ALIME: 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.
ALIME
Largest movements
- Tangible fixed assets +€47,673
up €47,673 (+506.2%), from €9,417 to €57,090
of which Furniture and vehicles: +€48,584
- Stocks and contracts +€23,121
up €23,121 (+31.7%), from €73,035 to €96,155
- Cash -€6,078
down €6,078 (-35.1%), from €17,304 to €11,226
mainly Investment in fixed assets (net) (-€54,554) and Stocks and contracts (-€23,121)
- Other debts +€56,032
up €56,032 (+1301.4%), from €4,305 to €60,337
- Profit (loss) carried forward +€17,141
up €17,141 (+39.0%), from €43,956 to €61,098
- Trade debts -€9,336
down €9,336 (-33.2%), from €28,104 to €18,768
- Accrued charges and deferred income +€2,131
new in 2025: €2,131
- Tax, wage and social debts -€1,934
down €1,934 (-22.2%), from €8,706 to €6,772
of which Taxes: -€2,278
- Gross operating margin +€23,935
up €23,935 (+169.7%), from €14,103 to €38,038
- Taxes +€4,048
up €4,048 (+184.7%), from €2,192 to €6,240
- Depreciation +€3,497
up €3,497 (+103.3%), from €3,384 to €6,881
- Staff costs +€2,248
new in 2025: €2,248
- Financial charges +€2,218
up €2,218 (+1679.1%), from €132 to €2,351
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 | €103,719 | €167,754 | +€64,035 | +61.7% |
| Fixed assets | 21/28 | €11,667 | €59,340 | +€47,673 | +408.6% |
| Tangible fixed assets | 22/27 | €9,417 | €57,090 | +€47,673 | +506.2% |
| Plant, machinery and equipment | 23 | €9,417 | €8,506 | -€911 | -9.7% |
| Furniture and vehicles | 24 | - | €48,584 | +€48,584 | |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €92,052 | €108,413 | +€16,361 | +17.8% |
| Stocks and contracts in progress | 3 | €73,035 | €96,155 | +€23,121 | +31.7% |
| Stocks | 30/36 | €73,035 | €96,155 | +€23,121 | +31.7% |
| Amounts receivable within one year | 40/41 | €1,000 | - | -€1,000 | |
| Trade receivables | 40 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | €17,304 | €11,226 | -€6,078 | -35.1% |
| Deferred charges and accrued income | 490/1 | €713 | €1,032 | +€319 | +44.7% |
| Total equity and liabilities | 10/49 | €103,719 | €167,754 | +€64,035 | +61.7% |
| Equity | 10/15 | €62,605 | €79,746 | +€17,141 | +27.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48 | €48 | = | 0.0% |
| Distributable reserves | 133 | €48 | €48 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,956 | €61,098 | +€17,141 | +39.0% |
| Amounts payable | 17/49 | €41,115 | €88,008 | +€46,893 | +114.1% |
| Amounts payable within one year | 42/48 | €41,115 | €85,876 | +€44,762 | +108.9% |
| Trade debts | 44 | €28,104 | €18,768 | -€9,336 | -33.2% |
| Suppliers | 440/4 | €28,104 | €18,768 | -€9,336 | -33.2% |
| Taxes, remuneration and social security | 45 | €8,706 | €6,772 | -€1,934 | -22.2% |
| Taxes | 450/3 | €8,706 | €6,427 | -€2,278 | -26.2% |
| Remuneration and social security | 454/9 | - | €344 | +€344 | |
| Other amounts payable | 47/48 | €4,305 | €60,337 | +€56,032 | +1301.4% |
| Accrued charges and deferred income | 492/3 | - | €2,131 | +€2,131 | |
| Non-recurring operating income | 76A | - | €20,136 | +€20,136 | |
| Remuneration, social security and pensions | 62 | - | €2,248 | +€2,248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,384 | €6,881 | +€3,497 | +103.3% |
| Other operating charges | 640/8 | €636 | €1,693 | +€1,057 | +166.2% |
| Gross operating margin | 9900 | €14,103 | €38,038 | +€23,935 | +169.7% |
| Operating profit (loss) | 9901 | €10,082 | €27,216 | +€17,134 | +169.9% |
| Financial income | 75/76B | €41 | €182 | +€141 | +345.2% |
| Recurring financial income | 75 | €41 | €182 | +€141 | +345.2% |
| Financial charges | 65/66B | €132 | €2,351 | +€2,218 | +1679.1% |
| Recurring financial charges | 65 | €132 | €2,351 | +€2,218 | +1679.1% |
| Profit (loss) for the period before taxes | 9903 | €9,991 | €25,048 | +€15,056 | +150.7% |
| Income taxes | 67/77 | €2,192 | €6,240 | +€4,048 | +184.7% |
| Profit (loss) for the period | 9904 | €7,799 | €18,807 | +€11,008 | +141.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,799 | €18,807 | +€11,008 | +141.1% |
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 5 October 2026 via checked.be.