ALIMED: 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.
ALIMED
Largest movements
- Tangible fixed assets -€8,667
down €8,667 (-12.7%), from €68,055 to €59,388
of which Land and buildings: -€5,755
- Cash +€7,004
up €7,004 (+51.2%), from €13,686 to €20,690
mainly Depreciation (+€9,896) and Other debts (+€1)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€3,763
down €3,763 (-22.9%), from €16,409 to €12,646
- Staff costs -€1,920
no longer reported in 2024 (was €1,920)
- Depreciation -€497
down €497 (-4.8%), from €10,393 to €9,896
- Taxes -€353
down €353 (-20.4%), from €1,734 to €1,381
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €160,509 | €159,202 | -€1,307 | -0.8% |
| Fixed assets | 21/28 | €117,634 | €108,967 | -€8,667 | -7.4% |
| Tangible fixed assets | 22/27 | €68,055 | €59,388 | -€8,667 | -12.7% |
| Land and buildings | 22 | €57,550 | €51,795 | -€5,755 | -10.0% |
| Plant, machinery and equipment | 23 | €5,451 | €4,558 | -€893 | -16.4% |
| Furniture and vehicles | 24 | €5,054 | €3,035 | -€2,019 | -39.9% |
| Financial fixed assets | 28 | €49,579 | €49,579 | = | 0.0% |
| Current assets | 29/58 | €42,875 | €50,235 | +€7,360 | +17.2% |
| Amounts receivable within one year | 40/41 | €29,189 | €29,545 | +€356 | +1.2% |
| Other amounts receivable | 41 | €29,189 | €29,545 | +€356 | +1.2% |
| Cash at bank and in hand | 54/58 | €13,686 | €20,690 | +€7,004 | +51.2% |
| Total equity and liabilities | 10/49 | €160,509 | €159,202 | -€1,307 | -0.8% |
| Equity | 10/15 | €148,056 | €147,854 | -€202 | -0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,710 | €20,710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | €351 | €351 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,754 | €108,552 | -€202 | -0.2% |
| Amounts payable | 17/49 | €12,453 | €11,348 | -€1,105 | -8.9% |
| Amounts payable within one year | 42/48 | €12,453 | €11,348 | -€1,105 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €4,599 | €4,598 | -€1 | 0.0% |
| Trade debts | 44 | €3,296 | €2,792 | -€504 | -15.3% |
| Suppliers | 440/4 | €3,296 | €2,792 | -€504 | -15.3% |
| Taxes, remuneration and social security | 45 | €608 | €7 | -€601 | -98.8% |
| Remuneration and social security | 454/9 | €608 | €7 | -€601 | -98.8% |
| Other amounts payable | 47/48 | €3,950 | €3,951 | +€1 | 0.0% |
| Remuneration, social security and pensions | 62 | €1,920 | - | -€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,393 | €9,896 | -€497 | -4.8% |
| Other operating charges | 640/8 | €941 | €972 | +€31 | +3.3% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €16,409 | €12,646 | -€3,763 | -22.9% |
| Operating profit (loss) | 9901 | €3,092 | €1,778 | -€1,314 | -42.5% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €455 | €599 | +€144 | +31.6% |
| Recurring financial charges | 65 | €455 | €599 | +€144 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €2,640 | €1,179 | -€1,461 | -55.3% |
| Income taxes | 67/77 | €1,734 | €1,381 | -€353 | -20.4% |
| Profit (loss) for the period | 9904 | €906 | -€202 | -€1,108 | |
| Profit (loss) for the period to be appropriated | 9905 | €906 | -€202 | -€1,108 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.