ALIMA CONSULTING: 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.
ALIMA CONSULTING
Largest movements
- Cash -€93,712
down €93,712 (-51.3%), from €182,798 to €89,087
mainly Contributions, distributions and other (-€263,893) and Trade debts (-€1,700)
- Tangible fixed assets -€1,979
down €1,979 (-32.7%), from €6,060 to €4,082
- Deferred charges and accrued income -€1,945
no longer reported in 2025 (was €1,945)
- Reserves -€179,465
no longer reported in 2025 (was €179,465)
- Other debts +€72,703
new in 2025: €72,703
- Tax, wage and social debts +€9,855
up €9,855 (+162%), from €6,071 to €15,926
- Gross operating margin +€2,454
up €2,454 (+2.3%), from €107,686 to €110,140
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 | €192,894 | €94,258 | -€98,636 | -51.1% |
| Fixed assets | 21/28 | €6,060 | €4,082 | -€1,979 | -32.7% |
| Tangible fixed assets | 22/27 | €6,060 | €4,082 | -€1,979 | -32.7% |
| Furniture and vehicles | 24 | €6,060 | €4,082 | -€1,979 | -32.7% |
| Current assets | 29/58 | €186,834 | €90,176 | -€96,658 | -51.7% |
| Amounts receivable within one year | 40/41 | €2,091 | €1,090 | -€1,001 | -47.9% |
| Other amounts receivable | 41 | €2,091 | €1,090 | -€1,001 | -47.9% |
| Cash at bank and in hand | 54/58 | €182,798 | €89,087 | -€93,712 | -51.3% |
| Deferred charges and accrued income | 490/1 | €1,945 | - | -€1,945 | |
| Total equity and liabilities | 10/49 | €192,894 | €94,258 | -€98,636 | -51.1% |
| Equity | 10/15 | €184,465 | €5,000 | -€179,465 | -97.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €179,465 | - | -€179,465 | |
| Distributable reserves | 133 | €179,465 | - | -€179,465 | |
| Amounts payable | 17/49 | €8,429 | €89,258 | +€80,829 | +959% |
| Amounts payable within one year | 42/48 | €8,400 | €89,258 | +€80,857 | +963% |
| Trade debts | 44 | €2,329 | €630 | -€1,700 | -73.0% |
| Suppliers | 440/4 | €2,329 | €630 | -€1,700 | -73.0% |
| Taxes, remuneration and social security | 45 | €6,071 | €15,926 | +€9,855 | +162% |
| Taxes | 450/3 | €6,071 | €15,926 | +€9,855 | +162% |
| Other amounts payable | 47/48 | - | €72,703 | +€72,703 | |
| Accrued charges and deferred income | 492/3 | €29 | - | -€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,979 | €1,979 | = | 0.0% |
| Other operating charges | 640/8 | €241 | €126 | -€115 | -47.7% |
| Gross operating margin | 9900 | €107,686 | €110,140 | +€2,454 | +2.3% |
| Operating profit (loss) | 9901 | €105,466 | €108,035 | +€2,569 | +2.4% |
| Financial charges | 65/66B | €108 | €158 | +€50 | +46.7% |
| Recurring financial charges | 65 | €108 | €158 | +€50 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €105,358 | €107,877 | +€2,519 | +2.4% |
| Income taxes | 67/77 | €23,047 | €23,449 | +€403 | +1.7% |
| Profit (loss) for the period | 9904 | €82,312 | €84,428 | +€2,116 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,312 | €84,428 | +€2,116 | +2.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.