ALIMBATTICE: 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.
What changed
ALIMBATTICE
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€571,732
2024 · €319,491+€252,240
Equity
€781,735
2024 · €1.2m-€396,268
Cash
€230,672
2024 · €414,678-€184,006
Balance sheet total
€4.7m
2024 · €5.1m-€385,436
Largest movements
Assets
- Current investments -€335,776
down €335,776 (-34.4%), from €976,424 to €640,648
- Receivables after one year +€300,000
new in 2025: €300,000
- Tangible fixed assets -€187,227
down €187,227 (-7.7%), from €2.4m to €2.3m
- Cash -€184,006
down €184,006 (-44.4%), from €414,678 to €230,672
mainly Contributions, distributions and other (-€968,000) and Receivables after one year (-€300,000)
- Receivables within one year +€138,993
up €138,993 (+56.7%), from €245,246 to €384,238
of which Trade receivables: +€106,818
Equity and liabilities
- Reserves -€398,000
down €398,000 (-35.8%), from €1.1m to €713,200
of which Distributable reserves: -€398,000
- Other debts +€308,936
up €308,936 (+44.8%), from €690,301 to €999,237
- Debts after one year -€290,130
down €290,130 (-18.2%), from €1.6m to €1.3m
- Advances received -€60,665
down €60,665 (-65.9%), from €91,996 to €31,332
Income statement
- Gross operating margin +€362,120
up €362,120 (+27.8%), from €1.3m to €1.7m
- Taxes +€55,351
up €55,351 (+39.2%), from €141,126 to €196,477
- Staff costs +€52,628
up €52,628 (+12.3%), from €427,620 to €480,248
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.
Result 2024
€319,491
Gross operating margin
+€362,120
Staff costs
-€52,628
Depreciation
-€10,108
Other operating charges
+€8,495
Other operating items
-€4,565
Financial income
-€1,770
Financial charges
+€6,048
Taxes
-€55,351
Result 2025
€571,732
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€877,773
Investment
+€190,765
Financing
-€1.3m
Cash 2024
€414,678
From operations (derived)
+€877,773
Net result for the year
+€571,732
Depreciation
+€332,238
Receivables after one year
-€300,000
Stocks and contracts
-€3,816
Receivables within one year
-€138,993
Deferred charges and accrued income
+€121,235
Trade debts
+€1,255
Tax, wage and social debts
+€29,772
Advances received
-€60,665
Other debts
+€308,936
Accrued charges and deferred income
+€16,078
Investment (derived)
+€190,765
Investment in fixed assets (net)
-€145,011
Current investments
+€335,776
Financing
-€1.3m
Debts after one year
-€290,130
Current portion of long-term debt
+€5,586
Contributions, distributions and other
-€968,000
Cash 2025
€230,672
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,133,932 | €4,748,496 | -€385,436 | -7.5% |
| Fixed assets | 21/28 | €2,441,677 | €2,254,449 | -€187,227 | -7.7% |
| Tangible fixed assets | 22/27 | €2,441,677 | €2,254,449 | -€187,227 | -7.7% |
| Plant, machinery and equipment | 23 | €412,777 | €345,624 | -€67,153 | -16.3% |
| Furniture and vehicles | 24 | €337,984 | €295,730 | -€42,254 | -12.5% |
| Other tangible fixed assets | 26 | €1,690,916 | €1,613,095 | -€77,821 | -4.6% |
| Current assets | 29/58 | €2,692,256 | €2,494,047 | -€198,209 | -7.4% |
| Amounts receivable after more than one year | 29 | - | €300,000 | +€300,000 | |
| Other amounts receivable | 291 | - | €300,000 | +€300,000 | |
| Stocks and contracts in progress | 3 | €583,899 | €587,714 | +€3,816 | +0.7% |
| Stocks | 30/36 | €583,899 | €587,714 | +€3,816 | +0.7% |
