €35,354 | €35,354 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,791 | €2,344 | +€553 | +30.9% |
| Provisions and deferred taxes | 16 | €83,629 | €78,158 | -€5,471 | -6.5% |
| Deferred taxes | 168 | €83,629 | €78,158 | -€5,471 | -6.5% |
| Amounts payable | 17/49 | €165,452 | €152,996 | -€12,456 | -7.5% |
| Amounts payable after more than one year | 17 | €16,054 | €3,258 | -€12,796 | -79.7% |
| Financial debts | 170/4 | €16,054 | €3,258 | -€12,796 | -79.7% |
| Amounts payable within one year | 42/48 | €149,398 | €143,738 | -€5,660 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €12,775 | €12,896 | +€120 | +0.9% |
| Trade debts | 44 | €90 | €2,390 | +€2,300 | +2541.9% |
| Suppliers | 440/4 | €90 | €2,390 | +€2,300 | +2541.9% |
| Advances received on contracts in progress | 46 | €626 | €626 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €77,782 | €78,726 | +€944 | +1.2% |
| Taxes | 450/3 | €77,782 | €78,726 | +€944 | +1.2% |
| Other amounts payable | 47/48 | €58,124 | €49,100 | -€9,024 | -15.5% |
| Accrued charges and deferred income | 492/3 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,845 | €35,683 | -€2,162 | -5.7% |
| Other operating charges | 640/8 | €28,172 | €29,369 | +€1,197 | +4.2% |
| Gross operating margin | 9900 | €146,775 | €139,128 | -€7,646 | -5.2% |
| Operating profit (loss) | 9901 | €80,758 | €74,076 | -€6,681 | -8.3% |
| Financial income | 75/76B | €17,479 | €5,867 | -€11,613 | -66.4% |
| Recurring financial income | 75 | €17,479 | €5,867 | -€11,613 | -66.4% |
| Financial charges | 65/66B | €937 | €670 | -€268 | -28.6% |
| Recurring financial charges | 65 | €937 | €670 | -€268 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €97,300 | €79,273 | -€18,027 | -18.5% |
| Transfer from deferred taxes | 780 | €5,471 | €5,471 | = | 0.0% |
| Income taxes | 67/77 | €31,495 | €26,230 | -€5,265 | -16.7% |
| Profit (loss) for the period | 9904 | €71,276 | €58,514 | -€12,762 | -17.9% |
| Transfer from tax-exempt reserves | 789 | €12,039 | €12,039 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,315 | €70,553 | -€12,762 | -15.3% |
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 7 October 2026 via checked.be.