ALIMANDOR: 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.
ALIMANDOR
Largest movements
- Cash +€9,212
up €9,212 (+108%), from €8,508 to €17,720
mainly Other debts (+€6,000) and Depreciation (+€4,171)
- Tangible fixed assets -€4,171
down €4,171 (-7.9%), from €53,013 to €48,842
of which Furniture and vehicles: -€3,330
- Deferred charges and accrued income -€1,199
down €1,199 (-34.4%), from €3,486 to €2,287
- Other debts +€6,000
new in 2025: €6,000
- Profit (loss) carried forward -€2,032
down €2,032 (-1.9%), from -€105,145 to -€107,177
- Gross operating margin +€10,077
up €10,077, from -€5,695 to €4,382
- Depreciation -€573
down €573 (-12.1%), from €4,744 to €4,171
- Financial income -€259
down €259 (-36.7%), from €706 to €447
- Taxes +€160
new in 2025: €160
- Other operating charges -€120
down €120 (-4.7%), from €2,527 to €2,407
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 | €115,916 | €119,795 | +€3,879 | +3.3% |
| Fixed assets | 21/28 | €53,013 | €48,842 | -€4,171 | -7.9% |
| Tangible fixed assets | 22/27 | €53,013 | €48,842 | -€4,171 | -7.9% |
| Land and buildings | 22 | €39,617 | €39,337 | -€280 | -0.7% |
| Plant, machinery and equipment | 23 | €2,161 | €1,600 | -€561 | -26.0% |
| Furniture and vehicles | 24 | €11,235 | €7,905 | -€3,330 | -29.6% |
| Current assets | 29/58 | €62,903 | €70,953 | +€8,050 | +12.8% |
| Amounts receivable within one year | 40/41 | €372 | €114 | -€258 | -69.4% |
| Other amounts receivable | 41 | €372 | €114 | -€258 | -69.4% |
| Current investments | 50/53 | €50,537 | €50,832 | +€295 | +0.6% |
| Cash at bank and in hand | 54/58 | €8,508 | €17,720 | +€9,212 | +108% |
| Deferred charges and accrued income | 490/1 | €3,486 | €2,287 | -€1,199 | -34.4% |
| Total equity and liabilities | 10/49 | €115,916 | €119,795 | +€3,879 | +3.3% |
| Equity | 10/15 | €114,250 | €112,218 | -€2,032 | -1.8% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €95,448 | €95,448 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,176 | €7,176 | = | 0.0% |
| Legal reserve | 130 | €7,176 | €7,176 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,208 | €11,208 | = | 0.0% |
| Distributable reserves | 133 | €77,064 | €77,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,145 | -€107,177 | -€2,032 | -1.9% |
| Amounts payable | 17/49 | €1,666 | €7,577 | +€5,911 | +355% |
| Amounts payable within one year | 42/48 | €1,666 | €7,577 | +€5,911 | +355% |
| Trade debts | 44 | €1,656 | €1,577 | -€79 | -4.8% |
| Suppliers | 440/4 | €1,656 | €1,577 | -€79 | -4.8% |
| Taxes, remuneration and social security | 45 | €10 | - | -€10 | |
| Taxes | 450/3 | €10 | - | -€10 | |
| Other amounts payable | 47/48 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,744 | €4,171 | -€573 | -12.1% |
| Other operating charges | 640/8 | €2,527 | €2,407 | -€120 | -4.7% |
| Gross operating margin | 9900 | -€5,695 | €4,382 | +€10,077 | |
| Operating profit (loss) | 9901 | -€12,966 | -€2,196 | +€10,770 | +83.1% |
| Financial income | 75/76B | €706 | €447 | -€259 | -36.7% |
| Recurring financial income | 75 | €706 | €447 | -€259 | -36.7% |
| Financial charges | 65/66B | €103 | €123 | +€20 | +19.4% |
| Recurring financial charges | 65 | €103 | €123 | +€20 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,363 | -€1,872 | +€10,491 | +84.9% |
| Income taxes | 67/77 | - | €160 | +€160 | |
| Profit (loss) for the period | 9904 | -€12,363 | -€2,032 | +€10,331 | +83.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,363 | -€2,032 | +€10,331 | +83.6% |
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 15 October 2026 via checked.be.