| Amounts receivable within one year | 40/41 | €245,246 | €384,238 | +€138,993 | +56.7% |
| Trade receivables | 40 | €142,821 | €249,639 | +€106,818 | +74.8% |
| Other amounts receivable | 41 | €102,425 | €134,599 | +€32,175 | +31.4% |
| Current investments | 50/53 | €976,424 | €640,648 | -€335,776 | -34.4% |
| Cash at bank and in hand | 54/58 | €414,678 | €230,672 | -€184,006 | -44.4% |
| Deferred charges and accrued income | 490/1 | €472,009 | €350,775 | -€121,235 | -25.7% |
| Total equity and liabilities | 10/49 | €5,133,932 | €4,748,496 | -€385,436 | -7.5% |
| Equity | 10/15 | €1,178,003 | €781,735 | -€396,268 | -33.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,111,200 | €713,200 | -€398,000 | -35.8% |
| Non-distributable reserves | 130/1 | €24,200 | €24,200 | = | 0.0% |
| Legal reserve | 130 | €24,200 | €24,200 | = | 0.0% |
| Distributable reserves | 133 | €1,087,000 | €689,000 | -€398,000 | -36.6% |
| Profit (loss) carried forward | 14 | €4,803 | €6,535 | +€1,732 | +36.1% |
| Amounts payable | 17/49 | €3,955,929 | €3,966,761 | +€10,832 | +0.3% |
| Amounts payable after more than one year | 17 | €1,591,920 | €1,301,790 | -€290,130 | -18.2% |
| Financial debts | 170/4 | €1,591,920 | €1,301,790 | -€290,130 | -18.2% |
| Amounts payable within one year | 42/48 | €2,224,065 | €2,508,950 | +€284,885 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €293,902 | €299,488 | +€5,586 | +1.9% |
| Trade debts | 44 | €1,099,242 | €1,100,497 | +€1,255 | +0.1% |
| Suppliers | 440/4 | €1,099,242 | €1,100,497 | +€1,255 | +0.1% |
| Advances received on contracts in progress | 46 | €91,996 | €31,332 | -€60,665 | -65.9% |
| Taxes, remuneration and social security | 45 | €48,624 | €78,396 | +€29,772 | +61.2% |
| Taxes | 450/3 | €8,710 | €19,560 | +€10,850 | +125% |
| Remuneration and social security | 454/9 | €39,914 | €58,836 | +€18,922 | +47.4% |
| Other amounts payable | 47/48 | €690,301 | €999,237 | +€308,936 | +44.8% |
| Accrued charges and deferred income | 492/3 | €139,944 | €156,021 | +€16,078 | +11.5% |
| Non-recurring operating income | 76A | €29,598 | €0 | -€29,598 | -100% |
| Remuneration, social security and pensions | 62 | €427,620 | €480,248 | +€52,628 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322,130 | €332,238 | +€10,108 | +3.1% |
| Other operating charges | 640/8 | €21,095 | €12,600 | -€8,495 | -40.3% |
| Non-recurring operating charges | 66A | €0 | €4,565 | +€4,565 | |
| Gross operating margin | 9900 | €1,302,757 | €1,664,877 | +€362,120 | +27.8% |
| Operating profit (loss) | 9901 | €531,913 | €835,226 | +€303,313 | +57.0% |
| Financial income | 75/76B | €28,730 | €26,960 | -€1,770 | -6.2% |
| Recurring financial income | 75 | €28,730 | €26,960 | -€1,770 | -6.2% |
| Financial charges | 65/66B | €100,026 | €93,978 | -€6,048 | -6.0% |
| Recurring financial charges | 65 | €100,026 | €93,968 | -€6,058 | -6.1% |
| Non-recurring financial charges | 66B | - | €10 | +€10 | |
| Profit (loss) for the period before taxes | 9903 | €460,617 | €768,208 | +€307,591 | +66.8% |
| Income taxes | 67/77 | €141,126 | €196,477 | +€55,351 | +39.2% |
| Profit (loss) for the period | 9904 | €319,491 | €571,732 | +€252,240 | +79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €319,491 | €571,732 | +€252,240 | +79.0% |
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 24 October 2026 via checked.be.