ALIMELIA: 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.
ALIMELIA
Largest movements
- Tangible fixed assets -€14,916
down €14,916 (-21.4%), from €69,864 to €54,948
of which Other tangible fixed assets: -€12,363
- Deferred charges and accrued income -€2,680
down €2,680 (-97.1%), from €2,761 to €81
- Financial fixed assets -€2,074
no longer reported in 2025 (was €2,074)
- Debts after one year -€22,294
down €22,294 (-62.9%), from €35,471 to €13,177
- Other debts +€16,417
up €16,417 (+50.8%), from €32,316 to €48,733
- Profit (loss) carried forward -€11,870
down €11,870 (-12.9%), from -€91,962 to -€103,832
- Short-term financial debts +€7,108
new in 2025: €7,108
- Current portion of long-term debt -€6,961
down €6,961 (-18.6%), from €37,446 to €30,485
- Staff costs +€18,382
up €18,382 (+45.0%), from €40,840 to €59,222
- Gross operating margin +€9,943
up €9,943 (+16.0%), from €62,227 to €72,170
- Depreciation -€2,208
down €2,208 (-12.9%), from €17,123 to €14,915
- Financial charges +€1,533
up €1,533 (+42.1%), from €3,640 to €5,173
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,699 | €55,029 | -€19,670 | -26.3% |
| Fixed assets | 21/28 | €71,938 | €54,948 | -€16,990 | -23.6% |
| Tangible fixed assets | 22/27 | €69,864 | €54,948 | -€14,916 | -21.4% |
| Plant, machinery and equipment | 23 | €2,553 | - | -€2,553 | |
| Other tangible fixed assets | 26 | €67,311 | €54,948 | -€12,363 | -18.4% |
| Financial fixed assets | 28 | €2,074 | - | -€2,074 | |
| Current assets | 29/58 | €2,761 | €81 | -€2,680 | -97.1% |
| Deferred charges and accrued income | 490/1 | €2,761 | €81 | -€2,680 | -97.1% |
| Total equity and liabilities | 10/49 | €74,699 | €55,029 | -€19,670 | -26.3% |
| Equity | 10/15 | -€48,812 | -€60,682 | -€11,870 | -24.3% |
| Contributions | 10/11 | €43,150 | €43,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,962 | -€103,832 | -€11,870 | -12.9% |
| Amounts payable | 17/49 | €123,511 | €115,711 | -€7,800 | -6.3% |
| Amounts payable after more than one year | 17 | €35,471 | €13,177 | -€22,294 | -62.9% |
| Financial debts | 170/4 | €35,471 | €13,177 | -€22,294 | -62.9% |
| Amounts payable within one year | 42/48 | €88,040 | €102,534 | +€14,494 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €37,446 | €30,485 | -€6,961 | -18.6% |
| Financial debts | 43 | - | €7,108 | +€7,108 | |
| Credit institutions | 430/8 | - | €7,108 | +€7,108 | |
| Trade debts | 44 | €12,989 | €10,227 | -€2,762 | -21.3% |
| Suppliers | 440/4 | €12,989 | €10,227 | -€2,762 | -21.3% |
| Taxes, remuneration and social security | 45 | €5,289 | €5,981 | +€692 | +13.1% |
| Taxes | 450/3 | €1,676 | €641 | -€1,035 | -61.8% |
| Remuneration and social security | 454/9 | €3,613 | €5,340 | +€1,727 | +47.8% |
| Other amounts payable | 47/48 | €32,316 | €48,733 | +€16,417 | +50.8% |
| Remuneration, social security and pensions | 62 | €40,840 | €59,222 | +€18,382 | +45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,123 | €14,915 | -€2,208 | -12.9% |
| Other operating charges | 640/8 | €4,491 | €4,730 | +€239 | +5.3% |
| Gross operating margin | 9900 | €62,227 | €72,170 | +€9,943 | +16.0% |
| Operating profit (loss) | 9901 | -€227 | -€6,697 | -€6,470 | -2,850% |
| Financial charges | 65/66B | €3,640 | €5,173 | +€1,533 | +42.1% |
| Recurring financial charges | 65 | €3,640 | €5,173 | +€1,533 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,867 | -€11,870 | -€8,003 | -207% |
| Profit (loss) for the period | 9904 | -€3,867 | -€11,870 | -€8,003 | -207% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,867 | -€11,870 | -€8,003 | -207% |
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 13 October 2026 via checked.be.