ALIMENTA TECHNIQUE: 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.
ALIMENTA TECHNIQUE
Largest movements
- Current investments +€131,789
up €131,789 (+22.7%), from €580,221 to €712,010
- Tangible fixed assets -€42,502
down €42,502 (-22.9%), from €185,329 to €142,828
of which Furniture and vehicles: -€41,229
- Receivables within one year +€13,389
up €13,389 (+15.8%), from €84,774 to €98,164
of which Trade receivables: +€18,116
- Reserves +€90,253
up €90,253 (+14.9%), from €604,045 to €694,298
- Debts after one year -€36,048
down €36,048 (-29.4%), from €122,573 to €86,525
- Other debts +€33,598
up €33,598 (+17.6%), from €191,094 to €224,692
- Tax, wage and social debts +€20,465
up €20,465 (+152%), from €13,468 to €33,933
- Depreciation +€14,261
up €14,261 (+50.5%), from €28,241 to €42,502
- Financial income -€7,537
down €7,537 (-11.1%), from €67,613 to €60,076
of which Non-recurring financial income: -€48,000
- Taxes -€2,891
down €2,891 (-7.2%), from €40,265 to €37,374
- Gross operating margin -€2,595
down €2,595 (-1.9%), from €133,979 to €131,384
- Financial charges -€2,478
down €2,478 (-11.4%), from €21,666 to €19,188
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 | €1,120,711 | €1,227,933 | +€107,222 | +9.6% |
| Fixed assets | 21/28 | €416,529 | €374,028 | -€42,502 | -10.2% |
| Tangible fixed assets | 22/27 | €185,329 | €142,828 | -€42,502 | -22.9% |
| Plant, machinery and equipment | 23 | €3,020 | €2,372 | -€648 | -21.5% |
| Furniture and vehicles | 24 | €176,630 | €135,401 | -€41,229 | -23.3% |
| Other tangible fixed assets | 26 | €5,679 | €5,054 | -€624 | -11.0% |
| Financial fixed assets | 28 | €231,200 | €231,200 | = | 0.0% |
| Current assets | 29/58 | €704,181 | €853,905 | +€149,724 | +21.3% |
| Amounts receivable after more than one year | 29 | €7,500 | €7,500 | = | 0.0% |
| Other amounts receivable | 291 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €84,774 | €98,164 | +€13,389 | +15.8% |
| Trade receivables | 40 | €47,512 | €65,628 | +€18,116 | +38.1% |
| Other amounts receivable | 41 | €37,262 | €32,535 | -€4,727 | -12.7% |
| Current investments | 50/53 | €580,221 | €712,010 | +€131,789 | +22.7% |
| Cash at bank and in hand | 54/58 | €31,504 | €31,909 | +€405 | +1.3% |
| Deferred charges and accrued income | 490/1 | €182 | €4,322 | +€4,140 | +2,274% |
| Total equity and liabilities | 10/49 | €1,120,711 | €1,227,933 | +€107,222 | +9.6% |
| Equity | 10/15 | €750,450 | €840,703 | +€90,253 | +12.0% |
| Contributions | 10/11 | €146,405 | €146,405 | = | 0.0% |
| Reserves | 13 | €604,045 | €694,298 | +€90,253 | +14.9% |
| Distributable reserves | 133 | €604,045 | €694,298 | +€90,253 | +14.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €370,260 | €387,230 | +€16,969 | +4.6% |
| Amounts payable after more than one year | 17 | €122,573 | €86,525 | -€36,048 | -29.4% |
| Financial debts | 170/4 | €122,573 | €86,525 | -€36,048 | -29.4% |
| Amounts payable within one year | 42/48 | €247,688 | €300,705 | +€53,017 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €35,676 | €36,048 | +€372 | +1.0% |
| Trade debts | 44 | €7,449 | €6,032 | -€1,418 | -19.0% |
| Suppliers | 440/4 | €7,449 | €6,032 | -€1,418 | -19.0% |
| Taxes, remuneration and social security | 45 | €13,468 | €33,933 | +€20,465 | +152% |
| Taxes | 450/3 | €13,468 | €33,933 | +€20,465 | +152% |
| Other amounts payable | 47/48 | €191,094 | €224,692 | +€33,598 | +17.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,241 | €42,502 | +€14,261 | +50.5% |
| Other operating charges | 640/8 | €2,708 | €2,144 | -€564 | -20.8% |
| Gross operating margin | 9900 | €133,979 | €131,384 | -€2,595 | -1.9% |
| Operating profit (loss) | 9901 | €103,030 | €86,738 | -€16,292 | -15.8% |
| Financial income | 75/76B | €67,613 | €60,076 | -€7,537 | -11.1% |
| Recurring financial income | 75 | €19,613 | €60,076 | +€40,463 | +206% |
| Non-recurring financial income | 76B | €48,000 | €0 | -€48,000 | -100% |
| Financial charges | 65/66B | €21,666 | €19,188 | -€2,478 | -11.4% |
| Recurring financial charges | 65 | €21,666 | €19,188 | -€2,478 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €148,978 | €127,627 | -€21,351 | -14.3% |
| Income taxes | 67/77 | €40,265 | €37,374 | -€2,891 | -7.2% |
| Profit (loss) for the period | 9904 | €108,713 | €90,253 | -€18,460 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €108,713 | €90,253 | -€18,460 | -17.0% |
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.