ALIMAR: 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.
ALIMAR
Largest movements
- Cash -€36,207
down €36,207 (-24.1%), from €150,402 to €114,196
mainly Net result for the year (-€30,526) and Tax, wage and social debts (-€9,446)
- Tangible fixed assets +€3,886
up €3,886 (+170.3%), from €2,281 to €6,167
- Profit (loss) carried forward -€30,526
down €30,526 (-92.3%), from €33,062 to €2,536
- Tax, wage and social debts -€9,446
down €9,446 (-44.7%), from €21,114 to €11,668
of which Taxes: -€6,146
- Other debts +€6,963
up €6,963 (+67.0%), from €10,388 to €17,350
- Gross operating margin -€70,233
down €70,233, from €44,509 to -€25,724
- Taxes -€8,740
down €8,740 (-97.1%), from €9,002 to €262
- Financial income -€1,644
down €1,644 (-61.2%), from €2,684 to €1,040
- Depreciation +€1,292
up €1,292 (+1363.4%), from €95 to €1,387
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 | €164,903 | €133,149 | -€31,754 | -19.3% |
| Fixed assets | 21/28 | €2,281 | €6,167 | +€3,886 | +170.3% |
| Tangible fixed assets | 22/27 | €2,281 | €6,167 | +€3,886 | +170.3% |
| Furniture and vehicles | 24 | €2,281 | €6,167 | +€3,886 | +170.3% |
| Current assets | 29/58 | €162,622 | €126,982 | -€35,639 | -21.9% |
| Amounts receivable within one year | 40/41 | €9,648 | €9,227 | -€420 | -4.4% |
| Trade receivables | 40 | €9,648 | €363 | -€9,285 | -96.2% |
| Other amounts receivable | 41 | - | €8,864 | +€8,864 | |
| Cash at bank and in hand | 54/58 | €150,402 | €114,196 | -€36,207 | -24.1% |
| Deferred charges and accrued income | 490/1 | €2,572 | €3,559 | +€987 | +38.4% |
| Total equity and liabilities | 10/49 | €164,903 | €133,149 | -€31,754 | -19.3% |
| Equity | 10/15 | €133,218 | €102,691 | -€30,526 | -22.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €97,655 | €97,655 | = | 0.0% |
| Distributable reserves | 133 | €97,655 | €97,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,062 | €2,536 | -€30,526 | -92.3% |
| Amounts payable | 17/49 | €31,685 | €30,458 | -€1,227 | -3.9% |
| Amounts payable within one year | 42/48 | €31,685 | €30,150 | -€1,536 | -4.8% |
| Trade debts | 44 | €183 | €1,131 | +€948 | +516.9% |
| Suppliers | 440/4 | €183 | €1,131 | +€948 | +516.9% |
| Taxes, remuneration and social security | 45 | €21,114 | €11,668 | -€9,446 | -44.7% |
| Taxes | 450/3 | €17,814 | €11,668 | -€6,146 | -34.5% |
| Remuneration and social security | 454/9 | €3,300 | €0 | -€3,300 | -100.0% |
| Other amounts payable | 47/48 | €10,388 | €17,350 | +€6,963 | +67.0% |
| Accrued charges and deferred income | 492/3 | - | €308 | +€308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95 | €1,387 | +€1,292 | +1363.4% |
| Other operating charges | 640/8 | €658 | €1,072 | +€414 | +62.8% |
| Gross operating margin | 9900 | €44,509 | -€25,724 | -€70,233 | |
| Operating profit (loss) | 9901 | €43,756 | -€28,183 | -€71,939 | |
| Financial income | 75/76B | €2,684 | €1,040 | -€1,644 | -61.2% |
| Recurring financial income | 75 | €2,684 | €1,040 | -€1,644 | -61.2% |
| Financial charges | 65/66B | €3,543 | €3,122 | -€421 | -11.9% |
| Recurring financial charges | 65 | €3,543 | €3,122 | -€421 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €42,897 | -€30,264 | -€73,161 | |
| Income taxes | 67/77 | €9,002 | €262 | -€8,740 | -97.1% |
| Profit (loss) for the period | 9904 | €33,895 | -€30,526 | -€64,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,895 | -€30,526 | -€64,422 |
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 8 October 2026 via checked.be.