ALIMEK: 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.
ALIMEK
Largest movements
- Receivables within one year -€28,924
down €28,924 (-21.7%), from €133,552 to €104,629
of which Other amounts receivable: -€56,395
- Current investments -€20,170
down €20,170 (-25.5%), from €78,963 to €58,793
- Tangible fixed assets +€5,575
up €5,575 (+29.7%), from €18,797 to €24,372
of which Furniture and vehicles: +€7,966
- Tax, wage and social debts -€52,201
down €52,201 (-56.2%), from €92,843 to €40,642
of which Taxes: -€51,201
- Short-term financial debts +€46,660
up €46,660 (+3,663%), from €1,274 to €47,934
- Trade debts -€41,873
down €41,873 (-84.0%), from €49,878 to €8,005
- Other debts +€32,640
up €32,640 (+5,044%), from €647 to €33,287
- Reserves -€28,635
down €28,635 (-22.3%), from €128,150 to €99,515
- Gross operating margin -€26,899
down €26,899 (-88.7%), from €30,336 to €3,437
- Financial charges +€9,946
up €9,946 (+108%), from €9,252 to €19,199
- Taxes -€2,683
down €2,683 (-88.5%), from €3,032 to €349
- Depreciation +€2,091
up €2,091 (+41.6%), from €5,028 to €7,119
- Other operating charges -€1,946
down €1,946 (-23.5%), from €8,290 to €6,345
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 | €291,392 | €247,984 | -€43,408 | -14.9% |
| Fixed assets | 21/28 | €18,797 | €24,372 | +€5,575 | +29.7% |
| Tangible fixed assets | 22/27 | €18,797 | €24,372 | +€5,575 | +29.7% |
| Plant, machinery and equipment | 23 | €6,510 | €4,118 | -€2,392 | -36.7% |
| Furniture and vehicles | 24 | €12,287 | €20,253 | +€7,966 | +64.8% |
| Current assets | 29/58 | €272,595 | €223,612 | -€48,983 | -18.0% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €133,552 | €104,629 | -€28,924 | -21.7% |
| Trade receivables | 40 | €70,743 | €98,214 | +€27,471 | +38.8% |
| Other amounts receivable | 41 | €62,809 | €6,414 | -€56,395 | -89.8% |
| Current investments | 50/53 | €78,963 | €58,793 | -€20,170 | -25.5% |
| Cash at bank and in hand | 54/58 | €80 | €190 | +€110 | +139% |
| Total equity and liabilities | 10/49 | €291,392 | €247,984 | -€43,408 | -14.9% |
| Equity | 10/15 | €146,750 | €118,115 | -€28,635 | -19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,150 | €99,515 | -€28,635 | -22.3% |
| Distributable reserves | 133 | €128,150 | €99,515 | -€28,635 | -22.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €144,642 | €129,869 | -€14,773 | -10.2% |
| Amounts payable within one year | 42/48 | €144,642 | €129,869 | -€14,773 | -10.2% |
| Financial debts | 43 | €1,274 | €47,934 | +€46,660 | +3,663% |
| Credit institutions | 430/8 | €1,274 | €47,934 | +€46,660 | +3,663% |
| Trade debts | 44 | €49,878 | €8,005 | -€41,873 | -84.0% |
| Suppliers | 440/4 | €49,878 | €8,005 | -€41,873 | -84.0% |
| Taxes, remuneration and social security | 45 | €92,843 | €40,642 | -€52,201 | -56.2% |
| Taxes | 450/3 | €87,843 | €36,642 | -€51,201 | -58.3% |
| Remuneration and social security | 454/9 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Other amounts payable | 47/48 | €647 | €33,287 | +€32,640 | +5,044% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,028 | €7,119 | +€2,091 | +41.6% |
| Other operating charges | 640/8 | €8,290 | €6,345 | -€1,946 | -23.5% |
| Non-recurring operating charges | 66A | €3,061 | €0 | -€3,061 | -100% |
| Gross operating margin | 9900 | €30,336 | €3,437 | -€26,899 | -88.7% |
| Operating profit (loss) | 9901 | €13,957 | -€10,027 | -€23,984 | |
| Financial income | 75/76B | €849 | €939 | +€91 | +10.7% |
| Recurring financial income | 75 | €849 | €939 | +€91 | +10.7% |
| Financial charges | 65/66B | €9,252 | €19,199 | +€9,946 | +108% |
| Recurring financial charges | 65 | €9,252 | €19,199 | +€9,946 | +108% |
| Profit (loss) for the period before taxes | 9903 | €5,553 | -€28,286 | -€33,840 | |
| Income taxes | 67/77 | €3,032 | €349 | -€2,683 | -88.5% |
| Profit (loss) for the period | 9904 | €2,522 | -€28,635 | -€31,157 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,522 | -€28,635 | -€31,157 |
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 19 October 2026 via checked.be.