ALILOU: 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.
ALILOU
Largest movements
- Cash -€26,648
down €26,648 (-30.5%), from €87,441 to €60,793
mainly Investment in fixed assets (net) (-€41,943) and Other debts (-€19,722)
- Tangible fixed assets +€22,005
up €22,005 (+1.8%), from €1.2m to €1.3m
of which Assets under construction and advance payments: +€41,943
- Trade debts +€28,136
up €28,136 (+4019.4%), from €700 to €28,836
- Other debts -€19,722
down €19,722 (-100.0%), from €19,722 to €0
- Gross operating margin -€15,542
down €15,542 (-43.9%), from €35,423 to €19,881
- Other operating charges +€4,745
up €4,745 (+459.3%), from €1,033 to €5,778
- Taxes -€2,896
down €2,896 (-100.0%), from €2,896 to €0
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 | €1,341,035 | €1,343,704 | +€2,669 | +0.2% |
| Fixed assets | 21/28 | €1,248,194 | €1,270,199 | +€22,005 | +1.8% |
| Tangible fixed assets | 22/27 | €1,248,194 | €1,270,199 | +€22,005 | +1.8% |
| Land and buildings | 22 | €1,248,194 | €1,228,256 | -€19,938 | -1.6% |
| Assets under construction and advance payments | 27 | - | €41,943 | +€41,943 | |
| Current assets | 29/58 | €92,840 | €73,505 | -€19,336 | -20.8% |
| Amounts receivable within one year | 40/41 | €4,651 | €11,942 | +€7,291 | +156.8% |
| Trade receivables | 40 | €4,651 | €0 | -€4,651 | -100.0% |
| Other amounts receivable | 41 | - | €11,942 | +€11,942 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €87,441 | €60,793 | -€26,648 | -30.5% |
| Deferred charges and accrued income | 490/1 | €748 | €769 | +€21 | +2.8% |
| Total equity and liabilities | 10/49 | €1,341,035 | €1,343,704 | +€2,669 | +0.2% |
| Equity | 10/15 | €1,317,806 | €1,312,062 | -€5,745 | -0.4% |
| Contributions | 10/11 | €1,298,500 | €1,298,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,306 | €13,562 | -€5,745 | -29.8% |
| Amounts payable | 17/49 | €23,228 | €31,642 | +€8,414 | +36.2% |
| Amounts payable within one year | 42/48 | €23,228 | €31,642 | +€8,414 | +36.2% |
| Trade debts | 44 | €700 | €28,836 | +€28,136 | +4019.4% |
| Suppliers | 440/4 | €700 | €28,836 | +€28,136 | +4019.4% |
| Taxes, remuneration and social security | 45 | €2,807 | €2,807 | = | 0.0% |
| Taxes | 450/3 | €2,807 | €2,807 | = | 0.0% |
| Other amounts payable | 47/48 | €19,722 | €0 | -€19,722 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,938 | €19,938 | = | 0.0% |
| Other operating charges | 640/8 | €1,033 | €5,778 | +€4,745 | +459.3% |
| Gross operating margin | 9900 | €35,423 | €19,881 | -€15,542 | -43.9% |
| Operating profit (loss) | 9901 | €14,452 | -€5,835 | -€20,286 | |
| Financial income | 75/76B | €80 | €195 | +€115 | +143.3% |
| Recurring financial income | 75 | €80 | €195 | +€115 | +143.3% |
| Financial charges | 65/66B | €51 | €104 | +€53 | +104.1% |
| Recurring financial charges | 65 | €51 | €104 | +€53 | +104.1% |
| Profit (loss) for the period before taxes | 9903 | €14,480 | -€5,745 | -€20,225 | |
| Income taxes | 67/77 | €2,896 | €0 | -€2,896 | -100.0% |
| Profit (loss) for the period | 9904 | €11,584 | -€5,745 | -€17,329 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,584 | -€5,745 | -€17,329 |
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 9 October 2026 via checked.be.