ALIM: 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.
ALIM
Largest movements
- Tangible fixed assets -€406,631
down €406,631 (-24.5%), from €1.7m to €1.3m
- Current investments +€400,054
up €400,054, from €0 to €400,054
- Cash +€92,215
up €92,215 (+88.3%), from €104,493 to €196,708
mainly Investment in fixed assets (net) (+€338,932) and Net result for the year (+€232,748)
- Reserves +€232,807
up €232,807 (+138.1%), from €168,566 to €401,373
of which Tax-exempt reserves: +€232,807
- Other debts -€205,765
down €205,765 (-96.7%), from €212,786 to €7,021
- Provisions +€77,603
up €77,603 (+102.2%), from €75,905 to €153,508
- Debts after one year -€23,255
down €23,255 (-11.7%), from €199,191 to €175,936
- Financial income +€316,075
up €316,075 (+2431348.5%), from €13 to €316,088
of which Non-recurring financial income: +€316,000
- Gross operating margin -€32,678
down €32,678 (-24.2%), from €134,773 to €102,095
- Financial charges -€7,654
down €7,654 (-34.7%), from €22,056 to €14,402
- Depreciation -€7,500
down €7,500 (-10.0%), from €75,199 to €67,699
- Taxes -€5,311
down €5,311 (-33.3%), from €15,970 to €10,659
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 | €1,761,605 | €1,847,243 | +€85,638 | +4.9% |
| Fixed assets | 21/28 | €1,657,112 | €1,250,481 | -€406,631 | -24.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,657,112 | €1,250,481 | -€406,631 | -24.5% |
| Land and buildings | 22 | €1,657,112 | €1,250,481 | -€406,631 | -24.5% |
| Current assets | 29/58 | €104,493 | €596,762 | +€492,269 | +471.1% |
| Current investments | 50/53 | €0 | €400,054 | +€400,054 | |
| Cash at bank and in hand | 54/58 | €104,493 | €196,708 | +€92,215 | +88.3% |
| Total equity and liabilities | 10/49 | €1,761,605 | €1,847,243 | +€85,638 | +4.9% |
| Equity | 10/15 | €1,242,553 | €1,475,302 | +€232,749 | +18.7% |
| Contributions | 10/11 | €892,000 | €892,000 | = | 0.0% |
| Capital | 10 | €892,000 | €892,000 | = | 0.0% |
| Issued capital | 100 | €892,000 | €892,000 | = | 0.0% |
| Revaluation surpluses | 12 | €121,604 | €121,604 | -€0 | 0.0% |
| Reserves | 13 | €168,566 | €401,373 | +€232,807 | +138.1% |
| Non-distributable reserves | 130/1 | €41,057 | €41,057 | -€0 | 0.0% |
| Legal reserve | 130 | €41,057 | €41,057 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €127,509 | €360,316 | +€232,807 | +182.6% |
| Profit (loss) carried forward | 14 | €60,383 | €60,325 | -€58 | -0.1% |
| Provisions and deferred taxes | 16 | €75,905 | €153,508 | +€77,603 | +102.2% |
| Deferred taxes | 168 | €75,905 | €153,508 | +€77,603 | +102.2% |
| Amounts payable | 17/49 | €443,147 | €218,434 | -€224,713 | -50.7% |
| Amounts payable after more than one year | 17 | €199,191 | €175,936 | -€23,255 | -11.7% |
| Financial debts | 170/4 | €199,191 | €175,936 | -€23,255 | -11.7% |
| Amounts payable within one year | 42/48 | €242,364 | €38,856 | -€203,508 | -84.0% |
| Current portion of amounts payable after more than one year | 42 | €22,813 | €23,255 | +€442 | +1.9% |
| Trade debts | 44 | €1,917 | €723 | -€1,194 | -62.3% |
| Suppliers | 440/4 | €1,917 | €723 | -€1,194 | -62.3% |
| Taxes, remuneration and social security | 45 | €4,848 | €7,856 | +€3,008 | +62.1% |
| Taxes | 450/3 | €4,848 | €7,856 | +€3,008 | +62.1% |
| Other amounts payable | 47/48 | €212,786 | €7,021 | -€205,765 | -96.7% |
| Accrued charges and deferred income | 492/3 | €1,592 | €3,642 | +€2,050 | +128.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,199 | €67,699 | -€7,500 | -10.0% |
| Other operating charges | 640/8 | €15,803 | €15,073 | -€730 | -4.6% |
| Gross operating margin | 9900 | €134,773 | €102,095 | -€32,678 | -24.2% |
| Operating profit (loss) | 9901 | €43,771 | €19,323 | -€24,448 | -55.9% |
| Financial income | 75/76B | €13 | €316,088 | +€316,075 | +2431348.5% |
| Recurring financial income | 75 | €13 | €88 | +€75 | +579.3% |
| Non-recurring financial income | 76B | - | €316,000 | +€316,000 | |
| Financial charges | 65/66B | €22,056 | €14,402 | -€7,654 | -34.7% |
| Recurring financial charges | 65 | €22,056 | €14,402 | -€7,654 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €21,728 | €321,010 | +€299,282 | +1377.4% |
| Transfer from deferred taxes | 780 | €2,704 | €1,398 | -€1,306 | -48.3% |
| Transfer to deferred taxes | 680 | - | €79,000 | +€79,000 | |
| Income taxes | 67/77 | €15,970 | €10,659 | -€5,311 | -33.3% |
| Profit (loss) for the period | 9904 | €8,462 | €232,748 | +€224,286 | +2650.5% |
| Transfer from tax-exempt reserves | 789 | €8,113 | €4,193 | -€3,920 | -48.3% |
| Transfer to tax-exempt reserves | 689 | - | €237,000 | +€237,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,575 | -€58 | -€16,633 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.